Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of JKGST Act

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..... OF JAMMU AND KASHMIR FINANCE DEPARTMENT CIVIL SECRETARIAT, Jammu/Srinagar Notification Srinagar, the 22nd of August, 2022 S.O. 401 - In exercise of the powers conferred by section 168A of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), on .....

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