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
\nFinance Department
\nCivil Secretariat, Srinagar
\nNotification
\nSrinagar, the 13th October, 2017
\nSRO. 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:-
\n (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:-
\n “(3A) Notwithstanding anything contained in<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017SRO. 432 Dated:- 13-10-2017 Jammu and Kashmir SGSTGST – StatesJammu and Kashmir SGSTJammu & Kashmir SGSTGovernment 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 … Continue reading “Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10505","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10505"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10505\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (ii) after rule 46, the following rule shall be inserted, namely:-
\n “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.”;
\n (iii) in rule 54, in sub-rule (2),
\n (c) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;
\n (d) after the words “by whatever name called”, the words “for the supply of services made during a month at the end of the<\/p>\n
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\n “6. Zero rated supplies and Deemed Exports
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nRate
\nTaxable value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n6A. Exports
\n6B. Supplies made to SEZ unit or SEZ Developer
\n6C. Deemed exports
\n“;
\n(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
\n“4. Zero rated supplies made to SEZ and deemed exports
\nGSTIN of recipient
\nInvoice details
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nRate
\nTaxable value
\nTax amount
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n4A. Supplies made to SEZ unit or SEZ Developer
\n4B. Deemed exports
\n(viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:-\n<\/p>\n
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