State Government amendment the Jammu and Kashmir Goods and Services Tax Rules, 2017 - SRO 416 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat. Jammu Notification Srinagar, the 4th October, 2017 SRO 416.- 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 Jammu and Kashmir Government on the recommendation of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letters and word 31 st October shall be substituted; (ii) in rule 118, for the words a period of ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted; (iii) in rule 119, for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted; (iv) in rule 120, for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted; (v) in rule 120A, the marginal heading Revision of declaration in FORM GST TRAN-I shall be inserted; (vi) in FORM GST REG-29, - (a) for the heading, APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION , the heading, APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS shall be substituted, (b) under sub-heading PART-A, against item (i), for the word and letters Provisional ID , the letters GSTIN shall be substituted (vii) In Rule 83(1) w.e.f. 8 th of July, 2017 the following words and signs are deleted and substituted: (a) The word and sign (a) before (i) is a citizen of India; is deleted. (b) The word and sign (i) before the word that in para 2; is deleted and substituted by word and sign (a). (c) The word and sign (ii) before the word that in para 3; is deleted and substituted by word and sign (b). This notification shall deemed to have come into force w.e.f 29 th September 2017. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government, Finance Department.