Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO. 464 Dated:- 10-11-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 10th November, 2017
SRO. 464 – 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 Jammu and Kashmir Government on the recommendations of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 24, in sub-rule (4), for the words, figures and letters "on or before 31st October, 2017", the
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the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-I after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-I for the said tax period.
(iv) In rule 96A, in sub rule (2) the following provisos shall be inserted. namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-I for a tax period has been extended in exercise of the powers conferred under section 37 of the Act,
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