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of <h1>Karnataka GST Rules Amended: Changes to Rule 23 and Rule 62 for Filing Returns and Statements.</h1> The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2019, effective from April 23, 2019, amends the Karnataka Goods and Services Tax Rules, 2017. Key amendments include changes to Rule 23, requiring returns for periods of registration cancellation to be filed within 30 days of revocation. Rule 62 is revised to update submission procedures for quarterly statements and annual returns for registered persons under specific tax schemes, with the introduction of FORM GST CMP-08. Additional instructions are provided for taxpayers opting for benefits under a specific government notification. These amendments aim to streamline tax filing and compliance processes.
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