In rule 36 of the said rules, in subrule (4), for the second proviso, following proviso shall be substituted, namely:- “Provided further that, such condition shall apply cumulatively for the period April, May and June, 2021 and the return in for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”
Section 3: Amendment of rule 36
The Karnataka Goods and Services Tax (Sixth Amendment) Rules, 2021State Rules of Karnataka · 2017
Where this provision sits
| Act | The Karnataka Goods and Services Tax (Sixth Amendment) Rules, 2021 |
|---|---|
| Section | 3 |
| Marginal note | Amendment of rule 36 |
| Jurisdiction | State of Karnataka |
| Status | In force as published by the source |
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