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    <title>Modification to SRO 521 of 2017 Regarding Budgetary Support Scheme for Manufacturing Units in Jammu and Kashmir</title>
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    <description>Eligible manufacturing units in Jammu and Kashmir that missed prescribed claim-filing timelines before 15 October 2026 may submit pending claims for budgetary support within two months from that date. The scheme reimburses 42% of central tax paid under the Central Goods and Services Tax Act, 2017. The late-filing concession requires all returns due under section 39 of the Jammu and Kashmir Goods and Services Tax Act, 2017, to have been filed and the tax due, together with any applicable interest, to have been paid. Entry 6 of Annexure-A is also revised to refer to edible oil, except oil extracted directly from oil seeds, and vanaspati ghee. Both changes take effect on 15 October 2026.</description>
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    <pubDate>Thu, 15 Oct 2026 00:00:00 +0530</pubDate>
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      <description>Eligible manufacturing units in Jammu and Kashmir that missed prescribed claim-filing timelines before 15 October 2026 may submit pending claims for budgetary support within two months from that date. The scheme reimburses 42% of central tax paid under the Central Goods and Services Tax Act, 2017. The late-filing concession requires all returns due under section 39 of the Jammu and Kashmir Goods and Services Tax Act, 2017, to have been filed and the tax due, together with any applicable interest, to have been paid. Entry 6 of Annexure-A is also revised to refer to edible oil, except oil extracted directly from oil seeds, and vanaspati ghee. Both changes take effect on 15 October 2026.</description>
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