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of <h1>Karnataka GST Rules Amended: Unique ID Recognition, Registration Updates, Refund Calculation Changes for Zero-Rated Supplies.</h1> The Karnataka Goods and Services Tax (Second Amendment) Rules, 2018, amends several provisions of the Karnataka GST Rules, 2017. Key changes include the recognition of the Unique Identity Number granted under the Central GST Act, amendments to registration applications, and revisions to refund calculations for zero-rated supplies. The amendment specifies conditions for claiming refunds on input tax credits and updates forms related to registration and refund applications. These changes aim to align state rules with central GST provisions and streamline the process for businesses and entities involved in interstate and international transactions.
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