TaxTMI 
TaxTMI 
The Jammu and Kashmir Goods and Services Tax (Third Amendment) Rules 2018.
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....ir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- 1. Save as otherwise provided in these rules, they shall come into force on the date of publication of Central Goods and Services Tax (Third Amendment) Rules 2018 in the Central Gazette. 2. (i) in rule 4....
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....eturned to the principal."; (ii) in rule 124 - (a) in sub-rule (4), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (b) in sub-rue (5), in the first proviso, after the words "Provided that", the letter shall be inserted, (iii) for rule 125, the following rule shall be substituted, namely:- "125. Secretary to the Authority.- An officer not below the ra....
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....ry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules."; (vii) for rule 134, the following rule shall be substituted, namely:- "134. Decision to be taken by the majority.- (1) A minimum of three members of the Autho....