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THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017

Jammu and Kashmir

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the 1Union territory of Jammu and Kashmir and the matters connected therewith or incidental thereto.

Act number
5 of 2017
Department
Finance
Enacted
7 Jul 2017
In force from
7 Jul 2017

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

45 sections

  1. Section 1Short title and commencement.
  2. Section 1AProvisions to come into force with effect from the dates to be notified by Government of Union territory of Jammu and Kashmir.
  3. Section 2Definitions.
  4. Section 3Officers under this Act.
  5. Section 4Appointment of officers.
  6. Section 5Powers of officers
  7. Section 6Authorization of officers of central tax as proper officer in certain circumstances.
  8. Section 7Scope of supply.
  9. Section 8Tax liability on composite and mixed supplies.
  10. Section 9Levy and Collection.
  11. Section 10Composition Levy.
  12. Section 11Power to grant exemption from tax.
  13. Section 12Time of supply of goods.
  14. Section 13Time of supply of services.
  15. Section 14Change in rate of tax in respect of supply of goods or services.
  16. Section 15Value of taxable supply.
  17. Section 16Eligibility and conditions for taking input tax credit.
  18. Section 17Apportionment of credit and blocked credits.
  19. Section 18Availability of credit in special circumstances.
  20. Section 19Taking input tax credit in respect of inputs and capital goods sent for job work.
  21. Section 20Manner of distribution of credit by Input Service Distributor.
  22. Section 21Manner of recovery of credit distributed in excess.
  23. Section 22Persons liable for registration
  24. Section 23Persons not liable for registration.
  25. Section 24Compulsory registration in certain cases.
  26. Section 25Procedure for registration.
  27. Section 26Deemed registration.
  28. Section 27Special provisions relating to casual taxable person and non-resident taxable person.
  29. Section 28Amendment of registration.
  30. Section 29Cancellation or suspension of registration.
  31. Section 30Revocation of cancellation of registration.
  32. Section 31Tax invoice.
  33. Section 31AFacility of digital payment to recipient.
  34. Section 32Prohibition on unauthorized collection of tax.
  35. Section 33Amount of tax to be indicated in tax invoice and other documents.
  36. Section 34Credit and debit notes.
  37. Section 35Accounts and other records.
  38. Section 36Period of retention of accounts.
  39. Section 37Furnishing details of outward supplies.
  40. Section 38Furnishing details of inward supplies.
  41. Section 39Furnishing of returns.
  42. Section 40First Return.
  43. Section 41Claim of input tax credit and provisional acceptance thereof.
  44. Section 42Matching, reversal and reclaim of input tax credit.
  45. Section 43Matching, reversal and reclaim of reduction in output tax liability.