(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No.FD 02 CSL 2021 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, Dated:07/06/2021.
NOTIFICATION ( 4-C/2021)
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax
Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the
Council, 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) Rules, 2021.
(2) These rules shall come into force from the 1st day of May 2021.
2. Amendment of rule 36,- In rule 36 of the Karnataka Goods and Services Tax Rules,
2017(hereinafter referred to said rule) in sub-rule(4) after the first proviso, the following proviso shall
be inserted, namely:-
“Provided further that such condition shall apply cumulatively for the period April and May,
2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the
cumulative adjustment of input tax credit for the said months in accordance with the condition
above.”;
¨sÁUÀ – 4J
Part – IVA
, 07
, 2021 (
, 17,
, ೧೯೪3)
BENGALURU, MONDAY, 07, JUNE, 2021 (JYAISTHA , 17, SHAKAVARSHA, 1943)
. 561
No. 561