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 sub-rules (a) and (b) of rule 9 of the Jammu and Kashmir Value Added Tax Rules, 2005, for the words "three months", the words "Six Months" shall be substituted

This Notification Shall come into force w.e.f. 01-04-2010

By order of the Government of Jammu and Kashmir.

Sd/-

(Sudhanshu Pandey)IAS

Commissioner/Secretary to Government,

Finance Department