https://www.taxtmi.com/notifications?id=145661 The Jammu and Kashmir Goods and Services Tax Rules, 2017 are amended to regulate refund and appeal-withdrawal treatment under section 128A where a notice, statement or order covers both the specified period and another period. No refund is available for tax, interest or penalty already discharged for the entire period before commencement of the amendment. In mixed-period cases, the applicant must intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period, and the authority may proceed for the remaining period. en-us Tue, 07 Apr 2026 00:00:00 +0530 Tue, 12 May 2026 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145661 The Jammu and Kashmir Goods and Services Tax Rules, 2017 are amended to regulate refund and appeal-withdrawal treatment under section 128A where a notice, statement or order covers both the specified period and another period. No refund is available for tax, interest or penalty already discharged for the entire period before commencement of the amendment. In mixed-period cases, the applicant must intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period, and the authority may proceed for the remaining period. Notifications GST - States Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145661