Seeks to give effect to the provisions of rule 46 of the KGST Rules, 2017

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....NCE SECRETARIAT NOTTFTCATTON (4-DB/2019) No. FD 47 CSL 2017, Bengaluru, dated: 21/12/2019 In exercise of the powers conferred by rule 5 of the Karnataka Goods and Services Tax (Fifth Amendment) Rul....