The Government of Karnataka on November 06, 2025, issued the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2025, further to amend the Karnataka Goods and Services Tax Rules, 2017.
These rules shall come into force with effect from November 01, 2025.
The following has been amended namely: -
• After rule 9, a new rule shall be inserted, namely: “9A. Grant of registration electronically”.
• In rule 10 (1), after the words and figure "under rule 9," the words, letters, and figures "rule 9A and rule 14A," shall be inserted.
• After rule 14, the following rule shall be inserted, namely: “14A. Option for taxpayers having monthly output tax liability below threshold limit.”
• In FORM GST REG-02, after the word, letters and figures “FORM GST REG-02”, for the brackets, words and figures “[See rule 8(5)]”, the brackets, words, figures and letter “[See rules 8(5) and 14A]” shall be substituted.
• FORM GST REG-03, FORM GST REG-04, and FORM GST REG-05 shall be substituted.
• After FORM GST REG-31, a new Form shall be inserted, namely: “FORM GST REG-32 - Application for Withdrawal”.
• After the FORM GST REG-32, a new Form shall be inserted, namely: “FORM GST REG-33”.
Detailed notification is attached below.
[Notification no. - FD 05 CSL 2025]
