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<h1>Jammu & Kashmir GST Act Notification: Section 50(1) Effective from Sept 1, 2020, per S.O. 384, Dec 17, 2020.</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 50(1). This notification, referenced as S.O. 384 and dated December 17, 2020, declares that the provisions of Section 50(1) are considered effective from September 1, 2020. This action is in accordance with the powers granted by Section 1A of the Act and is aligned with a previous directive from the Ministry of Home Affairs. The notification is authorized by the Financial Commissioner of the Finance Department.