Section 49(9) in Karnataka Goods and Services Tax Act, 2017
(9)Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both.Explanation. - For the purposes of this section,(a)the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger;(b)the expression,-(i)"tax dues" means the tax payable under this Act and does not include interest, fee and penalty; and(ii)"other dues" means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder.
