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    <title>Karnataka Goods and Services Tax (Amendment) Rules, 2021</title>
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    <description>Karnataka amends GST rules to require Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated Facilitation Centers before registration is complete; extends processing timelines from three to seven working days while permitting physical verification and a thirty-day window in specified cases; deems applications approved if officers fail to act within prescribed periods; establishes reconciliation-driven suspension of registration notified via FORM GST REG-31 with a prescribed response period and bar on refunds during suspension; and inserts rule 86B restricting use of electronic credit ledger for most output tax liabilities subject to enumerated exemptions and Commissioner discretion.</description>
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