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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... explanation shall be inserted, namely:- "Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-lntegrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017."; (ii) in rule 54, in sub-rule (2), for the words "supplier shall issue", the words "supplier may issue" shall be substituted; (iii) after rule 97, the following rule shall be inserted, namely:- "97A. M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner; (b)  the Additional Commissioner where such decision or order is passed by the Deputy Commissioner or Assistant Commissioner or State Tax Officer ,within months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act may appeal to - (a)  the Commissioner where such decision or order is passed by the Additional or Joint Commissioner; (b)  the Additional Commissioner where such decision or order is passed by Deputy Commissioner or Assistant Commissioner or State Tax Officer, within six months from the date of communication of the said decision or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;   Cess             Total             7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export     DECLARATION [sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)   8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status   Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated ....