Section 4: Amendment of rule 92

The Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2021State Rules of Karnataka · 2017

In rule 92 of the said rules,-

(a) in sub-rule (1), the proviso shall be omitted;

(b) in sub-rule (2) for the word and letter “Part B”, the word and letter “Part A” shall be substituted;

(ii) after sub-rule (2), the following proviso shall be inserted, namely: - “Provided that, where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.”;

Where this provision sits

Act	The Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2021
Section	4
Marginal note	Amendment of rule 92
Jurisdiction	State of Karnataka
Status	In force as published by the source

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