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
Please fill in Capital letters where applicable and sign the declaration
Part A - Dealer Information
Part B - Filing Status
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
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)
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 G- Statement of TDS
Part H -Declaration
Part B : Contractwise details of Contracts sanctioned & Executed
Signature of the Dealer
Part B : Consolidated statement of Premium
Part B : Type wise statement of Banking Services
Part B : Type wise statement of Taxable Services
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.
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-59
[See rule 71 (d)]
Name and address of the Department etc.
TDN ...................................................................
Amount of tax
(in figures).............................
(in words).............................
Month of Deduction ...................................................
FOR USE BY THE TREASURY
Received Rs. (in figures) ...........................................................................................
(in words) .................................................................................................................
(To be forwarded to the Additional Commissioner Taxes (Adm.) by the Treasury)
(2nd foil)
[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.
Received Rs. (in figures) ........................................................................................................
(in words) ..................................................................................................................................
(To be given to the payer who shall forward it to the Additional Commissioner Taxes (adm))
(3rd foil)
Received Rs. (in figures)...............................................
(in words)....................................................................
(To be forwarded to the Additional Commissioner Taxes (Admn) by the Treasury)
(4th foil)
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.
(in figures) .......................................................................
(in words) ........................................................................
Received Rs. (in figures) ................................................................
(in words) ........................................................................................
FORM ST-59A
[See rule 71 (dd)]
Certified that all the particulars given above are correct
Bank Name
Collecting Branch Name
FORM ST-59B
[See rule 71 (ddd)]
Payment Date: .............................
Scroll Date ..............................
Signature of Authorized Bank Officials
Designation and Seal