Section 32, Karnataka GST Act, 2017 [S2N-9TY]
As at 7 September 2026. In force from 25 July 2017.
32. Power to make rules.—(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the form of the application and the form of the certificate of registration under section 4; (b) the conditions subject to which a licence may be granted under section 6; (c) the records and registers to be maintained and the returns to be furnished under section 7; (d) the form of the appeal and the fee payable therefor under section 29; (e) any other matter which is required to be, or may be, prescribed. (3) Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of the Karnataka Legislature, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Defined terms in this text (2)
notification: Section 2, Karnataka GST Act, 2017 [S2N8WP] (In this Act, unless the context otherwise requires,—): "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly
notification: 996 more definitions.
prescribed: Section 2, Karnataka GST Act, 2017 [S2N8WP] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (4)
Karnataka GST Act Rules, 2017 [R10-E3W], 14 November 2017, in force. Recital: "In exercise of the powers conferred by section 32 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017), the State Government hereby makes the following rules, namely"
Karnataka GST (Fees) (Amendment) Rules, 2024 [R11-ZA8], 4 May 2024, in force. Recital: "In exercise of the powers conferred by section 32 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby makes the following rules further to amend the Karnataka GST Rules, namely:"
Karnataka Karnataka GST Rules, 2022 [R11-RTH], 25 January 2022, in force. Recital: "In exercise of the powers conferred by section 32 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby makes the following rules, namely:"
Karnataka GST (Registration) Scheme, 2020 [R11-KVT], 25 June 2020, in force. Recital: "In exercise of the powers conferred by section 32 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby frames the following Scheme, namely:"
Cited by (3)
Section Preamble, Karnataka GST (Fees) (Amendment) Rules, 2024, 4 May 2024, Band A. "section 32 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017)".
Section 3, Karnataka GST Act, 2017 [S2N-8XM], 25 July 2017, Band A. "section 32".
Section Preamble, Karnataka Karnataka GST Rules, 2022, 25 January 2022, Band A. "section 32 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017)".
Not held (0)
none
Duties published under this section (0)
none