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of <h1>Jammu and Kashmir Updates GST Rules: Introduces Exams for Practitioners, Electronic Dues Recovery, and New Forms for Compliance.</h1> The Jammu and Kashmir government amended the Goods and Services Tax (GST) Rules, 2017, introducing Rule 83A, which mandates GST practitioners to pass an examination conducted biannually by the National Academy of Customs, Indirect Taxes, and Narcotics (NACIN). The rule outlines registration, fee payment, examination centers, and attempt limits. Rule 142A addresses the recovery of dues under existing laws, allowing demands to be uploaded electronically for recovery. Several forms, including GST PMT-01, GST DRC-07A, and GST DRC-08A, were updated or introduced to facilitate these processes. The amendments aim to streamline GST compliance and recovery procedures.
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