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of <h1>Karnataka GST Rules Amended: New Provisions for E-Filing, Aadhaar Authentication, and Enhanced Audit for High Turnover Businesses.</h1> The Karnataka Government issued the Karnataka Goods and Services Tax (Third Amendment) Rules, 2020, amending the Karnataka GST Rules, 2017. Key changes include provisions for electronic filing of tax intimation, Aadhaar authentication for registration, and physical verification of business premises. Amendments also cover valuation of lottery supplies, input tax credit adjustments, and audit requirements for businesses with turnover above five crore rupees. New rules address refund processes, including recovery of refunds for unutilized input tax credit if export proceeds are not realized. These amendments aim to streamline GST compliance and enhance regulatory oversight.
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