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Section 14: Amendment of rule 94

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

In rule 94 of the said rules ,the existing provision shall be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub- rule shall be inserted, with effect from the 1st day of October, 2023, namely:- “(2) The following periods shall not be included in the period of delay under sub- rule (1), namely:-

(a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD- 08 under sub-rule (3) of rule 92, that the applicant takes to,-

(i) furnish a reply in FORM GST RFD-09, or

(ii) submit additional documents or reply; and

(b) any period of time taken either by the applicant for furnishing the correct details of the bank account to which the refund is to be credited or for validating the details of the bank account so furnished, where the amount of refund sanctioned could not be credited to the bank account furnished by the applicant.”.

Where this provision sits

ActThe Karnataka Goods and Services Tax (Third Amendment) Rules, 2023.
Section14
Marginal noteAmendment of rule 94
JurisdictionState of Karnataka
StatusIn force as published by the source

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