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, the following amendment shall be made; namely:-

1. In clause (m) of rule 12 after the words 'certificate of registration' the words 'and sign board' shall be added;

2. Sub rule (5) of rule 28 shall be substituted by the following;

(5) The tax depicted in the return shall be due on the last day of the month at the end of the relevant tax period and shall be paid within one month from the expiry of that period";

3. In rule 35 the following shall be added as proviso to the said rule:

"Provided that a dealer may be assessed on the basis of a single notice and by a single order of assessment involving more than one tax period covered by a return so long as all such tax period fall in one financial year."

By order of the Government of Jammu and Kashmir.