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of <h1>Jammu and Kashmir Updates GST Rules: Key Amendments to Rules 3, 46A, 54, and 62 for Tax and Invoice Filing.</h1> The Government of Jammu and Kashmir has amended the Jammu and Kashmir Goods and Services Tax Rules, 2017. Key changes include the substitution of sub-rule (3A) in rule 3, allowing registered persons to opt for tax payment under section 10 starting the month after filing FORM GST CMP-02, with a deadline of March 31, 2018. Rule 46A introduces an 'invoice-cum-bill of supply' for mixed supplies to unregistered persons. Amendments to rules 54 and 62 adjust terms and filing requirements for consolidated tax invoices and returns under section 10. Changes to various GST forms, including GSTR-1 and GSTR-4, update instructions and tables for zero-rated supplies and deemed exports.
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