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Via the "OTRS Comment" Action

1. An OTRS commend comment can be created by selecting OTRS Comment in the "More" menu.
    
   The "Add a comment to the OTRS Ticket" dialog is displayed.
   
2. In the "Add a comment to the OTRS Ticket" dialog, you can enter the subject and the comment itself.
   As long as there is no subject the comment can not be submitted.
3. Select the "External note" checkbox to mark the comment as external note (which customers can see) in OTRS. The comment also appears at the JIRA issue.

Via

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JIRA

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Standard Comment

Standard JIRA commends will be transmitted to an OTRS ticket as long as this feature is activated in the otrsintegration.properties configuration file (JIRA_COMMENTS_ARE_TRANSFERED_TO_OTRS is set to true)as JIRA Comment Event is selected under "Comments Events" in the "Events Settings" section in the JIRA add-on configuration.