GST – States – ORDER NO. 04/2018 – Dated:- 31-12-2018 – FINANCE SECRETARIAT ORDER NO. 04/2018 No. FD 47 CSL 2017, Bengaluru, dated 31/12/2018 WHEREAS, sub-section (4) of section 52 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such
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