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    <title>Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2017</title>
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    <description>Rules permit the Commissioner to extend filing periods by notification and provide that extensions by the Commissioner of State Tax are deemed notified by the Commissioner. Where the due date for furnishing outward supplies in FORM GSTR 1 is extended, suppliers must furnish export details in Table 6A after filing FORM GSTR 3B; those details must be transmitted electronically by the common portal to the Customs designated system and will be auto drafted into FORM GSTR 1 for the relevant tax period.</description>
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