The Karnataka Goods and Services Tax (Amendment) Rules, 2024State Rules of Karnataka · 2017
In the said rules, in rule 21, –
(i) in clause (f), after the letters and figure “FORM GSTR-1”, the letters, words and figure “ as amended in FORM GSTR-1A if any”, shall be inserted;
(ii) after clause (g), the following clause shall be inserted, namely: - “(g-a) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or”.
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