Jammu and Kashmir GST rules amended to allow manual filing, revise invoice issuance, define appellate routes, and add manual refund forms. The notification amends Jammu and Kashmir GST Rules to (1) exclude specified central notification services from exempt-supplies valuation; (2) change rule 54(2) so a supplier 'may issue' rather than 'shall issue' invoices; (3) add rules 97A and 107A to permit manual filing/issuance alongside electronic filing in prescribed Forms; (4) insert rule 109A specifying appellate routes to Commissioner or Additional Commissioner with appeal timeframes (one provision stating 'within months', another prescribing six months); (5) allow State Government, with Chairperson approval, to terminate Chairman and Technical Member; and (6) insert FORM-GST-RFD-01A and FORM-GST-RFD-01B for manual refund applications and refund orders, including declarations and annexures for calculation.
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Jammu and Kashmir GST rules amended to allow manual filing, revise invoice issuance, define appellate routes, and add manual refund forms.
The notification amends Jammu and Kashmir GST Rules to (1) exclude specified central notification services from exempt-supplies valuation; (2) change rule 54(2) so a supplier "may issue" rather than "shall issue" invoices; (3) add rules 97A and 107A to permit manual filing/issuance alongside electronic filing in prescribed Forms; (4) insert rule 109A specifying appellate routes to Commissioner or Additional Commissioner with appeal timeframes (one provision stating "within months", another prescribing six months); (5) allow State Government, with Chairperson approval, to terminate Chairman and Technical Member; and (6) insert FORM-GST-RFD-01A and FORM-GST-RFD-01B for manual refund applications and refund orders, including declarations and annexures for calculation.
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