Karnataka Goods and Services Tax (Second Amendment) Rules, 2021

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..... ferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on recommendations of the Council, the Government of Karnataka, hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely: - RULES 1. Title and commencement. - (1) These rules may be called the Karnataka Goods and Services Tax (Second Amendm .....

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..... ion 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax excess of ninety-nine percent of such tax liability under rule 86B, shall not be allowed to furnish the details of .....

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