The Finance Department directed (removal of difficulties) order to remove the problems faced by the businessmen while filing the GST returns on the J&K Tax orders and provide the annual returns digitally.
The orders read “Whereas, in terms of sub-section (1) of section 44 of the Jammu and Kashmir Goods and Service Tax Act, 2017(Act No. V of 2017 every registered person, other than an input service distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before December 31 following the end of such financial year”.
“Whereas, for the purpose of furnishing of the annual return electronically for every financial year, the electronic system to be developed is at an advanced stage and is likely to be made operational by January 31, 2019 as a result whereof, the said annual return for the period from July 1, 2017, to March 31, 2018, could not be furnished by the registered persons, resulting in certain difficulties in given effect to the above-stated provision” says the order signed by the finance secretary.
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The order says “Now, therefore, I exercise the powers conferred by section 172 of the Jammu and Kashmir Goods and Service Tax Act, 2017, the State Government, on recommendations of the Council, hereby makes the following order to remove the difficulties that have arisen.”
The order passed will be called as the Jammu and Kashmir Goods and Services Tax (Removal of Difficulties) order, 2019.
“For section 44 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the following explanation shall be conjointly read with the said provision in order to remove any difficulty. For the purposes of this section, it is hereby declared that the annual return for the period from 1st July 2017 to 31st of March, 2018 shall be furnished on or before the 31st March 2019,” as per stated in the orders.
