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Section 5: Amendment of rule 45

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

In rule 45 of the said rules, in sub-rule (3),with effect from the 1st day of October, 2021,

(i) for the words “during a quarter”, the words “during a specified period” shall be substituted;

(ii) for the words “the said quarter”, the words “the said period” shall be substituted; and

(iii) after the proviso, the following explanation shall be inserted, namely: - “Explanation. - For the purposes of this sub-rule, the expression “specified period” shall mean.-

(a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and

(b) a financial year in any other case.”;

Where this provision sits

ActThe Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2021
Section5
Marginal noteAmendment of rule 45
JurisdictionState of Karnataka
StatusIn force as published by the source

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