TaxTMI 
TaxTMI 
Karnataka Goods and Services Tax (Amendment) Rules, 2020
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....oods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of the GST 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 (Amendment) Rules, 2020. (2) They shall be deemed to ....
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.... in as much as,- (a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36,- (i) issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (ii) without receipt of goods or services or both; or (b) the credit of....
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.... (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction". 4. Amendment of rule 138E.- In rule 138E of said rul....