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

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....ection 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:- "(1A) For the purposes of Chapter XVI o....

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....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 from the midnight of the date on which the vehicle was intercepted.&quot....