In exercise of the powers, conferred by section 85 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that in the Jammu and Kashmir Value Added Tax Rules. 2005, in rule 28, in sub-rule (3), after the first proviso, the following proviso shall be added, namely

"Provided further that in respect of the accounting year 2013-14, the period of filing of annual return shall be 365 days from the end of the accounting year."

By Order of the Government of Jammu and Kashmir.

Sd/-

(B. B. Vyas) IAS,

Principal Secretary to Government

Finance Department