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    <title>State Government amend the Jammu and Kashmir Goods and Services Tax Rules, 2017</title>
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    <description>Amendments to the Jammu and Kashmir GST Rules modify procedural timeframes, registration requirements, and form content. Time limits in rule 3 are extended to ninety days; rule 17 allows processing on receipt of a Ministry of External Affairs recommendation; rule 40 mandates electronic declaration in FORM GST ITC-01 within thirty days of becoming eligible for input tax credit or within extensions notified by the Commissioner. Operational provisions include validating FORM GST PMT-06 challans for fifteen days, appointing deputy-commissioner-level officers to the Authority for Advance Ruling, and revised registration forms for UIN applications and supplier registration.</description>
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