Amendment In Rules 58, 138C & 142 and insertion of form GST ENR-02 in Jammu and Kashmir Goods and Services Tax Rules, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council hereby make the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i)   in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted fr....