Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2020.

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.... conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 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: - 1. Title and commencement.-(1) These rules may be called the Karnataka Goods and Services Tax (Fourth Amendment) Ru....

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....of the said rules, the following rule shall be inserted, with effect from a date to be notified later, namely: - "67A.Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishin....