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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017

s conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the State Government on the recommendations of the Council hereby makes the amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely :- 1. after rule 83, the following rule shall be inserted as 83A, namely :- 83A. Examination of Goods and Services Tax Practitioners.-(1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as NACIN ) shall conduct the examination. (3) Frequency of examination.-The examination shall be 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 specifie .....

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admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under :- (a) obtaining support for his candidature by any means ; (b) impersonating ; (c) submitting fabricated documents ; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination ; (e) found in possession of any paper, book, note or any other material, 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) Disquali .....

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17 ; 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 proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order unloaded under subrule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary there of shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Regist er in FORM GST PMT-01 sha ll be updated accordin .....

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ted Tax/ CESS/ amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)] Note - 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in th .....

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ST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A. 3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax. 4. Latest order number means the last order passed by the relevant authority for the particular demand. 5. Copy 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 <&l .....

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