In exercise of the powers conferred by section 85 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that the existing rule 60 of the Jammu and Kashmir Value Added Tax Rules, 2005 shall be renumbered as sub-rule (1) and thereafter the following sub-rule shall be inserted:-

"(2) The person referred to in sub-rule (1) shall also furnish statement of payments made to suppliers/contractors for supply of taxable goods in Form VAT-45(A) to the Additional Commissioner, Commercial Taxes (Adm.), Jammu/Kashmir on quarterly basis, within 30 days of the expiry of the quarter."

By order of the Government of Jammu and Kashmir.