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<h1>Jammu & Kashmir Amends GST Rules: Rule 89 Refunds, Rule 96A Compliance Extensions, Updated FORM GST RFD-01 Formats.</h1> The Government of Jammu and Kashmir has amended the Jammu and Kashmir Goods and Services Tax Rules, 2017, under section 164 of the Jammu and Kashmir GST Act, 2017. Changes include modifications to rule 89, allowing either the recipient or supplier of deemed export supplies to file for refunds under certain conditions. Rule 96A now permits extensions for compliance periods as authorized by the Commissioner. Additionally, updates to FORM GST RFD-01 involve new formats for Statements 2 and 4, detailing refund types for exports of services and supplies to SEZ units. The amendments are effective from October 18, 2017.