Karnataka Goods and Services Tax (Sixth Amendment) Rules, 2021

Jul 19, 2021 | by Avantis RegTech Legal Research Team

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Finance & Taxation Compliance

The Finance Department of Karnataka on July 09, 2021 has issued the Karnataka Goods and Services Tax (Sixth Amendment) Rules, 2021 to further amend the Karnataka Goods and Services Tax Act, 2017. 

The following amendments have been made: 

• Rule 36 (4), which specifies the filing of cumulative GSTR, has been inserted, namely: 

“Provided further that, such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”

• Rule 59 (2), which specifies the IFF facility filing, a new proviso, has been inserted, namely: 

“Provided further that, a registered person may furnish such details, for the month of May, 2021, using IFF from June 01, 2021 till June 28, 2021.”

[Notification No. FD 02 CSL 2021]

 


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