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Section 13: Amendment of rule 89

The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2022State Rules of Karnataka · 2017

In rule 89 of the said rules, in sub-rule (1), –

(a) after the words “ claiming refund of”, the words, brackets and figures “any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 or”, shall be inserted;

(b) the first proviso shall be omitted;

(c) in the second proviso, for the words “Provided further that”, the words “Provided that”, shall be substituted; and

(d) in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be substituted.

Where this provision sits

ActThe Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2022
Section13
Marginal noteAmendment of rule 89
JurisdictionState of Karnataka
StatusIn force as published by the source

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