In exercise of the powers conferred by section 1A of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017) read with S.O 3466(E) dated 5th of October,2020 issued by Ministry of Home Affairs, Department of Jammu and Kashmir and Ladakh Affairs, the Government of Jammu and Kashmir hereby appoints the 31st day of March, 2020, as the date on which the provisions of section168A of the said Act shall be deemed to have come into force.

Sd/-

(Dr.Arun Kumar Mehta), IAS

Financial Commissioner,

Finance Department.