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of <h1>Jammu and Kashmir Amends GST Notification S.O. 546/2023; New Procedures Effective January 2024 u/s 148.</h1> The Government of Jammu and Kashmir has amended Notification S.O. No. 546/2023, dated October 19, 2023, under the Jammu and Kashmir Goods and Services Tax Act, 2017. The amendment involves inserting the phrase 'with effect from 1st day of January 2024' after the words 'hereby notifies the following special procedure to be followed.' This insertion is deemed effective from July 31, 2023. The amendment is issued by the Finance Department on the recommendation of the Council, as per the powers conferred by Section 148 of the Act.
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