Jammu and Kashmir Goods and Services Tax (Second Amendment) Rules, 2025.

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....ection 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jammu and Kashmir Goods and Services Tax (Second Amendment) Rules, 2025.     (2) They....

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.... partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.". b. in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely :- "Provided further that where the notice or statement or order mentioned in sub-section (1) of section 128A of the Act includes demand of tax, part....