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<h1>Jammu & Kashmir Amends GST Rules: Key Changes to Rules 59, 60, 61, and New Rule 61A for Quarterly Returns.</h1> The Government of Jammu and Kashmir has amended the Jammu and Kashmir Goods and Services Tax Rules, 2017, effective January 1, 2021. Key changes include the substitution of Rule 59, detailing the form and manner of furnishing outward supply details via Form GSTR-1 and the Invoice Furnishing Facility (IFF). Rule 60 outlines the process for ascertaining inward supply details, making them available electronically in various forms. Rule 61 specifies the form and manner of furnishing returns, with provisions for monthly and quarterly returns. A new Rule 61A introduces the option for quarterly returns, and amendments to Rule 62 remove references to a previous notification.