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 Jammu and Kashmir Government on the recommendation of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-

(i) in rule 24, in sub-rule (4), for the figures, letters and word, "30th September", the figures, letters and word "31st October" shall be substituted;

(ii) in rule 118, for the words "a period of ninety days of the appointed day", the words and figures "the period specified in rule 117 or such further period as extended by the Commissioner" shall be substituted;

(iii) in rule 119, for the words "ninety days of the appointed day", the words and figures "the period specified in rule 117 or such further period as extended by the Commissioner" shall be substituted;

(iv) in rule 120, for the words "ninety days of the appointed day", the words and figures "the period specified in rule 117 or such further period as extended by the Commissioner" shall be substituted;

(v) in rule 120A, the marginal heading "Revision of declaration in FORM GST TRAN-1" shall be inserted;

(vi) in FORM GST REG-29,-

(a) for the heading, "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION", the heading, "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS" shall be substituted;

(b) under sub-heading PART-A, against item (i), for the word and letters "Provisional ID", the letters "GSTIN" shall be substituted.

(vii) In Rule 83(1) w.e.f. 8th of July, 2017 the following words and signs are deleted and substituted:

(a) The word and sign (a) before (i) is a citizen of India; is deleted.

(b) The word and sign (i) before the word "that" in para 2; is deleted and substituted by word and sign (a).

(c) The word and sign (ii) before the word "that" in para 3; is deleted and substituted by word and sign (b).

This notification shall deemed to have come into force w.e.f 29th September 2017.

By order of the Government of Jammu and Kashmir.

Sd /-

(Navin K. Choudhary), IAS

Principal Secretary to Government,

Finance Department.