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of <h1>Jammu and Kashmir Amends GST Notification: New Clause on Input Tax Credit for Registered Persons Effective April 2019.</h1> The Government of Jammu and Kashmir issued an amendment to Notification No. SRO 206 dated March 18, 2019, under the Jammu and Kashmir Goods and Services Tax Act, 2017. The amendment, effective from April 1, 2019, introduces a new clause requiring registered persons who avail input tax credit and opt to pay tax under this notification to debit an amount equivalent to the input tax credit for stock and capital goods. Additionally, the Jammu and Kashmir Goods and Services Tax Rules, 2017, will apply to those paying tax under section 10 of the Act.
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