The Jammu and Kashmir Goods and Services Tax Rules, 2017 (Fourth Amendment Rules)

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.... Jammu and Kashmir Goods and Services Tax Act, 2017 (Act, No. V of 2017) the State Government hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017; namely:- (i) in sub-rule (4) of rule 24, for the words "within a period of thirty days from the appointed day", the words and figures "on or before 30th September, 2017" shall be substituted: (ii) rule 34 s....

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.... or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOU'I' PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details spec....

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....ate for furnishing of details in FORM GSTR-2; the following conditions shall be fulfilled:- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B....