The Government of Karnataka on December 6, 2021 has issued the Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Karnataka Goods and Services Tax Rules, 2017. This shall come into force from August 29, 2021.
The following have been amended namely: -
• In rule 138 E the following proviso shall be inserted namely: -
“Provided also that the said restriction shall not apply during the period from the1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR- 1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.”
[Notification No. FD 02 CSL 2021]
