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

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..... Kashmir Goods and Services Tax Act, 2017 (Act NO.V of 2017), the Government on the recommendation of the council hereby direct that following amendment shall be made in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 89, in sub-rule (1), for third proviso, thereto the following proviso shall be substituted, namely:- "Provided also that in respect of supplies r .....

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..... x Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 - 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 "; (b) for "Statement-4", the following Statement shall be substituted, namely:- "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Typ .....

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