9911796707
TMI BlogAmendment in Jammu and Kashmir Goods and Services Tax Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... "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. Manual filing and processing. - Notwithstanding anyt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 order."; (vi) in rule 124, - (a) in sub-rule (4), for the second proviso, the following proviso shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. Signature Name - Designation / Status DECLARATION [rule 89(2)(f)] I hereby dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l turnover Net input tax credit Maximum refund amountto be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount(1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) -calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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