whereas, the Government was contemplating to make amendments in the rules 71 of the Jammu and Kashmir General Sales Tax Rules, 1962; and

Whereas, the proposed amendments was notifided vide SRO-421, dated 20.12.2012, for calling objections; and

Whereas, the above notification SRO was published in the Government Gazettee Vol 125, dated 20th December, 2012, and

Whereas, no objection to the proposed amendments 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 amendments in the Jammu and Kashmir General Sales Tax Rules, 1962, with effect from 01st April, 2013:

2. In rule 71.-

(i) clause (a) to (c) shall be substituted by the following, namely:-

"(a) The person, referred to in sub-section (1) of section 16-C, requiring the allotment of a Tax Deduction Number, shall make an application to the Assessing Authority in Form ST-58A and such authority, after satisfying itself that the application is in order, shall issue a certificate allotting the Tax Deduction Number in Form ST-58B.

(b) A Register of persons, to whom Tax- Deduction Numbers are allotted, shall be maintained by the Assessing Authority in Form ST-58C.

(c) The returns, specified in sub-section (8) of section 16-C, shall be in Form ST-61 and shall be furnished for quarter of the year."

(ii) the existing clause (d) shall be relettered as clause (f) and the following shall be inserted as clauses (d) and (e) after clause (c); namely.

"(d) The person deducting the tax under section 16-C shall deposit the tax in the treasury against a challan in Form ST-59.

(e) Certificate for deduction of tax under section 16-C shall be issued in Form ST-60".

2. Form ST-61 shall be substituted by the Form appended hereto.

3. After Form ST-58, Forms ST-58A, ST-58-B and ST58-C shall be added as appended hereto.

By order of the Government of Jammu and Kashmir.

Sd/-

(B.B. Vyas), IAS

Principal Secretary to Government

Finance Department

FORM ST-58A

[See Rule 71(a)]

Application for allotment of Tax Deduction Number

To,

The Assessing Authority,

____________________________,

Jammu/Srinagar.

1. I, _________________________________________ s/o d/o w/o _______________________________

on behalf of the ________________________________________________________________ [Government Department (Central or State)/Local Authority/ Corporation/ Government Company/Cooperative Society/Board] hereby apply for the allotment of Tax Deduction Number (TDN) under Section 16-C of the Jammu and Kashmir General Sales Tax Act, 1962.

2. Name and address:

a) Head Office.

b) Branch office.

3. Status and designation of the person who makes this application.

4. Whether the person who makes the application is Drawing & Disbursing Officer, if not, name the DDO

5. Nature of taxes deducted:

a. Works contract

b. Any other service

6. Year adopted for maintenance of accounts

7. Language and script in which accounts are maintained.

8. Name(s) and addresses (s) of banker(s) in the State & account numbers.

Declaration

I, hereby declare that the particulars given above are correct and true to the best of my knowledge and belief.

Notes:-

i. The application should be signed by a person authorized to sign it under rule 73 of the J&K GST Act, 1962;

ii. Receipt of for having paid fee of Rs. _____________________ in the treasury shall also be attached with the application.

FORM ST-58B

[See Rule 71(a)]

CERTIFICATE OF REGISTRATION FOR ALLOTMENT OF TAX DEDUCTION NUMBER

Commercial Taxes

Circle 

Jammu/Srinagar.

TDN 

This is to certify that  (Designation of the person responsible for deducting tax) .. whose place of business is/are situated at 

1. Head Office

2. Branch office

has been registered under section 16-C of the J&K General Sales Tax Act, 1962 and allotted Tax Deduction Number  With effect from .

This certificate is valid till it is cancelled.

Signature...

Assessing authority

. Circle

Jammu/Srinagar

Seal of the

Assessing Authority.

Dated:

Notes:-

i. The person responsible for deducting tax is liable to furnish quarterly return in form ST 61 within 3 days from the expiry of each quarter. A revised return shall be filled at any time before the period prescribed for furnishing of the next return.

ii. If any person without any reasonable cause fails to submit copy of the work contract to the prescribed authority of the area concerned as required under sub-section 5 of Section 16-C of the J&K GST Act, 1962, he shall be liable to pay by way of penalty an amount of Rs. 5000/- per contract under sub-section 15 of Section 16-C.

iii. The person responsible for deducting tax shall deposit the tax deducted in the treasury within 15 days of the deduction in the prescribed manner.

iv. In case of works contract, the agencies responsible for deducting taxd shall furnish copy of the works contract executed with the contractor to the prescribed authority.

v. The person who deducts tax shall issue a certificate in the prescribed form in duplicate to the dealer who shall attach one copy of the same to his quarterly or annual return, as the case may be, or in case the certificate is not received before filling such return shall furnish it within such time as may be allowed by the Assessing authority.

vi. If the person responsible for deducting tax without reasonable cause fails to file the returns or files it late, he shall be liable to a penalty of Rs. 1000/- per month per return subject to maximum of Rs. 5000/- per return under sub-Section 9 of Section 16-C.

vii. IF any person without reasonable cause fails to deduct tax, he shall pay by way of penalty a sum equivalent to double the amount of tx that was deductible under sub-section 12 of Section 16-C.

FORM ST-58C

[See Rule 71(b)]

REGISTER OF PERSONS TO WHOM TAX DEDUCTION NUMBER IS ALLOTED

Part-A- Particulars of the Person responsible for deduction of tax

1. Name and address of the Government Department (Central or State) Local Authority/Corporation/Government Company/Cooperative Society/ Board

2. Name of the person responsible

3. Designation

4. TDN

Part- B - Particulars of deduction

Part C- Declaration

I, solemnly declare that the information given above is true to the best of my knowledge and belief

*Person who is responsible for deduction tax