The Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2017.

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....t 27 of 2017), on the recommendations of the council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force from the ....

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....-03 in accordance with the provisions of sub-rule (4) of rule 44 with in a period of ninety days from the said date: Provided that, the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished." (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure ....

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.... the Council by the tenth of the close of each quarter." 5. Amendment of rule 138.- In rule 138 of the said rules, after sub-rule (1), the following provisos shall be inserted, namely:- "Provided that, where goods are sent by a principal located in the State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the c....

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...., the words, figures, brackets and letter, "Section 140 (4) (a)" shall be inserted with effect from the 1st day of July, 2017. 7. Amendment of FROM GSTR-4.- In "FORM GSTR-4" of the said rules, in Serial No.8, in entry 8B (2), for the words "Intra-State Supplies", the words "Inter-State Supplies" shall be substituted with effect from the 1st day of July, 2017. 8. Amendment of FORM GST EWB-01.....