Karnataka Goods and Services Tax (Eighth Amendment) Rules, 2021.

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.... section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendation of the Council, 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 (Eighth Amendment) Rules, ....

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...."Provided also that the said restriction shall not apply during the period from the1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR- 1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021." 4. Amendment of FORM GST ASMT-14, -In FORM....