State Government amend the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO. 338 Dated:- 17-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
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 days", the words "ninety days" shall be substituted;
(ii) in rule 17, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted;
(iii) in rule 40, with effect from the 8th of July,2017,
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ORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
(vi) for rule 103, with effect from the 8th of July,2017, the following rule shall be 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, the following Serial No., shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details”;
(ix) For “FORM GST REG-13”, the following Form shall be substituted, namely:-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Ide
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Email Address
Telephone number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone 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
State
PIN Code
8
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
9. Documents Uploaded
The authorized person who is in possession of the documentary evidence shall
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nique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
* PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(x) With effect from the 8th of July 2017 in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and sign "and 140 (6)", the figures, sign and word ", 140 (6) and 140 (7) shall be substituted;
(ii) in item (b), –
(a) after the word, figures and sign, "section 140 (5)", the words, figures and sign "and s
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