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of <h1>Karnataka GST Rules Amended: New Tax Options, Revised Declarations, and E-Way Bill Mandates Effective from 2017.</h1> The Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2017, were issued under the authority of the Karnataka Goods and Services Tax Act, 2017. Key amendments include the introduction of sub-rule (3A) in rule 3, allowing certain registered persons to opt for tax payment under section 10 from October 1, 2017, with specific filing requirements. A new rule 120A permits the revision of declarations in FORM GST TRAN-1. Amendments to rules 127 and 138 mandate performance reporting and e-way bill generation for interstate consignments. Changes to various GST forms, including TRAN-1, GSTR-4, and EWB-01, are also specified, with some amendments retroactively effective from July 1, 2017, and August 30, 2017.
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