Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2017
4-1/2017 Dated:- 13-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
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, 20
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wing proviso shall be inserted, namely:
"Provided that, any extension of the time limits notified by the Commissioner of State 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
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