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    <title>Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017</title>
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    <description>Amendments extend a filing deadline in rule 24(4) and enable the Commissioner to notify further extensions under rule 45(3). Provisos added to rules 96(2) and 96A(2) require that when FORM GSTR I furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR 3B, transmit that information electronically via the common portal to the Customs-designated system, and permit auto-drafting of Table 6A into FORM GSTR I for the tax period.</description>
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      <description>Amendments extend a filing deadline in rule 24(4) and enable the Commissioner to notify further extensions under rule 45(3). Provisos added to rules 96(2) and 96A(2) require that when FORM GSTR I furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR 3B, transmit that information electronically via the common portal to the Customs-designated system, and permit auto-drafting of Table 6A into FORM GSTR I for the tax period.</description>
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