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of <h1>Jammu & Kashmir GST Rules Amended: Key Changes in Registration, Input Tax Credit, and GST Practitioner Roles.</h1> The Government of Jammu and Kashmir has amended the Jammu and Kashmir Goods and Services Tax Rules, 2017, effective from February 1, 2019. Key changes include revising the term 'Composition' to 'Composition Levy,' allowing separate registration for multiple business locations within a state or union territory, and introducing rules for the suspension of registration. The amendments also cover the transfer of input tax credit, alterations in the requirements for credit and debit notes, and adjustments to the roles of GST practitioners. Additionally, updates have been made to various GST forms to reflect these changes.
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