Input Tax Credit declaration deadline extended; electronic declaration and revised registration, payment and filing rules enacted. Amendments revise Karnataka GST procedural rules: extend a sixty-day period to ninety days; allow issuance of a specified form upon Ministry of External Affairs recommendation; require electronic declaration of eligibility to avail input tax credit in FORM GST ITC-01 within thirty days (subject to Commissioner extensions); prescribe manner and conditions for certain notifications; validate FORM GST PMT-06 challans for fifteen days and permit specified cross-border payment routes; require Joint Commissioner rank for Authority for Advance Ruling membership; and update registration forms REG-01, REG-13 and TRAN-1 content and headings.