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of <h1>Jammu & Kashmir amends SRO 63 of 2018: Changes in GST support for manufacturers, claim deadlines, and appeal procedures.</h1> The Government of Jammu and Kashmir has issued amendments to the notification SRO 63 of 2018 concerning budgetary support for manufacturing units under the Jammu and Kashmir Goods and Service Tax Act, 2017. Key changes include replacing 'Commercial Taxes' with 'State Taxes,' revising inspection procedures for reimbursement claims, and altering deadlines for claim submissions. New provisions allow late claim submissions if tax returns are filed timely. The Assistant Commissioner can request additional documentation, and errors in orders can be rectified within six months. Appeals against orders can be filed within 30 days, with decisions finalized within six months. The notification is effective from January 23, 2024.
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