Seeks to extend dates of specified compliances in exercise of powers under section 168A of Jammu and Kashmir Goods and Services Tax Act, 2017 - S.O. 93 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR FINANCE DEPARTMENT Civil Secretariat, Jammu/Srinagar NOTIFICATION Jammu, the 12 th of February 2024 S.O. 93 - In exercise of the powers conferred by section 168A of the Jammu and Kashmir Goods and Services Tax Act, 2017 (No. V of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in partial modification of the notification of the Government of Jammu and Kashmir, Finance Department, SO No. 401/2022-Tax, dated the 22 nd of August, 2022, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub- section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely:- i. for the financial year 2018-19, up to the 30th day of April, 2024. ii. for the financial year 2019-20, up to the 31st day of August, 2024. By order of the Government of the Jammu and Kashmir. Sd/ (Santosh D Vaidya)IAS Principal Secretary to the Government, Finance Department.