1. Title and commencement. - (1) These rules may be called the Karnataka Goods and Services Tax (Second Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force with effect from the 1st day of January, 2021. 2. Amendment of Rule 59.-In the Karnataka Goods and Services Tax Rules, 2017, in rule 59, after sub-rule (5), the following shall be inserted, namely: - “(6) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period;