9911796707
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 ..... explanation shall be inserted, namely:- Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-lntegrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017. ; (ii) in rule 54, in sub-rule (2), for the words supplier shall issue , the words supplier may issue shall be substituted; (iii) after rule 97, the following rule shall be inserted, namely:- 97A. Manual filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Commissioner where such decision or order is passed by the Deputy Commissioner or Assistant Commissioner or State Tax Officer ,within months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act may appeal to - (a) the Commissioner where such decision or order is passed by the Additional or Joint Commissioner; (b) the Additional Commissioner where such decision or order is passed by Deputy Commissioner or Assistant Commissioner or State Tax Officer, within six months from the date of communication of the said decision or order. ; (vi) in rule 124, - (a) in sub-rule (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit / the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ______, solemnly affirm and certify that in respect of the refund amounting to Rs. _____/ with respect to the tax, interest, or any other amount for the period from ______ to ______, claimed in the refund application, the incidence of such t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Type: Export without payment of tax (accumulated ITC) calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount(1 2 3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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