Amendment In Rules 58, 138C & 142 and insertion of form GST ENR-02 in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 303 Dated:- 10-7-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
\nFINANCE DEPARTMENT
\nNOTIFICATION NO. SRO 303
\n(JAMMU & KASHMIR), DATED 10-7-2018
\n 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:-
\n(i) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, name<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , the following proviso shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendment In Rules 58, 138C & 142 and insertion of form GST ENR-02 in Jammu and Kashmir Goods and Services Tax Rules, 2017SRO 303 Dated:- 10-7-2018 Jammu and Kashmir SGSTGST – StatesJammu and Kashmir SGSTJammu & Kashmir SGSTGOVERNMENT OF JAMMU AND KASHMIR FINANCE DEPARTMENT NOTIFICATION NO. SRO 303 (JAMMU & KASHMIR), DATED 10-7-2018 In exercise … Continue reading “Amendment In Rules 58, 138C & 142 and insertion of form GST ENR-02 in Jammu and Kashmir Goods and Services Tax Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13323","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13323"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13323\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.
\n 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.";
\n(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;
\n(iv) after FORM GST ENR-01, the following FORM shall be inserted, name<\/p>\n
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