Refund of input tax credit revised formula and eligibility under amended Jammu and Kashmir GST rules, altering UIN and forms. The SRO amends J&K GST Rules to deem the Central GST Unique Identity Number valid under the J&K Act; restrict retrospective amendment of registration particulars except by Commissioner order; revise the refund regime for zero-rated supplies by prescribing a formula for refundable input tax credit with defined terms and relevant period; permit refunds where suppliers availed specified export notifications; require quarterly electronic refund applications in FORM GST RFD-10; and substitute or revise multiple registration and reporting forms including REG-10 and GSTR-11.
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Refund of input tax credit revised formula and eligibility under amended Jammu and Kashmir GST rules, altering UIN and forms.
The SRO amends J&K GST Rules to deem the Central GST Unique Identity Number valid under the J&K Act; restrict retrospective amendment of registration particulars except by Commissioner order; revise the refund regime for zero-rated supplies by prescribing a formula for refundable input tax credit with defined terms and relevant period; permit refunds where suppliers availed specified export notifications; require quarterly electronic refund applications in FORM GST RFD-10; and substitute or revise multiple registration and reporting forms including REG-10 and GSTR-11.
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