GST – States – 4-1/2017 – Dated:- 13-12-2017 – GOVERNMENT OF KARNATAKA No. FD 47 CSL 2017 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 13/12/2017 NOTIFICATION (4-1/2017) In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the 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 (Ninth Amendment) Rules, 2017. (2) They Shall be deemed to have come into force with effect from 28th day of October, 2017. 2. Amendment of Rule 24.- I
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te Tax shall be deemed to be notified by the Commissioner." 4. Amendment of rule 96.- In rule 96 of the said rules, after sub-rule (2), the following proviso shall be inserted, namely – "Provided that, where the date for furnishing the details of outward supplied in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under Section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR -1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that, the information in Table – 6A furnished under the first proviso shall b
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