TaxTMI 
TaxTMI 
TaxTMI 
Amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017
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....r granted under the Central Goods and Services Tax Act, 201 7 shall be deemed to be granted under the Jammu and Kashmir Goods and Services Tax Act"; (ii) in rule 19, after sub-rule (I), the following sub-rule shall be inserted, namely:- "(IA). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in wrRing and subject to such conditions as the Commissioner may, in the said order, specify." (iii) with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the....
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....ed supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) 'Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding - (a) the value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both, if any, during the relevant period; (F) "Relevant period' means the period for which the claim has been filed. (4A) In t....
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....ll be omitted; (v) with effect from 23rd October, 2017, in rule 96- (a) in the heading, after the words "paid on goods", the words "or services" shall be inserted; (b) after sub-rule (8), the following sub-rule shall be inserted, namely:- "(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of SRO notification No. SRO-445 dated: 23rd of October, 2017 or SRO notification No. SRO 443 dated of October, 2017 or notification NO. 41/2017-lntegrated Tax (Rate) dated 23rd October, 2017.": (vi) for FORM GST REG. 10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Ap....
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.... Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Not....
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....tatement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern - containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the ....
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....electronically or otherwise.", (viii) for FORM GSTR-11, the following form shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and c....