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Amendment in Notification No. 11/2017-Tax (Rate), dated the 08th July, 2017

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....n (1), sub-section (3) and sub-section (4) of section 9. sub-section (1) of section 11 , sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following ....

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....nancial Year", the words, figures and letters "on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" shall be substituted; (b)after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shal....

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....te for exercising the above option for any financial year is the 15th March of the preceding financial year", the words, figures and letters "The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" shall be substituted; (C) after Annexure V, the following Annexure shall be ins....

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.... once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorized representative: Name Authorized Signatory : Full Address of GTA: (Dated Acknowledgment of jurisdictional GST Authority) Note: The above....