The Government of Karnataka on September 03, 2024, notified Karnataka Goods and Services Tax (Amendment) Rules, 2024 further to amend the Karnataka Goods and Services Tax Rules, 2017.
The following has been stated: -
•In rule 8, sub-rule (4A), shall be substituted with effect from December 26, 2022, namely – “(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while applying sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
•In rule 36, in sub-rule (4), in clause (a), after the letters and figure “FORM GSTR-1”, the letters, words, and figure “as amended in FORM GSTR-1A if any”, shall be inserted.
•In rule 37A, after the letters and figure “FORM GSTR-1”, the letters, words, and figure “as amended in FORM GSTR1A if any”, shall be inserted.
The rules shall come into force with effect from July 10, 2024.
The detailed notification is given in the document below.
[Notification No. FD 43 CSL 2024]
