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<h1>Jammu and Kashmir extends FORM GST REG-26 application deadline to December 31, 2017, per rule 24 and section 168.</h1> The Government of Jammu and Kashmir, through the Department of Commercial Taxes, has extended the deadline for submitting applications in FORM GST REG-26. This extension, authorized by the Commissioner under rule 24 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, and section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017, allows applications to be submitted electronically until December 31, 2017. The notification is retroactively effective from October 28, 2017.