Jammu and Kashmir Updates GST Rules 2017: Changes to FORM GSTR-1, GST RFD-01, and Refund Clauses u/s 164.

The Government of Jammu and Kashmir has amended the Jammu and Kashmir Goods and Services Tax Rules, 2017, under the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017. Key changes include modifications to FORM GSTR-1 and FORM GST RFD-01, such as updates to the table for zero-rated supplies and deemed exports, and the addition of new statements for refund types related to inverted tax structures and deemed exports. These amendments also specify declarations and undertakings required for claiming refunds by recipients and suppliers of deemed export supplies. The notification takes effect upon the publication of the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.

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