In the said rules, in rule 88B, after sub-rule (1), the following proviso shall be inserted, namely: – “Provided that, where any amount has been credited in the Electronic Cash Ledger as per provisions of sub-section (1) of section 49 on or before the due date of filing the said return, but is debited from the said ledger for payment of tax while filing the said return after the due date, the said amount shall not be taken into consideration while calculating such interest if the said amount is lying in the said ledger from the due date till the date of its debit at the time of filing return.”.
Section 15: Amendment of rule 88B
The Karnataka Goods and Services Tax (Amendment) Rules, 2024State Rules of Karnataka · 2017
Where this provision sits
| Act | The Karnataka Goods and Services Tax (Amendment) Rules, 2024 |
|---|---|
| Section | 15 |
| Marginal note | Amendment of rule 88B |
| Jurisdiction | State of Karnataka |
| Status | In force as published by the source |
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