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.