The Government of Jammu and Kashmir on July 24, 2023, notified the Jammu and Kashmir Goods and Services Tax (Amendment) Rules, 2023 further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017.
The following has been amended namely: -
•In rule 8 for sub-rule (4A), the following sub-rule shall be substituted, namely:- (4A) Which talks about an applicant, other than a person notified under sub-section (6D) of section 25, opting for authentication of the Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
They shall be deemed to have come into force from December 26, 2022.
The detailed amendments are given in the document attached below.
[Notification No. S.0 381]
