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<h1>Jammu and Kashmir GST Act: Section 140 Provisions Retroactively Effective from May 18, 2020, Per Finance Department Notification.</h1> The Government of Jammu and Kashmir has issued a notification under the Jammu and Kashmir Goods and Services Tax Act, 2017, specifically invoking section 140. This notification, dated December 17, 2020, states that the provisions of section 140 are considered effective from May 18, 2020. The notification is issued by the Finance Department, leveraging powers granted by section 1A of the Act and in accordance with a previous order from the Ministry of Home Affairs.