Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 71(2)] [Section 71] [Entire Act] State of Karnataka - Subsection Section 71(2)(i) in Karnataka Goods and Services Tax Act, 2017 (i)such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed;