TMI BlogAmendment in Jammu and Kashmir Goods and Services Tax Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers. The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. (6) Period for passing the examination and number of attempts allowed. (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Disqualification of person using unfair means or practice. If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination. (11) Declaration of result. NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union Territories, if any. The resul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 accordingly. . 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference No. Tax Period, if applicable Ledger used for dischargingliability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously. 6. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely: 10. Details of IGST Demand Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Order date (original) 11. Latest order no. 12. Latest order date 13. Date of service of the order (optional) 14. Name of the officer who has passed the order (Optional) 15. Designation of the officer who has passed the order 16. Whether demand is stayed __Yes __No 17. Date of stay order 18. Period of stay From to - Part B Demand details 19. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act Signature Name Designation Jurisdiction To _______________ (GSTIN/ID) --------------------------Name _______________ (Address) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Old Registration No. Auto, editable 8. Jurisdiction under earlier law Auto, editable 9. Act under which demand has been created Auto, editable 10. Tax period for which demand has been created Auto, editable 11. Order No. (original) Auto, editable 12. Order date (original) Auto, editable 13. Latest order no. Auto, editable 14. Latest order date Auto, editable 15. Date of service of the order Auto, editab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others Total 1 2 3 4 5 6 7 8 1. Quashing of demand (Complete closure of demand) 2. Amount of reduction, if any 3. Total reduction (1+2) 24. (22-23) Balance amount of demand required to be recovered under the Act Auto-populated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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