1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Amendment) Rules, 2021. (2) Save as otherwise provided in these rules they shall be deemed to have come into force with effect from the 22nd day of December, 2020 2. Amendment of rule 8.-In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for subrule (4A), with effect from a date to be notified, the following sub-rule shall be substituted, namely: -