Goods and Services Tax

GST Is applicable on Job work charges
Query (Issue) Started By: – Anil Kumar Dated:- 13-10-2017 Last Reply Date:- 16-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
We undertake Job work of solvent Distillation, the solvent is sent for distillation by the principle, on completion we raise a Invoice for the job work charges, does the charges is taxed in GST, please clarify.
Regards
ANil KUmar M
Reply By KASTURI SETHI:
The Reply:
Job work is taxable service. GST

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Exemption from GST Registration for Inter-State Service Suppliers with Turnover Below Rs. 20 Lakhs u/s 23(2.
Notifications
GST
Persons making inter-State supplies of taxable services shall be

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CONCESSIONAL RATE OF GST TO MERCHANT EXPORTER
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 13-10-2017 Last Reply Date:- 25-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Merchant Exporter can export goods while charging concessional rate of 0.01% GST as per decision of GST Council in its 22nd Meeting held on 6th October,2017.
In view of the above merchant exporter can procure goods for export with full rate of GST or any concessional rate?
Secondly the above co

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The Finance Minister, Shri Arun Jaitley: Indian economy is poised for strong, sustainable and balanced growth backed by the Government of India’s strong focus on implementing structural reforms;There is clear evidence now that slowdown effect of demonetisation and GST has now more or less played it out
News and Press Release
Dated:- 13-10-2017

The Union Minister for Finance and Corporate Affairs, Shri Arun Jaitley today participated in an Interactive Seminar organised by FICCI on “India Opportunity”. The Finance Minister spoke on the bold reforms carried-out in India which now have created impressive opportunities in Infrastructure assets resolution under Insolvency and Bankruptcy Code (IBC) process and in financial sector.

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Revised GST rates
Query (Issue) Started By: – RAMESH ANANTHAKRISHNAN Dated:- 13-10-2017 Last Reply Date:- 16-10-2017 Goods and Services Tax – GST
Got 5 Replies
GST
As per the recent meeting of GST council, GST rates of 27 items have been reduced. Our product also comes under the revised rates. Till date we are clearing our finished goods with existing rate. We checked with our Range officers. They have advised us to wait till the notification issued. Meanwhile our customers asking g

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GST Query- INPUT
Query (Issue) Started By: – S VENKAT Dated:- 13-10-2017 Last Reply Date:- 15-10-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Suppose a person who is having GST registration in Hyderabad (Telangana) purchases some goods in chennai and uses them in chennai itself. Since there is no movement of goods, the supplier charges CGST and SGST. Can the buyer who is situated in Hyderabad(Telangana) take the input credit of SGST and CGST? or Does he have to insist on receiving IGST invoice to get the credit?
Reply By RAJA SWAMINATHAN:
The Reply:
As per my View the Vendor has to be registered in the State of Tamil Nadu for claiming input Credit. Since the transaction has been completed with in the state of TN IGST i

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SALE OF USED MOTOR CAR
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 13-10-2017 Last Reply Date:- 13-10-2017 Goods and Services Tax – GST
Got 6 Replies
GST
We have to sale our used motor car please let us know rate of GST applicable for .
Regarding Cess whether it is applicable for used car sale.
Reply By KASTURI SETHI:
The Reply:
Read reply to Issue ID No.112875 dated 26.9.2017.
Reply By SURYAKANT MITHBAVKAR:
The Reply:
Thanks
Regarding cess whether is it applicab

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Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
PUBLIC NOTICE No. 33/2017 Dated:- 13-10-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING,
QUEEN'S ROAD, BENGALURU – 560 001
C.N0. VIII/09/35/2017 City cus Tech
Date: 13.10.2017
PUBLIC NOTICE No. 33/2017
Sub: reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Instruction No. 15/2017 -Customs dated 09.10.2017 regarding guidelines for refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017.
2. As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India once export general manifest (EGM) and valid return in Form GS

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ed that the concerned airlines/shipping lines/carriers file EGM/Export report within prescribed time. Cases which remain in EGM error due to any reason should be followed up to ensure that records are updated at the gateway port, especially for ICDs. Exporters are advised that they should follow up with their carriers to ensure that correct EGM/export reports are filed in a timely manner.
Details of export supplies in Table 6A of GSTR-I
5. The details of zero rated supplies declared in Table 6A of return in Form GSTR-I are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/ bill of export. Thus exporters must file their GSTR-I very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login.
5.1. Exporters who have not filed their GSTR-I for month of July 2017 are advised to do so immediatel

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ck etc. There is a possibility that bank account details available with Customs do not match with those declared in the GST registration form. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details.
7.1. Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details c

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u City Customs Commissionerate, who should be in readiness to start generating refund scrolls from 10.10.2017 onwards.
Handling of cases under Rule 96(4)(a)
9. Sub rule 4a of aforesaid Rule 96 provides that refund is to be withheld if a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54. In such cases, the proper officer of integrated tax at the Customs station has to intimate withholding of refund to the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation has to be transmitted to the common portal.
9.1 The Deputy/Assistant Commissioner of Customs (Drawback), ICD, Bengaluru City Customs Commissionerate, should keep record of such intimations received from jurisdictional Commissioner of Central tax, State tax

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Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017
Order No. 01/2017 Dated:- 13-10-2017 Union Territory GST (UTGST)
GST
UTGST
UTGST
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 13th October, 2017
THE UNION TERRITORY GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-Union Territory Tax
S.O. 3329 (E). – Whereas, difficulties have arisen in giving effect to the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in so far as it relates to the provisions of section 21 of the said Act read with section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017);
Now, therefore, in exercise of the powers

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Central Goods and Services Tax (Removal of Difficulties) Order, 2017
Order No. 01/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 13th October, 2017
THE CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-Central Tax
S.O. 3330 (E). – Whereas, certain difficulties have arisen in giving effect to the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Central Gov

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Amendment in Notification No. SRO-GST-1 dated 08.07.2017
SRO-GST-14 (Rate) 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-GST-14 (Rate).-ln exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-1 ; dated 08.07.2017, namely:-
In the said notification,-
(E) in Schedule I – 2.5%,-
(i) in S. No. 29, for the entry in column (2), the entry, "0802,0813", shall be substituted;
(ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"30A
0804
Mangoes sliced, dried";
(iii) afte

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ii. IFO 380 CST", shall be substituted;"
(vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely; –
"181A
30
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as snmfieri in such books or pharmacopoeia";
(vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"187A
3915
Waste, narinqs or scrap. of plastics";
(viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries

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the following serial number and the entries shall be inserted, namely: –
"228A
7001
Cullet or other waste or scrap of glass";
(xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"234A
84 or 85
E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational"
(xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"264
Any chapter'
Biomass briquettes";
(B) in Schedule II-6%,-
(i) in S. No. 16, in column (3), for the words and brackets "Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens,

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ntarily foregone, subject to the conditions as specified in the ANNEXURE]";
(iv) S. No. 111 and the entries relating thereto, shall be omitted;
(v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
"132A
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
132B
5402, 5403, 5404,5405,5406
Synthetic or artificial filament yams
132C
5508
Sewing thread of manmade staple fibres
132D
5509,5510, 5511
Yam of manmade staple fibres";
(vi) in S. No. 137, in the entry in column (3), the words and figures "such as Real zari thread (gold) and silver thread, combined with textile thread)," shall be omitted;
(F) in Schedule III-9%,-
(i) in S. No. 16, in column (3), for the words "other than pizza bread", the words, "other than pizza bread, khakhra, plain chapatti or roti", shall be substituted;
(ii) in S. No. 23, in column (3), for the words &q

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nules obtained therefrom", the words and brackets "powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)" shall be substituted;
(vii) S. No. 158 and entries related thereto shall be omitted;
(viii) in S. No. 159, for the entry in column (3), the entry "All goods other than synthetic filament yarns", shall be substituted;
(ix) in S. No. 160, for the entry in column (3), the entry "All goods other than artificial filament yarns", shall be substituted;
(x) S. No. 164 and entries related thereto shall be omitted;
(xi) S. No. 165 and entries related thereto shall be omitted;
(xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"177A
6802
All goods other than:-
(i) all goods of marble and granite;
(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing s

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), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps";
(xvi) after "S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"369A
8483
Plain shaft bearings";
(D) in Schedule-IV-14%, –
(i) in S. No. 23, in column (3), for the words, "pans or in similar forms or packings", the words and brackets, "pans or in similar forms or packings [other than poster colour]", shall be substituted;
(ii) S. No. 34 and entries related thereto shall be omitted;
(iii) in S. No. 50, in column (3), for the words "including waste and scrap", the words, "other than waste and scrap", shall be substituted;
(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: –
"All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vas

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Amendment in Notification No. SRO-GST-2 dated 08.07.2017
SRO-GST-15 (Rate) 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-GST-15(Rate).-ln exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-2 dated 08.07.2017; namely :-
In the said notification,-
(D) in the Schedule,-
(i) after S. No. 122 and the entries relating

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Amendment in Notification No. SRO-GST-4 dated 08.07.2017
SRO-GST-16 (Rate) 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-GST-16 (Rate)- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Gover

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Seeks to amend Notification No. SRO-GST-8 dated 08.07.2017
SRO-GST-13 (Rate) 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-GST-13 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State G

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Extends the time limit for FORM GSTR-5A
11-Rc.085/2016/Taxation/A1 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, FRIDAY, October 13, 2017
Purattasi 27, Hevelambi, Thiruvalluvar andu-2048
No. 11-Rc.085/2016/Taxation/A1
NOTIFICATION
In exercise of the powe

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Extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4.
10-Rc.085/2016/Taxation/A1 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, FRIDAY, October 13, 2017
Purattasi 27, Hevelambi, Thiruvalluvar andu-2048
No. 10-Rc.085/201

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The Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2017.
G.O. Ms. No. 138 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No.138, Commercial Taxes and Registration (B1), 13th October 2017, Purattasi 27,
Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-46(c)/2017.
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Sixt

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Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall 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 “in

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eriod of the quarter prior to opting to pay tax under section 10.”;
(v) in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, 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

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Extends the time limit for making a declaration, in FORM GST ITC-01.
13-Rc.085/2016/Taxation/A1 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, Friday, October 13, 2018
(Purattasi 27, Hevelambi, Thiruvalluvar andu-2048)
No. 13-Rc.085/2016/Taxation/A1
NOTIFI

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Corrigendum to G. O. Ms. No. 13/2017- Puducherry GST (Rate).
G.O. Ms. No. 37/CT/2017-18 Dated:- 13-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 37/CT/2017-18, Puducherry, dated 13th October 2017)
CORRIGENDUM
In the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No. 13/2017-Puducherry GST (Rate), dated 29th June, 2017 and published in the Extraordinary Gazette of Puducherry, Part-I, No. 95, dated 29th June, 2017, in the Table,
(a) against serial number 2, in column (2),
for
(2)
“Services supplied by an individual advocate including a senior advocate by way of representational ser

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Seeks to extend the time limit for filing of FORM GSTR-4
12/2017-GST Dated:- 13-10-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX : KAR BHAWAN
NOTIFICATION No. 12/2017-GST
The 13th October, 2017
NO. CT/GST-14/2017/38.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notifica

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Seeks to extend the time limit for filing of FORM GSTR-6
13/2017-GST Dated:- 13-10-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX : KAR BHAWAN
NOTIFICATION No. 13/2017-GST
The 13th October, 2017
No.CT/GST-14/2017/39.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notificat

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Seeks to extend the time limit for submission of FORM GST ITC-01
14/2017-GST Dated:- 13-10-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX : KAR BHAWAN
NOTIFICATION No. 14/2017-GST
The 13th October, 2017
No. CT/GST-14/2017/40.- In exercise of the powers conferred by clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the tim

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Prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases
SRO. 435 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. 435 – In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the table below, failing under the tariff item, sub-heading, headi

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ET/Estt/119 dated 08.07.2017
1
2.
87
Motor Vehicles
65% of Tax Applicable otherwise on such Goods under SRO Notification No. SRO-GST-1 Dated, 08.07.2017 issued By Finance Department Government of Jammu and Kashmir vide endorsement No. ET/Estt/119 dated 08.07.2017
2
Provided that nothing contained in this notification shall apply on or after 1st July, 2020.
Explanation: For the purposes of this notification, –
(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, inc

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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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Amendment in Notification No. SRO-GST-18 dated 15th September, 2017
SRO. 431 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. 431.- In exercise of the powers conferred by sub-section (2) of section 23 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on t

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