Union Territory administration has notified amended Jammu and Kashmir Goods and Services Tax (GST) Rules, 2017.
“In exercise of the powers conferred by Section 184 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the government, on the recommendations of the GST Council, made rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017,” read a notification issued by Finance Department.
As per notification, these amended rules will come into force on the date of publication of corresponding notification under Central Goods and Services Tax Rules, 2017 in the Central Gazette.
In amended rule 10A of J&K GST Rules, 2017, after the words “details of bank account”, the words “which is in name of the registered person and obtained on Permanent Account Number of the registered person” have been inserted.
Besides proviso – ‘Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor” has been inserted.
Following amendment in rule 10A of the said rules, rule 10B pertaining to “Aadhaar authentication for registered person” has been inserted.
“The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the table i.e., “for filing of refund application in Form RFD-01 under rule 89,” the rule provides.
As per amended rules, “if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the identification documents, namely her/his Aadhaar Enrolment ID slip; and Bank passbook with photograph; or Voter identity card issued by the Election Commission of India, or Passport; or Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988)”.
“Such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number,” the amended rules stipulate.
Amendments have also been made in rule 23, rule 59, rule 89 and rule 96 of J&K GST Rules 2017.
As per sub-rule 1A of amended rule 89, “Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD 01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.”
The said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.