Amendments in Jammu and Kashmir Goods and Services Tax Rules, 2017 - SRO 506 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 13 th December, 2017 SRO 506 - 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, on the recommendations of the Council, hereby make the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- 1. in first proviso to rule 46, for the word Board , the word State Government shall be substituted; 2. in clause(d) of sub-rule(1) of rule 55, for the word Board , the word Commissioner shall be substituted ; 3. in sub-rule(5) of rule 96A, for the word Board , the word State Government shall be substituted; This notification shall deemed to have come into force w.e.f. 8 th day of July, 2017. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department