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TMI BlogAmendment in Jammu and Kashmir Goods and Services Tax Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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