In exercise of the powers conferred by sub rule (9) of Rule 28 of the Jammu and Kashmir Value Added Tax Rules, 2005, I hereby direct that the returns alongwith payment under J&K Value Added Tax Act, 2005 from 1st quarter 2016-17 and onwards shall be filed electronically by the registered dealers having a gross annual turnover of Rs. 20.00 lacs and above.

(Hilal Ahmed) IAS

Commissioner Commercial Taxes, J&K