COMPOSITION SCHEME UNDER THE JAMMU AND KASHMIR GOODS AND SERVICES TAX

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Full Text of the Document

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....of section 10 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) the State Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated a....