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Section 2: Amendment of rule 10A

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

In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) in rule 10A, with effect from the date as may be notified,-

(a) after the words “details of bank account”, the words “which is in name of the registered person and obtained on Permanent Account Number of the registered person” shall be inserted;

(b) the following proviso shall be inserted, namely:- “Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.”

Where this provision sits

ActThe Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2021
Section2
Marginal noteAmendment of rule 10A
JurisdictionState of Karnataka
StatusIn force as published by the source

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