Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017

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....ion 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government on the recommendation of Council hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- "(3A) Notwithstanding anything contained in sub-rule....

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.... GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a sin....

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....of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- "6. Zero rated supplies and Deemed Exports GSTIN of recipient ....

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....ely:- "4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess   No. Date Value Rate Taxable value Tax amount   1 2 3 4 5 6 7 8   4A. Supplies made to SEZ unit or SEZ Developer                 ....