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Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2020 - (4-H/2020)-FD 05 CSL 2020 - Karnataka SGST

Extract

..... GOVERNMENT OF KARNATAKA No. FD 05 CSL 2020 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 11/11/2020. NOTIFICATION (4-H/2020) In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of the Council, the Government of Karnataka, hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These rule .....

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Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2020 - (4-H/2020)-FD 05 CSL 2020 - Karnataka SGST

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..... fied in the said notification.” 4. Amendment of rule 138A.-In rule 138A of the said rules, for sub-rule (2), the following shall be substituted, namely:- "(2) In case, invoice is issued in the manner prescribed under sub-rule(4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.” By Order and in the name of the Go .....

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Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2020 - (4-H/2020)-FD 05 CSL 2020 - Karnataka SGST

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