Amended notification of the Karnataka Goods and Services Tax Services Tax (Third Amendment) Rules, 2021 (Notification dated – 07.06.2021) – Govt. of Karnataka

  • 08th, June 2021
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Amended notification of the Karnataka Goods and Services Tax Services Tax (Third Amendment) Rules, 2021 (Notification dated – 07.06.2021) – Govt. of Karnataka

  • This notification has come into effect from 27.04.2021.
  • In Amendment of rule 26,- In the Karnataka Goods and Services Tax Rules, 2017, in rule 26, in sub-rule (1), after the third proviso, the following shall be substituted, namely:-
  • “Provided also that a registered person registered under the provisions of the Companies Act, 2013 (Central Act 18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).”
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