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of <h1>Karnataka Amends KGST Tax Rate: New Clause on Input Tax Credit for Registered Persons Effective April 1, 2019.</h1> The Government of Karnataka has issued an amendment to the KGST Tax Rate Notification (02/2019) dated March 7, 2019, under Notification (09/2019) No. FD 48 CSL 2017, effective from April 1, 2019. This amendment introduces a new clause requiring registered persons who opt to pay tax under this notification and have availed input tax credit to debit an amount from their electronic credit or cash ledger equivalent to the input tax credit on stock and capital goods. Additionally, the Karnataka Goods and Services Tax Rules, 2017, applicable to section 10 taxpayers, will also apply to those paying tax under this notification.
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