Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 529 Dated:- 27-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
\nFinance Department
\nCivil Secretariat, Jammu
\nNotification
\nJammu, the 27th December, 2017
\nSRO 529 – 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 on the recommendation of the council, hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely: –
\n(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\n GSTTN of recipient
\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nCentral Tax
\nState \/ UT Tax
\n Cess
\n No.
\n Date
\n Value
\n No.
\n Date
\n Rate
\nTaxable value
\n Amt.
\n Rate
\n Taxable value
\n Amt
\n Rate
\nTaxable value
\n Amt
\n1
\n2
\n3
\n4\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e DECLARATION [rule 89(2)(f)], the following shall be inserted, 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 529 Dated:- 27-12-2017 Jammu and Kashmir SGSTGST – StatesJammu and Kashmir SGSTJammu & Kashmir SGSTGovernment of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 27th December, 2017 SRO 529 – 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-10542","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10542","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=10542"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10542\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n“Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in Rs)
\nSl. No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/ Details of invoices of inward supplies in case refund is claimed by recipient
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState \/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n;”
\n(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient __
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by suppli<\/p>\n
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\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient __
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by supplier __
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
\nSignature
\nName –
\nDesignation \/ Status
\nUNDERTAKING
\nI hereby unde<\/p>\n
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