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Section 17: Amendment of rule 109

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

In rule 109 of the said rules, in sub-rule

(1),–

(a) for the words “either electronically or otherwise as may be notified by the Commissioner”, the word “electronically”, shall be substituted;

(b) at the end the following proviso shall be inserted, namely:- “Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if-

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non- availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.”.

Where this provision sits

ActThe Karnataka Goods and Services Tax (Third Amendment) Rules, 2023.
Section17
Marginal noteAmendment of rule 109
JurisdictionState of Karnataka
StatusIn force as published by the source

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