GST – States – SRO 303 – Dated:- 10-7-2018 – GOVERNMENT OF JAMMU AND KASHMIR FINANCE DEPARTMENT NOTIFICATION NO. SRO 303 (JAMMU & KASHMIR), DATED 10-7-2018 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 State Government, on the recommendations of the Council hereby make the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, may apply for a uniqu
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tend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted."; (iii) in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 129 or section 130" shall be inserted; (iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:- FORM GST ENR-02 [See Rule 58(1A)] Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN] 1. (a) Legal name (
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