The Jammu and Kashmir Value Added Tax Act, 2005.
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Body Notification No. SRO 37 Dated 1st February, 2017

In exercise of the powers, conferred by section 79-A of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that in notification SRO 91 dated 16-03- 2006 read with notifications SRO 42 dated 28-02-2014, SRO 111 dated 01-04-2015 & SRO 211 dated 29.06.2016, the following amendment shall be made; namely:-

"In 2nd para, for the words and figures "upto 31st March, 2017, or till the state adopts the proposed Goods and Service Tax regime whichever is earlier", the words & figures "upto 31st March, 2018 or till the same is superseded by any other notification, whichever is earlier" shall be substituted.

The notification shall come into force w.e.f. 01-04-2017.

By the order of the Government of Jammu & Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Commissioner/Secretary to Government

Finance Department.