Amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017 - SRO 444 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 23 th October, 2017 SRO 444.- 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 the council hereby direct that following amendment shall be made in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 89, in sub-rule (1), for third proviso, thereto the following proviso shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund , (ii) in rule 96A, in sub-rule (1), in clause (a), after the words after the expiry of three months , the words , or such further period as may be allowed by the Commissioner, shall be inserted; (iii) in FORM GST RFD-01, (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement - 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement -4 , the following Statement shall be substituted , namely :- Statement -4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 . This notification shall deemed to have come into force w.e.f 18th October, 2017. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department