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

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....ferred by section 164 of the 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 b....

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.... that in the case of the export of goods 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....

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....rn in FORM GSTR-3B has been furnished, after the due date 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 electronica....