Section 49(8) in Karnataka Goods and Services Tax Act, 2017
(8)Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely:-(a)self-assessed tax, and other dues related to returns of previous tax periods;(b)self-assessed tax, and other dues related to the return of the current tax period;(c)any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74.
