Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO. 432 Dated:- 13-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 13th October, 2017
SRO. 432 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government on the recommendation of Council hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:-
“(3A) Notwithstanding anything contained in
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ll not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(c) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;
(d) after the words “by whatever name called”, the words “for the supply of services made during a month at the end of the
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ed, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
8
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
(viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:-
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