Amendment in Jammu and Kashmir Goods and Service Tax Rules, 2017 - S.O. 103 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT FINANCE DEPARTMENT Notification Srinagar, the 3rd March, 2023. S.O. 103 . In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Service Tax Act, 2017 (Act No. V of 2017), the Government on the recommendations of the Council, hereby makes the following amendments in the Jammu and Kashmir Goods and Service Tax Rules, 2017 namely : 1. Save as otherwise provided in these rules, they shall have deemed to come into force with effect from the 1st of December, 2022. 2. a. rule 122 shall be omitted ; b. rule 124 and 125 shall be omitted ; c. in rule 127 , (i) in the marginal heading for the word Duties , the word Functions, shall be substituted ; (ii) for the words It shall be the duty of the Authority, the words The authority shall discharge the following functions, namely , shall be substituted ; d. rule 134 shall be omitted ; e. rule 137 shall be omitted ; f. after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely : (a) Authority means the Authority notified under sub-section (2) of section 171 of the Act ; By the order of Government of Jammu and Kashmir. (Sd.) NITU GUPTA, JKAS, Secretary, Finance Department.