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Section 5: Amendment of rule 96

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

In rule 96 of the said rules,-

(a) in sub-rule (6), for the word and letter “Part B”, the word and letter “Part A”, shall be substituted; and

(b) in sub-rule (7), for the words, letters and figures, “after passing an order in FORM GST RFD-06”, the words, letters and figures, “by passing an order in FORM GST RFD-06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07”, shall be substituted. 6. Amendment of rule 138E.- In rule 138E of the said rules for the words “in respect of a registered person, whether as a supplier or a recipient, who,- ” the words „‟in respect of any outward movement of goods of a registered person, who,- ”, shall be substituted.

Where this provision sits

ActThe Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2021
Section5
Marginal noteAmendment of rule 96
JurisdictionState of Karnataka
StatusIn force as published by the source

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