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Section 9: Insertion of new rule 96B

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

After rule 96B of the said rules, with effect from such date as may be notified, the following rule shall be inserted, namely:- “96C. Bank Account for credit of refund.- For the purposes of sub-rule

(3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:

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.”;

By Order and in the name of the Governor of Karnataka, (KAVITHA L.)

Under Secretary to Government Finance Department (C.T-1)

Where this provision sits

ActThe Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2021
Section9
Marginal noteInsertion of new rule 96B
JurisdictionState of Karnataka
StatusIn force as published by the source

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