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Rule 2, Karnataka Karnataka GST Rules, 2022 [S2X-AZJ]

As at 7 September 2026. In force from 25 January 2022.

In Karnataka Karnataka GST Rules, 2022 [R11-RTH]. This text from 25 January 2022. No other text held.

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Cite: Rule 2, Karnataka Karnataka GST Rules, 2022 [S2X-AZJ]. Machine: S2X-AZJ.

Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017); (b) "Form GSTR-3B" means the form so numbered in the Schedule; (c) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.

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Rule 2, Karnataka Karnataka GST Rules, 2022 [S2X-AZJ]