Government of Karnataka issues Karnataka Tax on Entry of Goods (Removal of Difficulties) Order, 2021

The Government of Karnataka vide notification dated 31.05.2021 has issued the Karnataka Tax on Entry of Goods (Removal of Difficulties) Order, 2021 to remove difficulties in the Karnataka Tax on Entry of Goods Act, 1979. The following changes were made:

1. The assessment or reassessment of an amount of tax due for any prescribed tax period was originally not to be made after “five years” after the end of the prescribed tax period. This was changed to “five years and 3 months”. Similarly, regarding the tax periods up to March 2017, the assessment or reassessment may be made within “eight
   years and 3 months”, instead of “eight years”.
2. With regard to the orders appealed against, the time limit has been changed to 270 days when it was originally 180
   days.