Section 13: Amendment of rule 89

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

In rule 89 of the said rules,-

(a) in sub-rule (1), in third proviso, for the words “in the last return required to be furnished by him”, the words “only after the last return required to be furnished by him has been so furnished”, shall be substituted;

(b) in sub-rule (2), in clause (k), after the words “payment of tax”, the words “and interest, if any, or any other amount paid”, shall be inserted.

Where this provision sits

Act	The Karnataka Goods and Services Tax (Third Amendment) Rules, 2023.
Section	13
Marginal note	Amendment of rule 89
Jurisdiction	State of Karnataka
Status	In force as published by the source

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