The Government of Karnataka has published the Karnataka Goods and Services Tax (Amendment) Rules, 2023 to further amend the Karnataka Goods and Services Tax Rules, 2017. These Rules were notified on 13th January, 2023 and will come into force retrospectively, from 1st December, 2022.
The Amendment omits the rule on Anti-Profiteering Constitution of the Authority
It also omits the rules relating to tenure of the Authority and decisions to be taken by the majority.
In respect of the Duties of the Authority, the amendment substitutes the word “duties” with the word “functions”.
The amendment omits the rule pertaining to the Decision to be taken by the majority. It also omits the Tenure of Authority.