The Government of Karnataka on February 14, 2025, notified the Karnataka Goods and Services Tax (Amendment) Rules, 2025 to further amend the Karnataka Goods and Services Tax Rules, 2017.
The following has been stated-
•In rule 36, in sub-rule (3), after the words “suppression of facts”, the words and figures “under section 74” shall be inserted.
•After rule 47, the 47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice new rule shall be inserted with effect from the November 01, 2024.
•In rule 66, in sub-rule (1), after the word, letters and figure “FORM GSTR-7”, the words “,on or before the tenth day of the month succeeding the calendar month,” shall be inserted with effect from the November 01, 2024.
[Notification No. FD 43 CSL 2024]
