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THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification S.O. 72 Dated 28th February, 2020

in partial modification to notification SRO 63 of 2018 dated 05.02.2018 read with SR0 122 of 2018 dated 5th March, 2018, SRO 169 of 2018 dated 12th April 2018 and SRO 260 of 2018 dated 5th June, 2018 regarding Budgetary support to the manufacturing units in the shape of reimbursement of State Taxes paid under the scheme Jammu and Kashmir reimbursement of taxes for promotion of small/medium/large scale Industries in the State of Jammu and Kashmir, the Government hereby adds the following after the 2nd proviso to clause 5.1; namely;

"Notwithstanding anything to the contrary contained in this notification but subject to the provisions of clause 5.1, the industrial units which have failed to file their claims on due date can also avail the benefit of the scheme provided they had filed all the due returns up to the month of June, 2019 by 20th July, 2019. The industrial units shall file their claims up to the period 20th June, 2019, by or before 15th March, 2020 to avail the benefit.

By order of the Government of Jammu and Kashmir.

Sd/-

(Dr. Arun Kumar Mehta), IAS

Financial Commissioner,

Finance Department.