Modification Notification SRO No. 431 of 2018 dated 25-09-2018 - SO-278. - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT Notification Srinagar, the 2nd September, 2020. SO-278. In partial modification to SRO Notification SRO No. 431 of 2018 dated 25-09-2018 regarding budgetary support to the manufacturing units in the shape of reimbursement of Integrated Goods and Service Tax (IGST) under the scheme Jammu and Kashmir reimbursement of Integrated Goods and Service Tax for promotion of small/medium/large scale Industries in the State of Jammu and Kashmir, the Government hereby makes following amendments, namely :- (i) in clause 3.2 after first proviso, following proviso shall be added, namely :- Provided further that the claims of reimbursement shall be entertained up to 31st of December, 2020 on the basis of the scanned copies of e-Way bills duly stamped and verified by the consignee and subsequently attested by the claimant with a post dated cheque which shall be liable for encashment in case of fraudulent claims. (ii) in clause 5.1 following proviso shall be added, namely :- Provided further that for the period from 1st January, 2020 to 31st March, 2020, the eligible unit shall file an application by or before 15th October, 2020 and for the period from 1st April, 2020 to 30th June, 2020, the eligible unit shall file an application on prescribed format notified by Commissioner, State Taxes Department on or before 15 th November, 2020. (iii) in clause 6.2 following proviso shall be added, namely :- Provided if any claim is made on the basis of the tampered/ morphed/fake/forged scanned copies of e-Way bills the incentive for the whole financial year shall be forfeited. By order of the Government of Jammu and Kashmir. (Sd.) DR. ARUN KUMAR MEHTA, IAS, Financial Commissioner, Finance Department.