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 ..... ero rated supplies and Deemed Exports GSTTN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State / UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) in FORM GST RFD-01 ,- (a) in Table 7, in clause (h), for the words Recipient of deemed export , the words Recipient of deemed export supplies/Supplier of deemed export supplies shall be substituted; (b) after Statement 1, the following Statement shall be inserted, namely:- Statement 1A [rule 89(2)(h)] Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess 1 2 3 4 5 6 7 8 ; (d) for the DECLARATION [rule 89(2)(g)] , the following shall be substituted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient __ I hereby declare that the refund has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2)(f) ], the following shall be inserted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient __ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier __ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ; (d) after Statement 5A, the following Statement shall be inserted, namely:- Statement 5B [rule 89(2)(g)] Refund type: On account of deemed exports (Amount in Rs) Sl. No. D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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