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Section 7: Amendment of rule 46

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

In rule 46 of the said rules, after clause (f), the following proviso shall be inserted, namely:- “Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient.”.

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Where this provision sits

ActThe Karnataka Goods and Services Tax (Second Amendment) Rules, 2023
Section7
Marginal noteAmendment of rule 46
JurisdictionState of Karnataka
StatusIn force as published by the source

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