TaxTMI 
TaxTMI 
Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
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....e conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading english and regional newspapers. (4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers.-The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. (6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment : Provided that if a person is enrolled as a goods and services tax practitione....
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....terial, the use of which is not permitted in the examination center ; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written) ; (g) misbehaving in the examination center in any manner ; (h) tampering with the hardware and/or software deployed ; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice.-If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination. (11) Declaration of result.-NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union Territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post. (12) Handling representations.-A person not satisfied with his result may represent in writing, clearly specifying the reasons t....
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.... 100 No negative marking Syllabus : 1. The Central Goods and Services Tax Act, 2017 ; 2. The Integrated Goods and Services Tax Act, 2017 ; 3. All The State Goods and Services Tax Acts, 2017 ; 4. The Union Territory Goods and Services Tax Act, 2017 ; 5. The Goods and Services Tax (Compensation to States) Act, 2017 ; 6. The Central Goods and Services Tax Rules, 2017 ; 7. The Integrated Goods and Services Tax Rules, 2017 ; 8. All The State Goods and Services Tax Rules, 2017 ; 9. Notifications, Circulars and orders issued from time to time under the said Acts and Rules.". 2. In the said rules, after rule 142, the following rule shall be inserted, namely :- "142A. Procedure for recovery of dues under existing laws.-(1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or anyother dues which becomes recoverable consequent to ....
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....d, namely :- Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- GSTIN/Temporary Id - Date- Name (Legal) - Trade name, if any - Stay status - Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for dischargingliability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 &n....
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....p; 7. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely :- FORM GST DRC-07A [See rule 142A(1)] Summary of the order creating demand under existing laws Reference No. Date - Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name << Auto >> 3. Trade name, if any << Auto >> 4. Government Authority who passed the order creating the demand __ State /UT __ Centre 5. Old Registration No. 6. Jurisdiction under earlier law 7. Act under which demand has been created 8. Period for which demand has been created From - mm, yy To mm, yy 9. Order No. (original) 10. Order date (original) 11. Latest order no. 12. Latest order date 13. Date of service of the order (optional) 14. Name of the officer who has passed the order (Optional) 15. Designation of the officer who has passed the order 16. Whether demand is stayed __Yes &n....
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....y of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available. 8. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:- FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the order creating demand under existing laws Reference no. Date - Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name << Auto >> 3. Trade name, if any << Auto >> 4. Reference no. vide which demand uploaded in FORM GST DRC-07A 5. Date of FORM GST DRC-07A vide which demand uploaded 6. Government Authority who passed the order creating the demand __State UT __ Centre << Auto >> 7. Old Registration No. << Auto, editable >> 8. Jurisdiction under earlier law << Auto, editable >> 9. Act under which demand has been created << Auto, editable >> 10. Tax period for which demand has been created << Auto, editable >> 11. Order No. (original) << Auto, editable >> ....