Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017 - S.O. 425 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT Notification Jammu/Srinagar, the 16th December, 2021. S.O. 425 - 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 Government on the recommendations of the Council, hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely :- (1) Save as otherwise provided in these rules, they shall come into force on the date of publication of corresponding rules under Central Goods and Services Tax Rules, 2017 in the Central Gazette. (2) In the Jammu and Kashmir Goods and Services Tax Rules, 2017,- i. in rule 137, with effect from the 30th day of November 2021, for the words four years , the words five years shall be substituted. ii. in FORM GST DRC-03, - a. in the heading, after the words or statement , the words, letters and figures or intimation of tax ascertained through FORM GST DRC-01 A shall be inserted ; b. against item 3, in column (3), for the word and letters Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) , the words, letters, figures and brackets Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-I and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted ; c. against item 5, in column (1), after the word and figures within 30 days of its issue , the words, letters, figures and brackets ,scrutiny, intimation of tax ascertained through Form GST DRC-01 A, audit, inspection or investigation, others (specify) shall be inserted ; d. for the table, under serial number 7, for the table, the following table shall be substituted, namely :- Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 . (Sd.) ATAL DULLOO, IAS, Financial Commissioner (Additional Chief Secretary), Finance Department.