In exercise of the powers conferred by section 26 of Jammu & Kashmir General Sales tax Act, 1962, the Government hereby direct that in the Jammu and Kashmir General Sales Tax Rules, 1962, the following amendments shall be made; namely:-

1. In rule 2.-

(i) After clause (dd) the following clauses shall be inserted:-

"(dd-1) "Digital signature" means authentication of any electronic record by a subscriber by means of an electronic method or procedure in accordance with the provisions of section 3 of the Information Technology Act, 2000;"

"(dd-2) "Digital signature certificate" means a digital signature certificate issued under sub-section (4) of section 35 of the Information Technology Act, 2000;"

"(dd-3) "Document" includes an electronic record as defined in clause (t) of sub-section (1) of Section 2 of the Information Technology Act, 2000;"

(ii) after clause (f) the following clauses shall be inserted:

"(ff) "Notice" means a notice issued under the Act or the rules, in the form prescribed under these rules: Provided that where such notice is issued electronically, bearing a serial number generated by the computer, the signature of the issuing authority shall not be required;"

"(fff) "Permanent Account Number (PAN)" means the Permanent Account Number (PAN) allotted under the Income Tax Act,1961;"

(iii) after clause (g) the following clauses shall be inserted:

"(gg) "Private Key" means the key of a key pair used to create a digital signature;"

"(ggg) "Public Key" means the key of a pair used to verify a digital signature and listed in the digital signature certificate;"

(iv) after clause (h) the following clause shall be inserted:

"(hh) "Receipt" means an acknowledgement of receiving the documents. Provided that where such receipt is issued electronically, bearing a serial number generated electronically, the signature of the person receiving the document shall not be required;"

(v) after clause (i) the following clause shall be inserted:

"(ii) "Verify" in relation to a digital signature, electronic record or public key, with its grammatical variations and cognate expressions means to determine whether-

(a) the initial electronic record was affixed with the digital signature by the use of private key corresponding to the public key of the subscriber;

(b) the initial electronic record is retained intact or has been altered since such electronic record was so affixed with the digital signature.

Explanation: - For the purpose of this clause "subscriber" means a person in whose name the digital signature is issued.

(vi) after clause (m), the following clause shall be inserted:-

"(mm) "Website" means the website as may be notified by the Commissioner."

2. In rule 7.-

(i) In clause (a) after the words and figures "Form ST-5" the following words shall be inserted.-

"and application by a dealer opting for composition scheme shall also file Form-05D".

" The documents which shall accompany the application for registration in Form ST-5 shall be as may be notified by the Commissioner from time to time".

(ii) In clause (d) after the words "being heard" the following shall be inserted"-

"/making of the deficiencies in the application."

(iii) after clause (d) the following shall be inserted as sub-clause(i):-

"(i) the acknowledgement of application for registration, notices affording the dealer an opportunity of being heard/making up the deficiencies in the application, fixation of security and order refusing registration shall be in the formats as may be prescribed by the Commissioner".

(iv) after clause (f) the following clauses shall be inserted;

"(g) If the registered dealer is a partnership firm or an association of persons, it shall submit further application, in form ST-5(A) to the registering authority.

(h) If a registered dealer has more than one place of business, he shall submit a further application in form ST-5(B) to the registering authority alongwith form ST-5, if the additional place of business exists at the time of submission of an application for registration and in other cases within one month from the opening of additional place of business.

(i) Declaration of Business Manager:

(1) Every dealer shall declare the name of his business manager in Form ST-5(c) at the time of filing of application for registration.

(2) Such declaration shall be signed in the case of a: -

a) Hindu undivided family, by the Karta.

b) Club by all members of its governing body.

c) An association by all members of its governing body.

d) Society, by all members of its governing body.

e) Firm by all its partners.

f) Company, by resolution passed by its Board of directors in this behalf.

g) In other cases, by the guardian or trustee or other person, carrying on business on behalf of another person and also by the person on whose behalf the business is carried on, if not under disability."

(v) Form ST-5 (c) shall be accompanied by two copies of recent passport size photographs and two specimen signatures duly certified by the person signing the declaration form.

(vi) In case of a change of business manager the dealer shall inform the Assessing Authority concerned within 15 days from the date of such change and shall file a fresh declaration.

(vii) All acts done by the business manager for purpose of the Act and rules shall be deemed to have been done by the dealer and the dealer shall be responsible for all such acts done by his business manager.

3. In rule (8-A).-

(i) After sub-rule (1) the following sub-rule (1A) shall be inserted; namely:

"(1A) the application shall be accompanied by proof of:

a. Upto date payment of tax

b. Status of returns

c. Bank certificate indicating account number and operational status of the account.

"Provided that if the dealer applies for renewal of the certificate of registration after due date, the Assessing Authority may renew the certificate of registration submit to payment of Rs.2000.00 as late fee in the Treasury".

(ii) after sub-rule (2) the following shall be inserted as sub-rule (3), namely-

"(3) The notices intimating the dealer regarding failure on his part to apply for renewal of registration and the notice rejecting the application for renewal of registration shall be in the formats as may be prescribed by the Commissioner".

4. Rule 12 shall be substituted by the following:-

"12. Amendment in Registration Certificate.-

If a dealer to whom a certificate of registration has been issued effects any of the following changes in his business, he shall within 30 days from the date of occurrence of such event send his application bearing court fee stamp of Rs. 10.00 together with the documentary proof of such change, to the Assessing Authority and his certificate may be amended, replaced or cancelled.

a) Adds a place of business, or

b) Transfers his business in whole or in part, or

c) Transfers his place of business by way of sale, lease, hire or any other manner, or

d) Disposes of his business or any part thereof, or

e) Makes any change in the ownership of business, or

f) Changes the name, style, constitution or nature of business, or

g) Enters into an association.

Provided that if a dealer is already registered under the Jammu and Kashmir Value Added Tax Act, 2005 he shall not be allowed to make amendments in the details which are common to the registration certificate granted under the Jammu and Kashmir Value Added Tax Act, 2005 and Jammu and Kashmir General Sales Tax Act, 1962".

5. In rule 13.-

i) In clause (b) after the words "assessment ceased" the following shall be inserted, namely-

"The format conveying order of cancellation to the dealer shall be as may be notified by the Commissioner". ii) In clause (c) between the words "liable to tax under the Act" and or has committed the following words shall be inserted, namely -

"or an incorporated body is closed down or otherwise it ceases to exist, or the proprietor of the proprietorship business dies without leaving any successor to carry on business or in case of a firm or association of persons it is dissolved or a person or a dealer is registered by mistake".

6. In rule 15.-

i) In clause (a) the words "copies of Manufacturing Account, Trading Account, Profit and Loss Account and Balance Sheet if any" shall be substituted by the following.-

1.) Balance Sheet in Form ST-12A.

2.) Manufacturing and Profit and Loss Account in Form ST-12 B (wherever applicable).

3.) Trading & Profit and Loss Account in Form ST-12 C.

ii) In clause (b) after the words "Form ST-13" the following shall be inserted:

1.) Statement of local purchases in Form ST-13 A.

2.) Statement of receipt of certificates specified in SRO Notification 195 of 1978 ("A" Forms) in case of Liquor dealers in Form-13B.

3.) Statement of Local Sales of Liquor in Form ST-13C.

4.) Consumption Statement of certificates specified in SRO Notification 195 of 1978 ("A" Forms) in case of Liquor dealers in Form-13D.

7. The forms ST-5, ST-6, ST-12, ST-13 and ST-16 shall be substituted by the forms appended hereto.

This notification shall come into force w.e.f. 1st April, 2012.

By Order of the Government of Jammu and Kashmir.

Sd/-

Commissioner/Secretary to Government

Finance Department

FORM ST-5

APPLICATION FOR REGISTRATION

As GST Dealer

[See rule 7 (a)]

Please fill in capital letters where applicable and sign the declaration

Part  A : Generic Information

Part - B : Business Information

Part - D : Specimen Signatures

Part - E : Declaration

Part  F : Official Use Only

Instruction to Registration Application Form ST  05

(These are meant for the guidance of the dealers/officers/officials of the Commercial Taxes Dept., Govt. of J&K and do not form a part of the Jammu and Kashmir General Sales Tax Rules)

Please complete all boxes using block capitals and in black ink

Boxes which are marked "CTD to complete" must be left blank.

Box 1. Name of Applicant: Please enter the name of the applicant; surname first , followed by given name, in specified boxes only.

Box 2. Fathers/Husband name: Please enter the name of your husband (if married) or father as appropriate.

Box 3. Trading Name: Please enter the name under which the business trades. If the business trades under your own name, surname first followed by given name.

Box 4. Date of Birth or Date of Incorporation: Please enter the date of birth or date of incorporation in case of company

Box 5. Sex: Please enter Male or Female

Box 6. PAN Details: Please enter PAN as issued by Income Tax Dept.

Box 7. Business Address: Please enter your address details in the format detailed on the front of the form beginning with the number of the property followed by street name, area or locality, village, town or city, district and postal index number. Additional places of business: If your business operates from more than one location within J&K please give the details of each place of business separately on Form VAT-01-(B) Each additional place of business must be separately listed.

Box 8. Tel. No. : Please enter your Business telephone number including full STD code.

Box 8. Mobile No: If you have a mobile telephone please enters the number here.

Box 8. Fax No.: If you have a fax number please enters the full number including STD code.

Box 8. E-mail: If you have an e-mail address and wish to be contacted by this method please enter the address here.

Box 9. Resident Status: Indicate here whether you are resident or non-resident dealer.

Box 10. Business status: Select the option that identifies the status of your business from the options below:

1) Proprietary

2) Unregistered Partnership

3) Registered Partnership

4) Private Limited

5) Public Limited

6) Public Sector undertaking

7) Government Company

8) Statutory body

9) Co-operative

10) Trust

11) HUF

12) Manager/agent of non-resident dealer

13) Other

If your business is a partnership please complete Form VAT-01(A) with partner details.

If others can sign on your behalf complete Form VAT 01( C)

Box 11: Residential Address: Please enter your address details in the format provided.

Box 12. Statutory Authority with whom registered: Please select the statutory authority (ies) with which you may be registered from the following selection below:

1) Registrar of Companies

2) Registrar of firms

3) Department of State Excise

4) Department of Industry and Commerce

5) Department of Health

6) Drug Controller

7) District Magistrate

8) Any Others (Please Specify)

Box 13. Whether registered in J&K VAT Act 2005/ MST ACT:

Enter TIN/Reg No. if registered in any other Act

Box 14. Nature of Goods and Services: Please select the type of goods or service which best describes your business:

1) Liquor

2) Works Contract

3) Other Goods

4) Services

If you are dealer, dealing in liquor then please specify you nature of business from the following:

1) Manufacturer

2) Wholesaler

3) Retailer

If you are works contractor then please specify your nature of transactions from following:

1) Importer

2) Non- importer

If you are dealing in goods then please specify the goods under which you are dealing and select from the following:

1) Resin

2) Lottery tickets

3) Natural Gas

4) Aviation turbine fuel

5) Others, then please specify

If you are dealing in services then please select type of service provided by you from following:

1) Telecom or Cellular phone agency

2) Beauty saloons

3) Services of advertisers

4) Banquet Hall Service

5) Services of cable TV Operators

6) lodging provided by hotels

7) service of private nursing home

8) courier agencies

9) catering services

10) Banking Service

11) Insurance Service

12) Commercial/professional training and coaching services provided by private educational institutions

13) Services provided in the shape of photofinishing including developing, printing and enlarging

14) Others, please specify

Box 15: Date of Commencement of Business: Please enter the date from which your business commenced.

Box 16: Date from which liable to be registered: Please enter the date from which you are liable to be registered.

Box 17. Turnover Details: Please enter the annual gross turnover and Annual taxable turnover of the business in INR.

Box 18. Enter Yes if your accounting records are computerized

Box 19. Enter Yes if you intend to import goods

Box 20. Enter Yes if you intend to export goods

Box 21. Enter Yes if you will make sales of tax free goods.

Box 22. Bank Details: Please enter the full name of your bank, and branch, used for business purposes

Box 23. Notes: if you are meeting with any of the following criteria then you shall attach annexure as give below:

1) If you are a partnership Firm then please fill Form ST 5A and attach with this application

2) If you have any additional place of business then provide details in Form ST 5B

3) If you are authorizing any person for sign on your behalf then please provide details in Form ST 5C

4) If you are opting for any composition scheme then please fill Form ST 5D

Box 24: Reference Dealer Details: Please enter details of reference dealer  TIN, Name and Style of Business

Box 25. Specimen Signature: Please enter your normal, three specimen signatures, in black ink.

FINALLY: Sign and date the form and attach all relevant additional forms as required above in relation to partner details, additional places of business details and authorized signatory details, where appropriate.

FORM ST-5(A)

(See rule 7 (g))

(To be attached with Form ST-5)

Information about Proprietor, each partner (in case of partnership) Director (in case of Private Company) separately and Karta of HUF.

8. Particulars of other business(s) in which the person has interest

Verification

The above details are true and correct to the best of my knowledge and belief and nothing has been concealed therein.

FORM ST-5(B)

(See rule 7 (h))

(To be attached with Form ST-5)

Details of additional places of business

VERIFICATION

The above details are true and correct to the best of my knowledge and belief and nothing has been concealed therein. I further declare that I shall inform the department whenever there is a change in the information provided in this form.

Instructions:

Declaration:

I/We declare that the person named above whose specimen signatures are appended in column 7 is authorized to act as a Business Manager for the above referred business for which application for registration is being filed under the Jammu and Kashmir General Sales Tax Act, 1962. His all actions in relation to this business will be binding on me/us. He is also authorized to receive notices and other documents under the Act. I/we also authorize the person/persons whose particulars are given in column 8, to receive notices and other documents under the Act and to act as my/our authorised signatory.

(Please write names of all signatories and attach another sheet, if space is inadequate)

Verification

The above details are true and correct to the best of my knowledge and belief and that nothing has been concealed therein. I/we further declare that I/we shall inform the Department whenever there is a change in the information provided in this form.

FORM ST-5D

APPLICATION FOR REGISTRATION

(for composition)

[See rule 5 (a)]

Please fill in capital letters where applicable and sign the declaration

Information About Composition of Tax in Case of Dealers Opting for Composition Scheme

(For New Dealers Applying for GST Registration / For Dealers Already Having TIN and Opting for Composition Scheme)

The above details are true and correct to the best of my knowledge and belief and nothing has been concealed therein. I further declare that I shall inform the department whenever there is a change in the information provided in this form.

This is to certify that the dealer known as ............................ whose place(s) of business is/are situated at ....................

(i) Head Office

(ii) Branch(es)

(iii) Godown(s)

has been registered as dealer under section 6 of the J&K General Sales Tax Act, 1962.

Note-

(1) This registration certificate shall be displayed by the dealer at the business premises or warehouse and it shall be produced for inspection on demand by any person exercising authority under the Act and these rule.

(2) Any change in the name of firm should be notified within 30 days and the registration certificate got amended accordingly.

Part A - Dealer Information

Part B  Filing Status

1. Following attachments are being submitted with this return:

ST-12A: Balance Sheet

ST-12B: Manufacturing and P & L Account

ST-12C: Trading and P & L Account

Part C  Details of Turnover / Transfers

Part D – Rate-wise bifurcation of Sales Tax

Part E – Statement of Tax Paid

Part F – Statement of Advance Tax Payment

Part G – Statement of TDS

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act, 1962. (This return should be signed by an authorized person)

Part A - Dealer Information

Part B - Balance Sheet

Part C - Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act (This return should be signed by an authorized person).

Form ST - 12B

Manufacturing and Profit and Loss Account

( See Rule 15 (a) )

Part A - Dealer Information

Part B -Manufacturing and Profit and Loss Account for the year ended on --/--/--

Part C - Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act. (This return should be signed by an authorized person).

Form ST - 12C

Trading and Profit and Loss Account

( See Rule 15(a) )

Part A - Dealer Information

Part B -Trading and Profit and Loss Account for the year ended on --/--/--

Part C - Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act. (This return should be signed by an authorized person).

Part A  Dealer Information

Part B  Filing Status

GST-ST13A: Statement of Purchase

Consumption statement/Receipt statement of Form a in case of Liquor dealers as per SRO 195

Quarterly Statement of Sales in case of Liquor dealers

Part C - Details of Turnover / Transfers

Part D - Rate-wise bifurcation of Sales Tax

Part E - Statement of Tax Paid

Part F - Statement of Advance Tax Payment

Part G - Statement of TDS

Part H - Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act, 1962. (This return should be signed by an authorized person)

Part A - Dealer Information

Part B  Filing Status

Part C- Statement of Purchase

Part D - Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act, 1962. (This return should be signed by an authorized person)

Section A - Dealer Information

Section B - Filing Status

Section C- Statement of Form 'A' Received from Purchaser of Liquor

Section D - Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act, 1962. (This return should be signed by an authorized person)

Part A - Dealer Information

Part B - Filing Status

Part C- Statement of Local sales of Liquor

Part D - Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act, 1962. (This return should be signed by an authorized person)

Section A - Dealer Information

Section B - Filing Status

Section C- Details of 'A' Forms Consumed

Section D - Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST Act, 1962. (This return should be signed by an authorized person)

FORM ST-16

(See rule 18 (b), 29(b), (c), (d) and 36(e))

challan for payment of money into treasury

Under Head 0040 Sales Tax

Part "A" To be retained in the treasury

................................................................................................................................................

For use by the Treasury

T.R. No………………………… Dated ……………

Received Rs. (in figures) ………………… (In words)…………………

FORM ST-16

(See rule 18 (b), 29(b), (c), (d) and 36(e))

challan for payment of money into treasury

Under Head 0040 Sales Tax

Part "B" To be forwarded to the Assessing Authority

................................................................................................................................................

For use by the Treasury

T.R. No………………………… Dated ……………

Received Rs. (in figures) ………………… (In words)…………………

FORM ST-16

(See rule 18 (b), 29(b), (c), (d) and 36(e))

challan for payment of money into treasury

Under Head 0040 Sales Tax

Part "C" To be attached by the dealer with the Return or Application

................................................................................................................................................

For use by the Treasury

T.R. No………………………… Dated ……………

Received Rs. (in figures) ………………… (In words)…………………

FORM ST-16

(See rule 18 (b), 29(b), (c), (d) and 36(e))

challan for payment of money into treasury

Under Head 0040 Sales Tax

Part "D" To be retained by the Dealer

................................................................................................................................................

For use by the Treasury

T.R. No………………………… Dated ……………

Received Rs. (in figures) ………………… (In words)…………………