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Section 16: Amendment of rule 91

The Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2019.State Rules of Karnataka · 2017

in rule 91 of the said rules,–

(i) in sub-rule(2), the following proviso shall be inserted, namely:- “Provided that, the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”; and

(ii) in sub-rule (3), the following proviso shall be inserted, namely:- “Provided that, the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.”

Where this provision sits

ActThe Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2019.
Section16
Marginal noteAmendment of rule 91
JurisdictionState of Karnataka
StatusIn force as published by the source

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