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TMI BlogThe Jammu and Kashmir Goods and Services Tax Rules, 2017 (Fourth Amendment Rules)X X X X Extracts X X X X X X X X Extracts X X X X ..... owers 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/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 INTEGRAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be added; namely:- (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 ; the following conditions shall be fulfilled:- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1 , FORM GSTR-2 and based on other liabilities of preceding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) of rule 89 for the word sub-section , the word clause shall be substituted; (viii) in FORM GST TRAN-1 in Sl. No. 7, in Table (a), in column (2), under the heading HSN (at 6 digit level), the words HSN as applicable shall be substituted; (ix) in FORM GST TRAN-2 , in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall be substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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