In exercise of the powers conferred by sub rule (e) of Rule 15 of the Jammu and Kashmir General Sales Tax Rules, 1962, I hereby direct that the returns alongwith payment under J&K General Sales Tax Act, 1962 from 1st quarter 2016-17 and onwards shall be filed electronically by the registered dealers having a gross annual turnover of Rs. 20.00 lacs and above.

(Hilal Ahmed) IAS

Commissioner Commercial Taxes, J&K