In the said rules, in rule 138, in sub-rule (3), after the third proviso, the following proviso shall be inserted, with effect from such date as may be notified by the Government, namely:- “Provided also that, an unregistered person required to generate e-way bill in FORM GST EWB-01 in terms of the fourth proviso to sub-rule (1) or an unregistered person opting to generate e-way bill in Form GST EWB-01, on the common portal, shall submit the details electronically on the common portal in FORM GST ENR- 03 either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details so furnished, a unique enrolment number shall be generated and communicated to the said person.”.
Section 24: Amendment of rule 138
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 | 24 |
| Marginal note | Amendment of rule 138 |
| Jurisdiction | State of Karnataka |
| Status | In force as published by the source |
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