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of <h1>Karnataka GST Rules Amended: Extended Registration Revocation Time, Refund Process Changes, New Forms Introduced.</h1> The Karnataka Government has issued the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from May 18, 2021. Key amendments include changes to rules regarding the cancellation and revocation of GST registration, refund claims, and the withholding and release of refunds. Rule 23 now allows for an extended time period for revocation of registration cancellation. Rule 90 introduces provisions for withdrawing refund applications and excluding certain periods from the refund claim timeline. Amendments to rules 92 and 96 adjust the process for withholding and releasing refunds. New forms, GST RFD-07 and GST RFD-01W, have been introduced to facilitate these processes.
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