In exercise of the powers conferred by Section 85 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that in the Jammu and Kashmir Value Added Tax Rules, 2005 after sub-rule (2) of rule 28 a proviso shall be inserted as under:-

"Provided that where due to extraordinary circumstances, the dealers are prevented from filing their returns on due date, the Government may extend the date of filing of returns by a period which shall not exceed two months".

By order of the Government of Jammu and Kashmir.