GST – States – SRO-309 – Dated:- 27-7-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar. Notification Srlnagar, the 27th of July, 2017 SRO 309.- 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 State Government hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017; namely:- (i) in sub-rule (4) of rule 24, for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted: (ii) rule 34 shall be substituted by the following; namely:- 34. Rate of exchange of currency, other than Indian rupees, for deter
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PORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOU'I' PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (iv) sub rule (5) of rule 61 shall be substituted by the following; namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the
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in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) in second proviso to sub-rule (3) of rule 83 for the word sub-section , the word sub-rule shall be substituted; (vii) In clause (E) of sub-rule (4) of rule 89 for the word sub-section , the word clause shall be substituted; (viii) in FORM
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