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    <title>Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017</title>
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    <description>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 &quot;may issue&quot; rather than &quot;shall issue&quot; 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 &quot;within months&quot;, 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.</description>
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    <pubDate>Wed, 15 Nov 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/notifications?id=124273</link>
      <description>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 &quot;may issue&quot; rather than &quot;shall issue&quot; 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 &quot;within months&quot;, 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.</description>
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      <pubDate>Wed, 15 Nov 2017 00:00:00 +0530</pubDate>
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