In rule 59 of the said rules, in sub-rule (6), after clause (c) so omitted, the following clause shall be inserted, namely:- “(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.”.
Section 9: Amendment of rule 59
The Karnataka Goods and Services Tax (Second Amendment) Rules, 2023State Rules of Karnataka · 2017
Where this provision sits
| Act | The Karnataka Goods and Services Tax (Second Amendment) Rules, 2023 |
|---|---|
| Section | 9 |
| Marginal note | Amendment of rule 59 |
| Jurisdiction | State of Karnataka |
| Status | In force as published by the source |
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