Vidhi Codex

The Jammu and Kashmir Goods and Services Tax Act, 2017

The Jammu and Kashmir Goods and Services Tax Act, 2017

Tax2017186 sections20 chapters

This law establishes a comprehensive tax system known as the Goods and Services Tax for the Union Territory of Jammu and Kashmir. It replaces previous indirect taxes with a single, unified levy on the supply of goods and services, aiming to create a common national market. The Act applies to all businesses and individuals registered under the tax regime, mandating them to pay tax on their sales and file regular returns. By streamlining tax collection and reducing cascading effects, it simplifies compliance for traders and ensures a transparent revenue mechanism for the government.

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Chapter II Chapter II →

  1. 3Officers under this Act
  2. 4Appointment of officers
  3. 5Powers of officers
  4. 6Authorization of officers of central tax as proper officer in certain circumstances

Chapter III Chapter III →

  1. 7Scope of supply
  2. 8Tax liability on composite and mixed supplies
  3. 9Levy and Collection
  4. 10Composition levy
  5. 11Power to grant exemption from tax

Chapter IV Chapter IV →

  1. 12Time of supply of goods
  2. 13Time of supply of services
  3. 14Change in rate of tax in respect of supply of goods or services
  4. 15Value of taxable supply

Chapter V Chapter V →

  1. 16Eligibility and conditions for taking input tax credit
  2. 17Apportionment of credit and blocked credits
  3. 18Availability of credit in special circumstances
  4. 19Taking input tax credit in respect of inputs and capital goods sent for job work
  5. 20Manner of distribution of credit by Input Service Distributor
  6. 21Manner of recovery of credit distributed in excess

Chapter VI Chapter VI →

  1. 22Persons liable for registration
  2. 23Persons not liable for registration
  3. 24Compulsory registration in certain cases
  4. 25Procedure for registration
  5. 26Deemed registration
  6. 27Special provisions relating to casual taxable person and non-resident taxable person
  7. 28Amendment of registration
  8. 29Cancellation or suspension of registration
  9. 30Revocation of cancellation of registration

Chapter VII Chapter VII →

  1. 31Tax invoice
  2. 31AFacility of digital payment to recipient
  3. 32Prohibition on unauthorized collection of tax
  4. 33Amount of tax to be indicated in tax invoice and other documents
  5. 34Credit and debit notes

Chapter VIII Chapter VIII →

  1. 35Accounts and other records
  2. 36Period of retention of accounts

Chapter IX Chapter IX →

  1. 37Furnishing details of outward supplies
  2. 38Furnishing details of inward supplies
  3. 39Furnishing of returns
  4. 40First Return
  5. 41Claim of input tax credit and provisional acceptance thereof
  6. 42Matching, reversal and reclaim of input tax credit
  7. 43Matching, reversal and reclaim of reduction in output tax liability
  8. 43AProcedure for furnishing return and availing input tax credit
  9. 44Annual return
  10. 45Final return
  11. 46Notice to return defaulters
  12. 47Levy of late fee
  13. 48Goods and services tax practitioners

Chapter X Chapter X →

  1. 49Payment of tax, interest, penalty and other amounts.
  2. 49AUtilization of input tax credit subject to certain conditions
  3. 49BOrder of utilization of input tax credit
  4. 50Interest on delayed payment of tax
  5. 51Tax deduction at source
  6. 52Collection of tax at source
  7. 53Transfer of input tax credit
  8. 53ATransfer of certain amounts

Chapter XI Chapter XI →

  1. 54Refund of tax
  2. 55Refund in certain cases
  3. 56Interest on delayed refunds
  4. 57Consumer Welfare Fund
  5. 58Utilization of Fund

Chapter XII Chapter XII →

  1. 59Self-assessment
  2. 60Provisional assessment
  3. 61Scrutiny of returns
  4. 62Assessment of non-filers of returns
  5. 63Assessment of unregistered persons
  6. 64Summary assessment in certain special cases

Chapter XIII Chapter XIII →

  1. 65Audit by tax authorities
  2. 66Special audit

Chapter XIV Chapter XIV →

  1. 67Power of inspection, search and seizure.
  2. 68Inspection of goods in movement.
  3. 69Power to arrest.
  4. 70Power to summon persons to give evidence and produce documents.
  5. 71Access to business premises.
  6. 72Officers to assist proper officers.

Chapter XV Chapter XV →

  1. 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts
  2. 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts
  3. 75General provisions relating to determination of tax
  4. 76Tax collected but not paid to Government
  5. 77Tax wrongfully collected and paid to the Central Government or State Government
  6. 78Initiation of recovery proceedings
  7. 79Recovery of tax
  8. 80Payment of tax and other amount in installments.
  9. 81Transfer of property to be void in certain cases.
  10. 82Tax to be first charge on property.
  11. 83Provisional attachment to protect revenue in certain cases.
  12. 84Continuation and validation of certain recovery proceedings.

Chapter XVI Chapter XVI →

  1. 85Liability in case of transfer of business.
  2. 86Liability of agent and principal.
  3. 87Liability in case of amalgamation or merger of companies.
  4. 88Liability in case of company in liquidation.
  5. 89Liability of directors of private company
  6. 90Liability of partners of firm to pay tax
  7. 91Liability of guardians, trustees etc.
  8. 92Liability of Court of Wards, etc.
  9. 93Special provision regarding liability to pay tax, interest or penalty in certain cases
  10. 94Liability in other cases

Chapter XVII Chapter XVII →

  1. 95Definitions
  2. 96Constitution of Authority for Advance Ruling
  3. 97Application for advance ruling
  4. 98Procedure on receipt of application
  5. 99Constitution of Appellate Authority for Advance Ruling
  6. 100Appeal to the Appellate Authority
  7. 101Orders of Appellate Authority
  8. 101AConstitution of National Appellate Authority for Advance Ruling
  9. 102Rectification of advance ruling
  10. 103Applicability of advance ruling
  11. 104Advance ruling to be void in certain circumstances

Chapter XVIII Chapter XVIII →

  1. 107Appeals to Appellate Authority
  2. 108Powers of Revisional Authority
  3. 109Appellate Tribunal and Benches thereof
  4. 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
  5. 111Procedure before Appellate Tribunal
  6. 112Appeals to Appellate Tribunal
  7. 113Orders of Appellate Tribunal
  8. 114Financial and administrative powers of State President
  9. 115Interest on refund of amount paid for admission of appeal
  10. 116Appearance by authorised representative
  11. 117Appeal to High Court
  12. 118Appeal to Supreme Court
  13. 119Sums due to be paid notwithstanding appeal etc.
  14. 120Appeal not to be filed in certain cases
  15. 121Non Appealable decisions and orders

Chapter XIX Chapter XIX →

  1. 122Penalty for certain offences
  2. 123Penalty for failure to furnish information return
  3. 124Fine for failure to furnish statistics
  4. 125General penalty
  5. 126General disciplines related to penalty
  6. 127Power to impose penalty in certain cases
  7. 128Power to waive penalty or fee or both
  8. 129Detention, seizure and release of goods and conveyances in transit
  9. 130Confiscation of goods or conveyances and levy of penalty
  10. 131Confiscation or penalty not to interfere with other punishments
  11. 132Punishment for certain offences
  12. 133Liability of officers and certain other persons
  13. 134Cognizance of offences
  14. 135Presumption of culpable mental state
  15. 136Relevancy of statements under certain circumstances
  16. 137Offences by Companies
  17. 138Compounding of offences

Chapter XX Chapter XX →

  1. 139Migration of existing taxpayers
  2. 140Transitional arrangements for input tax credit
  3. 141Transitional provisions relating to job work
  4. 142Miscellaneous transitional provisions

Chapter XXI Chapter XXI →

  1. 143Job work procedure
  2. 144Presumption as to documents in certain cases
  3. 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  4. 146Common Portal
  5. 147Deemed Exports
  6. 148Special procedure for certain processes
  7. 149Goods and services tax compliance rating
  8. 150Obligation to furnish information return
  9. 151Power to collect statistics
  10. 152Bar on disclosure of information
  11. 153Taking assistance from an expert
  12. 154Power to take samples
  13. 155Burden of Proof
  14. 156Persons deemed to be public servants
  15. 157Protection of action taken under this Act
  16. 158Disclosure of information by a public servant
  17. 159Publication of information in respect of persons in certain cases
  18. 160Assessment proceedings, etc. not to be invalid on certain grounds.
  19. 161Rectification of errors apparent on the face of record.
  20. 162Bar on jurisdiction of civil courts.
  21. 163Levy of fee.
  22. 164Power of Government to make rules.
  23. 165Power to make regulations.
  24. 166Laying of rules, regulations and notifications.
  25. 167Delegation of powers.
  26. 168Power to issue instructions or directions.
  27. 168APower of Government to extend time limit in special circumstances.
  28. 169Service of notice in certain circumstances.
  29. 170Rounding off of tax etc.
  30. 171Anti-profiteering Measure.
  31. 172Removal of difficulties.
  32. 173Amendment of certain Acts.
  33. 174Repeal and saving.
  34. 174ARetrospective exemption from or levy or collection of State tax in certain cases
  35. 174BRetrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Jammu and Kashmir Goods and Services Tax Act

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