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No. FD 426 CSL 2007 Bangalore, dated: 26 .November .2007
Karnataka Gazette, Extraordinary , Dt: 26 .11.2007

The draft of the following rules further to amend the Karnataka Value Added Tax Rules, 2005, which the Government of Karnataka proposes to make in exercise of the powers conferred by sub-section (1) of section 88 of the Karnataka Value Added Tax Act, 2003(Karnataka Act 32 of 2004) is hereby published as required by the said sub-section for the information of all the persons likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration after fifteen days from the date of its publication in the Official Gazette.
Any objection or suggestion, which may be received by the State Government from any person with respect to the said draft before the expiry of the period specified above, will be considered by the State Government. Objections or suggestions may be addressed to the Principal Secretary to Government. Finance Department, Vidhana Soudha, Bangalore – 560 001.
1. Title and Commencement:-
  (1) These rules may be called the Karnataka Value Added Tax (Second Amendment) Rules, 2007
  (2) They shall come into force from the date of their publication in the Official Gazette.
2. Amendment of rule 34:-
  In rule 34 of the Karnataka Value Added Tax Rules, 2005, after sub- rule (3), the following proviso shall be deemed to have been inserted with effect from the 31st day of December, 2006 and shall be deemed to have been omitted with effect from the 1st day of April, 2007, namely.-
    “Provided the audited statement of account for the year ending 31st March, 2006 shall be submitted on or before 31st March, 2007”
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