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State Government amend the Jammu and Kashmir Goods and Services Tax Rules, 2017

GST - States - SRO 32 - Dated:- 23-1-2018 - Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 23rd January, 2018 SRO 32.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following rules to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 3, in sub-rule (3A), for the words "ninety days&quo .....

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territory" shall be substituted; (c) in Sl. No. 3, in column number (3), for the words "half per cent.", the words "half per cent. of the turnover of taxable supplies of goods in the State or Union territory" shall be substituted, (iii) in rule 20, the proviso shall be omitted; (iv) in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted, (v) after rul .....

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nising State, whichever is higher, (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher, Explanation:- For the purposes of this sub-rule, the expressions- (a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State; (b) "lottery authorised by State Gove .....

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3, after sub-rule (2), for the Explanation, the following Explanation shall be substituted, namely:- "Explanation:-For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude:- (a) 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, Extraordinar .....

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transportation of goods by a vessel from the customs station of clearance in India to a place outside India." (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(IA)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details: .....

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Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor; (v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (vi) taxable value, rate and amount of the credit to be transferred; and (vii) signature or digital signature of the registered person or his authorised representative. (b) The taxable value in the invoice issued under clause (a) shall be the s .....

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(4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- "(4A) In the case of supplies received on which the supplier has availed the benefit of the Finance Department notification No. SRO-443 Dated 23/10/2017 , refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Finance .....

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79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. (x) with effect from 23 rd October .....

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per officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- "(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89". (10) The persons claiming refund of integrated tax paid on exports of goods or .....

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the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E) dated the 13th October, 2017. (xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:- "138. Information to be furnished prior to commenceme .....

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s may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and ( .....

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, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generat .....

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, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB.01 Provided that the registered person or, the transporter, as the case .....

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than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB.01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by s .....

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pient and the transporter on the common portal, (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01 Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union terr .....

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conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter, (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills gene .....

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supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such ecommerce operator. 8. The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the .....

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hin 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB.01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distan .....

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ansported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01 Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub .....

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person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details, (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no .....

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ith the Principal Chief Commissioner/Chief Commissioner of Central Tax, may notify. " (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to the Finance Department notification No. SRO-GST-2 DATED 08.07.2017 as amended from time to time. (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) .....

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r semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601). ; (xii) with effect from the 1st February, 2018, in rule 138A, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything contained in" shall be substituted; (xiii .....

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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 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sl.No. Invoice details Goods/Services (G/S) Shipping bill/Bill of export EGM Details BRC/FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) after Statement 3 .....

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mt. 1 2 3 4 5 6 7 8 9 10 11 12 ; (xv) with effect from the 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 .....

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