Section 5: Amendment of rule 38

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

In rule 38 of the said rules,–

(a) in clause (a), in sub-clause (ii), the word, letters and figure, “in FORM GSTR-2” shall be omitted;

(b) in clause (c), for the words, letters and figure, “and shall be furnished in FORM GSTR- 2”, the words, letters and figure, “and the balance amount of input tax credit shall be reversed in FORM GSTR-3B”, shall be substituted; and

Where this provision sits

Act	The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2022
Section	5
Marginal note	Amendment of rule 38
Jurisdiction	State of Karnataka
Status	In force as published by the source

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