Firstly, you must have your m3u file on the device you want to use it on(android box, fire stick, pc etc)
Now, on Kodi go to:
System > TV > General > Enabled.
It will tell you there is no PVR add-on enabled, click OK.
It will now present you with a list of PVR clients.
Scroll down to “PVR IPTV Simple Client“, click it.
Click Configure. On the General tab, change the location to either local path(if the m3u file is located on your android box/stick/pc had drive) or remote path(if its hosted on the web), and then locate your m3u file.
Now click OK, then Enable. The press the X to close the menu, and press the kodi home button. Now go to exit.
Now, reload kodi, you should notice “PVR manager is starting up” and it will begin loading your channels.
You will now notice a TV section on kodi, go inside that and you will see your channels.
Now simply select a channel, allow it to load/buffer(will depend on your internet speed) and there you have it. JupiterIPTV working on a Kodi PVR client, as opposed to having a program that loads channels(Like Stalker).