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State Government amend the Jammu and Kashmir Goods and Services Tax Rules, 2017

GST - States - SRO. 338 - Dated:- 17-8-2017 - Government of Jammu and Kashmir Finance Department Notification Srinagar, the 17th of August, 2017 SRO 338:- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V. of 2017), the Government on the recommendation of council hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 3, in sub-rule (4), for the words "sixty .....

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coming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner."; (iv) .....

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substituted; namely:- "103. The Government shall appoint officers not below the rank of Deputy Commissioner as member of the Authority for Advance Ruling."; (vii) In rule 118, with effect from the 8th of July, 2017, for the words and sign "Clause(c ) wherever appearing, the words and sign "Clause(b )" shall be substituted; (viii) in "FORM GST REG.01" under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, t .....

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use (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body - Embassy - Other Person - 2. Country 2A. Ministry of External Affairs, Government of India‟ Recommendation (if applicable) Le .....

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elephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No./Flat No. Floor No. Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka Stat .....

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uding the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 11.Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: (Signature) Name of Authorized Person: Or Place: Date: (Signature) Name of Pro .....

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