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of <h1>Karnataka GST Rules Amended: Rule 89 & 96A Updated for Refunds and Compliance; Changes to FORM GST RFD-01.</h1> The Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2017, effective from October 18, 2017, introduce amendments to the Karnataka GST Rules, 2017. Rule 89 is amended to allow either the recipient or supplier of deemed export supplies to file refund applications, provided certain conditions are met. Rule 96A is modified to permit an extended period for compliance as allowed by the Commissioner. Changes are also made to FORM GST RFD-01, specifically in Statements 2 and 4, concerning the refund types for exports of services with tax payment and supplies to SEZ units or developers. These amendments are issued by the Finance Secretariat.
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