Section 4: Amendment of rule 21A

The Karnataka Goods and Services Tax (Amendment) Rules, 2024State Rules of Karnataka · 2017

In the said rules, in rule 21A, in sub-rule (2A), in clause (a), –

(i) after the words, letters and figure “furnished in FORM GSTR-1”, the letters, words and figures “as amended in FORM GSTR-1A if any”, shall be inserted; and

(ii) after the words, letters and figure “in their FORM GSTR-1”, the words, letters and figures “or in FORM GSTR-1A of the previous tax period, if any”, shall be inserted.

Where this provision sits

Act	The Karnataka Goods and Services Tax (Amendment) Rules, 2024
Section	4
Marginal note	Amendment of rule 21A
Jurisdiction	State of Karnataka
Status	In force as published by the source

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