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of <h1>Karnataka GST Rules 2021 Amendments: Aadhaar Authentication, Input Tax Credit, and Electronic Credit Ledger Updates.</h1> The Karnataka Goods and Services Tax (Amendment) Rules, 2021, effective from December 22, 2020, introduce several changes to the Karnataka GST Rules, 2017. Key amendments include modifications to biometric-based Aadhaar authentication requirements, extending timelines for registration processes, and adjustments to input tax credit rules. New provisions restrict the use of electronic credit ledger amounts for tax liabilities exceeding 99% of taxable supply values over fifty lakh rupees monthly. Other amendments address discrepancies in tax returns, potentially leading to registration suspension or cancellation. The rules also introduce new forms and update existing ones to align with these changes.
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