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<h1>Karnataka GST Amendment: Rule 59 Update Limits Filing GSTR-1 Without Prior GSTR-3B Submission for Two Months.</h1> The Karnataka Government issued the Karnataka Goods and Services Tax (Second Amendment) Rules, 2021, effective from January 1, 2021. The amendment modifies Rule 59 of the Karnataka Goods and Services Tax Rules, 2017. It stipulates that registered persons cannot furnish details of outward supplies in FORM GSTR-1 if they have not submitted the return in FORM GSTR-3B for the preceding two months. Additionally, those required to file quarterly returns or restricted under rule 86B from using electronic credit ledger funds beyond 99% of their tax liability must also comply with this requirement.