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Section 5: Amendment of rule 23

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

In rule 23 of the said rules, in sub-rule (1),-

(a) for the words, brackets and figures “within a period of thirty days from the date of service of the order of cancellation of registration or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30”, the words “within a period of ninety days from the date of the service of the order of cancellation of registration”, shall be substituted with effect from the 1st day of October, 2023;

(b) after sub-rule (1), the following proviso shall be inserted with effect from the 1st day of October, 2023, namely:- “Provided that, such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of 3 Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days”

(c) in the existing first proviso, for the words “Provided that”, the words “Provided further that”, shall be substituted;

(d) in the second proviso, for the words “Provided further”, the words “Provided also”, shall be substituted.

Where this provision sits

ActThe Karnataka Goods and Services Tax (Third Amendment) Rules, 2023.
Section5
Marginal noteAmendment of rule 23
JurisdictionState of Karnataka
StatusIn force as published by the source

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