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    <title>The Jammu and Kashmir Goods and Services Tax Rules, 2017 (Fourth Amendment Rules)</title>
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    <description>Rule 34 prescribes the rate of exchange for valuation: for taxable goods, the Customs Board notified rate for the time of supply; for taxable services, the rate determined under generally accepted accounting principles for the time of supply. Export invoice endorsements must indicate supplies meant for export or to SEZs and include recipient name and address, delivery address and country of destination. Commissioner can mandate electronic filing of FORM GSTR-3B where GSTR-1/GSTR-2 filing is extended, and where GSTR-3B is filed after the due date for GSTR-2, FORM GSTR-3 Part A and Part B must be generated and reconciled with excess input tax credit credited to the electronic ledger.</description>
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