Seeks to amend KGST Tax Rate Notification(02/2019) dated 7th March, 2019

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 11, sub-section (1) of section 16 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (herein after referred to as the said Act ), the Government of Karnataka, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Government of Karnataka Notification (02/2019) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... yment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. ; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - (iii) the Karnataka Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis mutandis, apply to a pers .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X