The Jammu and Kashmir General Sales Tax - Notifications
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Body Notification No. SRO 219 Dated 15th July, 2014

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 15.-

(a) In sab-rule (b) after entry 4, the following entries shall be added, namely:-

"5. Statement of contracts sanctioned and executed in Form ST-13E

6. Statement of premium collected from insurance policy holders in Form ST-13F

7. Statement of banking services and tax collected in Form ST-13G.

8. Statement of other service and tax collected in Form ST-13H".

b) After sub-rule (d), the following sub-rule shall be added, namely:-

"(e) Notwithstanding anything contained in this rule, any dealer or class of dealers as may be specified by the Commissioner by a notification, shall file the return electronically alongwith the proof of payment within the period prescribed in this rule".

2. In rule 71.-

(a) after sub-rule (c), the following sub-rule shall be inserted, namely:-

"(cc) Notwithstanding anything contained in this rule, the returns, as specified in sub-section(8) of section 16-C can be filed electronically through a computer network in Form ST-61 aiongwith proof of payment."

b) after sub-rule(d), the following sub rules shall be added, namely:-

"(dd) Notwithstanding anything contained in Rule 71, the person deducting the tax under Section 16-C may deposit the tax so deducted electronically in Form ST-59A,

(ddd) Where the payment of tax deducted at source or any other sum has been made electronically the authorized bank shall generate e-chailan in form ST-59A through a computer network. The authorized bank shall also forward a statement of such e-collections (called as e-payment scroll) daily in form ST-59B 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-59A. The date of payment for all accounting purposes shall be the date of generation of e-challan and the daily statement from the bank shall mention the date."

3) The Form ST-12 and ST-13 shall be substituted by Forms appended hereto,

4) Form ST-59 referred to in Rule 71(d) shall be substituted by the form appended hereto this notification.

5) Form ST-58A referred to in Rule 71(a) shall be substituted by the form appended hereto this notification.

By Order of the Government of fammu and Kashmir.

Sd/-

(B.B. Vyas), IAS

Principal Secretary to Government

Finance Department

FORM ST-13

Period From

Quarterly GST Return

(See rule 15 (b)

circle

Please fill in Capital letters where applicable and sign the declaration

Part A - Dealer Information

1. Dealer Name

2. Taxpayer Identification Number

Part B - Filing Status

1. Whether Original or Revised Return

If revised, original return acknowlegement number and date

Original

Revised

2.a Date (Day/Month/Year)

2b. acknowlegement number

4. Following attachments are being submitted with this return:

ST- 13A Statement of Local Purchase

ST- 13B Consumption Statement / Receipts Statement of Form A in case of Liquor Dealers as per SRO 195 ST-13C Quarterly Statement of Sales in case of Liquor Dealers

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

ST- 13E Statement of Contracts Sanctioned and Executed

ST- 13F Statement of Premiums in case of Insurance Services

ST- 13G Statement of Banking services

ST- 13H Statement of Taxable Services

Part C - Details of Turnover / Transfers

1	Gross Turnover of Sales
	A 1.1	Works Contract
	1.2	Other Services
	1.3	Liquor
	1.4	ATF
	1.5	Other Taxable Sales
	1.6	Turnover of goods chargeable to tax under J & K VAT Act, 2005 or J & K MST Act, 2005
	1.7	Total (1.1+1.2+1.3+1.4+1.5+1.6)
	2	Allowable deduction
	2.1	Discount allowed
	2.2	Sale price of goods liable to tax at a different stage relevant (statutory forms to be enclsoed)
	2.3	Sale price of goods sold in the course of inter-state Trade & Commerce
	2.4	Sale price of goods sold in the course of export of goods out of India
	2.5	Value of goods returned by the purchaser
	2.6	Amount of tax payable
	2.7	Amount of tax deducted by the Govt. Dept., etc. under section 16-C ( Certificate in Form ST-60 enclosed)
	2.8	Turnover of goods chargeable to tax underJ & K VAT Act, 2005 or J & K MST Act 2005
	2.9	Others (Please specify)
	2.10	Total allowable deduction (2.1+2.2+2.3+2.4+2.5+2.6+2.7+2.8)
	3	Taxable Turnover (1-7.-2.10)
	4	Purchase price of the goods referred to in se ct ion 4-B of the Act
	5	Taxable Turnover including purchases liable for purchase tax (3+4)
	6	Sales Tax Payable (As per Rule 19 of J & K GST Rules)

Part D - Rate-wise bifurcation of Sales Tax

Sr. No.	Tax Rate	amount of Taxable Turnover			Surcharge (5% of Tax)	Total amount payable	Amount of tax paid	Balance Payable (TDS Awaited)
		Type of Turnover	Taxable Turnover	Tax (TTO x Rate)	Surcharge (5% of Tax)	Total amount payable	Amount of tax paid	Balance Payable (TDS Awaited)
		(a)	(b)	(c)	(d)	(e-c+d)	(f)	(g=e-f)
1		Services
2		Liquor
3		Works Contract
4		ATF
5		Other Goods (Please Specify)
6	Total Amount Payable

Part E - Statement of Tax Paid

Sr. No.	Name of Treasury/Bank	TR NO/CIN	Date	Amount

Part F - Statement of Advance Tax Payment

Sr. No.	Name of Authority to whom tax paid	Receipt Number	Date	Amount

Part G - Statement of TDS

Sr. No.	DDO Registration Number	Name of Deductor	Form ST 60 Number	Form ST 60 Date	Form ST 60 Amount

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)

Name of Person	Place	Seal and Signature
Designation	Date	Seal and Signature

FORM ST-12

Period From

Annual GST Return

(See rule 15 (a) and 18(a))

circle

Please fill in Capital letters where applicable and sign the declaration

Part A - Dealer Information

1. Dealer Name

2. Taxpayer Identification Number

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

1	Gross Turnover of Sales
	A 1.1	Works Contract
	1.2	Other Services
	1.3	Liquor
	1.4	ATF
	1.5	Other Taxable Sales
	1.6	Turnover of goods chargeable to tax under J & K VAT Act, 2005 or J & K MST Act, 2005
	1.7	Total (1.1+1.2+1.3+1.4+1.5+1.6)
	2	Allowable deduction
	2.1	Discount allowed
	2.2	Sale price of goods liable to tax at a different stage (relevant Statutory forms to be enclosed)
	2.3	Sale price of goods sold in the course of inter-state Trade & Commerce
	2.4	Sale price of goods sold in the course of export of goods out of India
	2.5	Value of goods returned by the purchaser
	2.6	Amount of tax payable
	2.7	Amount of tax deducted by the Govt. Dept., etc. under section 16-C ( Certificate in Form ST-60 enclosed)
	2.8	Others (Please specify)
	2.9	Total allowable deduction (2.1+2.2+2.3+2.4+2.5+2.6+2.7+2.8)
	3	Taxable Turnover (1-7.2.9)
	4	Purchase price of the goods referred to in se ct ion 4-B of the Act
	5	Taxable Turnover including purchases liable for purchase tax (3+4)
	6	Sales Tax Payable (As per Rule 19 of J & K GST Rules)

Sr. No.	Tax Rate	amount of Taxable Turnover			Surcharge (5% of Tax)	Total amount payable	Amount of tax paid	Balance Payable (TDS Awaited)
		Type of Turnover	Taxable Turnover	Tax (TTO x Rate)	Surcharge (5% of Tax)	Total amount payable	Amount of tax paid	Balance Payable (TDS Awaited)
		(a)	(b)	(c)	(d)	(e-c+d)	(f)	(g=e-f)
1		Services
2		Liquor
3		Works Contract
4		ATF
5		Other Goods (Please Specify)
6	Total Amount Payable

Part E - Statement of Tax Paid

Sr. No.	Name of Treasury/Bank	TR NO/CIN	Date	Amount

Part F - Statement of Advance Tax Payment

Sr. No.	Name of Authority to whom tax paid	Receipt Number	Date	Amount

Part G- Statement of TDS

Sr. No.	DDO Registration Number	Name of Deductor	Form ST 60 Number	Form ST 60 Date	Form ST 60 Amount

Part H -Declaration

Name of Person	Place	Seal and Signature
Designation	Date	Seal and Signature

FORM ST-13E

Period From

Statement of Contracts Sanctioned & Executed

(See rule 15 (b) )

Part A - Dealer Information

1. Dealer Name

2. Taxpayer Identification Number

Part B : Contract–wise details of Contracts sanctioned & Executed

Serial No.

Tin

Name of the Dealer

Name of the Project

Allotment No

Allotment Date

Name of Executing/Tendering Agency

TDN of DDO

Value of Contract

Payments Received by the Dealer

TDS by DDO

Treasury Voucher No

Date

Signature of the Dealer

FORM ST-13F

Period From

Statement of Premiums in case of Insurance services

(See rule 15 (b) )

Part A - Dealer Information

1. Dealer Name

2. Taxpayer Identification Number

Part B : Consolidated statement of Premium

No of Previous Policies issued at the beginning of the Period	No of Policies issued during the Period	Total Premiums Collected on		Tax due	Tax Paid	TR No.	Date
	No of Policies issued during the Period	Old Policies	New Policies	Tax due	Tax Paid	TR No.	Date

Signature of the Dealer

FORM ST-13G

Period From

Statement of Banking services

(See rule 15 (b) )

Part A - Dealer Information

1. Dealer Name

2. Taxpayer Identification Number

Part B : Type wise statement of Banking Services

Serial No	Type of Taxable Banking Service	Gross Turnover Related to column (2)	Tax due	Tax Paid	TR No.	Date

Signature of the Dealer

FORM ST-13H

Period From

Statement of Taxable services

(See rule 15 (b) )

Part A - Dealer Information

1. Dealer Name

2. Taxpayer Identification Number

Part B : Type wise statement of Taxable Services

Serial No	Type of Taxable Service	Gross Turnover Related to column (2)	Tax due	Tax Paid	TR No.	Date

Signature of the Dealer

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.

9. TAX (Tax deduction Account Number) alloted by Income Tax Department, Govt. of Inida

Declaration

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

Station______________	Name and Designation of the applicant _______________
Date ______________	Office seal ______________________

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.

( To be retained in the Treasury )

(Ist foil)

FORM ST-59

[See rule 71 (d)]

CHALLAN FOR DEPOSIT OF TAX DEDUCTED BY GOVERNMENT DEPARTMENTS ETC. UNDER SECTION 16 (C) OF JAMMU AND KASHMIR GENERAL SALES TAX ACT, 1962, UNDER HEAD 040-SALES TAX.

Name and address of the Department etc.

TDN ...................................................................

Amount of tax

(in figures).............................

(in words).............................

Month of Deduction ...................................................

	Signature of the payer
Place .................
Date ...................
Official seal of Department/Office

FOR USE BY THE TREASURY

T.R. NO.......................................

Dated............................

Received Rs. (in figures) ...........................................................................................

(in words) .................................................................................................................

Cashier

Accountant

Treasury officers.

Stamp of Treasury.

(To be forwarded to the Additional Commissioner Taxes (Adm.) by the Treasury)

(2nd foil)

FORM ST-59

[See rule 71 (a)]

CHALLAN FOR DEPOSIT OF TAX DEDUCTED BY GOVERNMENT DEPARTMENTS ETC. UNDER SECTION 16 (C) OF JAMMU AND KASHMIR GENERAL SALES TAX ACT, 1962, UNDER HEAD 040-SALES TAX.

Name and address of the Department etc.

TDN ...................................................................

Amount of tax

(in figures).............................

(in words).............................

Month of Deduction ...................................................

	Signature of the payer
Place...........................................
Date.............................................
Official seal of Department/Office.

FOR USE BY THE TREASURY

T.R No. ...............................

Dated ....................................

Received Rs. (in figures) ........................................................................................................

(in words) ..................................................................................................................................

Cashier

Accountant

Treasury officers.

Stamp of Treasury.

(To be given to the payer who shall forward it to the Additional Commissioner Taxes (adm))

(3rd foil)

FORM ST-59

[See rule 71 (a)]

CHALLAN FOR DEPOSIT OF TAX DEDUCTED BY GOVERNMENT DEPARTMENTS ETC. UNDER SECTION 16 (C) OF JAMMU AND KASHMIR GENERAL SALES TAX ACT, 1962, UNDER HEAD 040-SALES TAX.

Name and address of the Department etc.

TDN ...................................................................

Amount of tax

(in figures).............................

(in words).............................

Month of Deduction ...................................................

	Signature of the payer
Place ....................
Date........................
Official seal of Department/Office.

FOR USE BY THE TREASURY

T.R. No...........

Dated...................

Received Rs. (in figures)...............................................

(in words)....................................................................

Cashier

Accountant

Treasury officers.

Stamp of Treasury.

(To be forwarded to the Additional Commissioner Taxes (Admn) by the Treasury)

(4th foil)

FORM ST-59

[See rule 71 (a)]

CHALLAN FOR DEPOSIT OF TAX DEDUCTED BY GOVERNMENT DEPARTMENT ETC. UNDER SECTION 16 (C) OF JAMMU AND KASHMIR GENERAL SALES TAX ACT, 1962. UNDER HEAD 040-SALES TAX.

Name and address of the Department etc.

Amount of tax

(in figures) .......................................................................

(in words) ........................................................................

	Signature of the payer
Place.................................
Date................................
Official seal of Department/Office.

FOR USE BY THE TREASURY

T.R. No. ...........................

Date......................................

Received Rs. (in figures) ................................................................

(in words) ........................................................................................

Cashier

Accountant

Treasury officers.

Stamp of Treasury.

FORM ST-59A

[See rule 71 (dd)]

E-CHALLAN FOR DEPOSIT OF TAX DEDUCTED BY GOVERNMENT DEPARTMENTS ETC. UNDER SECTION 16 (C) OF JAMMU AND KASHMIR GENERAL SALES TAX ACT, 1962, UNDER HEAD 040-SALES TAX.

Name and address of the Department etc.

TDN

Amount of tax (in figures)

Amount of tax (in words)

Month of Deduction

Grand Total in figures : Rs.

Grand Total in Words : Rs.

Challan Identification Number (CIN)

BSR code	Date	Challan No
................	................	................

Certified that all the particulars given above are correct

Online Payment through Internet Banking

Bank Name

Collecting Branch Name

FORM ST-59B

[See rule 71 (ddd)]

Statement of Payment Made Electronically

Payment Date: .............................

Scroll Date ..............................

S. No.	Name of Depositor	TDN	Date of Deposit	Major head	Sub-Major Head	Minor Head	Bank CIN	Amount in Rs.

Signature of Authorized Bank Officials

Designation and Seal