Amendment in Notification No. 85 dated 16.1.2020 - 03/2021 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR State Taxes Department EXCISE AND TAXATION COMPLEX, SOLINA RAMBAGH, SRINAGAR Notification No. 03 of 2021 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), I, Commissioner, on the recommendations of the Council, hereby make the following amendment in the notification No.85 dated 16.1.2020 issued vide endorsement No. PS/CST/2019/Noti/811-815 namely: - In the said notification, in the second proviso, after the word and figure April, 2021 , the words and figure and May, 2021 shall be inserted. This notification shall be deemed to have come into force with effect from the 1 st day of June. (Showkat Aijaz Bhat) KAS Commissioner State Tax Jammu and Kashmir Dated 02-06-2021 No. PS/CST/2021/114-130