Section 5: Amendment of rule 37

The Karnataka Goods and Services Tax (Second Amendment) Rules, 2023State Rules of Karnataka · 2017

In rule 37 of the said rules, in sub-rule (1), with effect from 1st day of October, 2022,- 3

(i) after the words, “value of such supply”, the words, “, whether wholly or partly,” shall be inserted;

(ii) after the words, “shall pay”, the words, “or reverse” shall be inserted;

(iii) after the words, “in respect of such supply”, the letters and words, “, proportionate to the amount not paid to the supplier,” shall be inserted.

Where this provision sits

Act	The Karnataka Goods and Services Tax (Second Amendment) Rules, 2023
Section	5
Marginal note	Amendment of rule 37
Jurisdiction	State of Karnataka
Status	In force as published by the source

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