NOTIFICATION No. SRO 281 Dated 31st May, 2013
Whereas, the Government was contemplating to make amendment in the Rule 29 of the Jammu and Kashmir General Sales Tax Rules, 1962; and
Whereas, the proposed amendment was notified vide SRO 208, dated 16-04-2013, for calling objections ;and
Whereas, the above notification SRO was published in the Government Gazette Vol.126 dated 16th April, 2013; and
Whereas, no objections to the proposed amendment was received by the Finance Department within the stipulated period of time.
Now, therefore, in exercise of powers, conferred by section 26 of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby makes the following amendment in the Jammu and Kashmir General Sales Tax Rules, 1962 w.e.f 1st June 2013:-
After Rule 29, the following shall be added as rule 29-A.-
"29-A. Electronic Payment:-
(1) Notwithstanding anything contained in clauses (b), (c) and (d) of rule 29, tax or any other sum payable under the Act may also be paid electronically.
(2) Where the payment of tax, demand or other sum has been made electronically the authorized bank shall generate e-challan in Form ST-16A through a computer network. The authorized bank shall also forward a statement of such e-challans (called as e-peyment scroll) daily in Form ST-16B to the authorities as may be notified by the Commissioner. The date of payment for the purpose of these rules
shall be the date of deposit generated on the e-challan in Form ST-16A. The date of payment for all accounting purposes shall be the date of generation of e-payment challan and the daily statement from bank shall mention this date".
By order of the Government of Jammu and Kashmir.
Sd-
(B. B. Vyas ), IAS.
Principal Secretary to Government
Finance Department