In exercise of the powers conferred by Section 85 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that after sub-rule (3) of rule 28 of the Jammu and Kashmir Value Added Tax Rules, 2005 the following proviso shall be added:-

"Provided that a dealer who under Section 60 of the Jammu and Kashmir Value Added Tax Act, 2005 has to get his accounts audited shall file annual return within 214 days from the end of the audited year".

This notification shall be deemed to have come into force w.e.f 09.06.2005

By order of the Government of Jammu and Kashmir