Govt amends CST, entry tax on goods rules

Srinagar: Jammu and Kashmir government on Tuesday ordered to amend certain sections of Central Sales Tax (Jammu and Kashmir) Rules, Entry Tax on Goods Rules, Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Rules.
“In exercise of the powers conferred by sub-section (3) of section 13 of the Central Sales Tax Act, 1956, the government directs that in rule 6 of the Central Sales Tax (Jammu and Kashmir) Rules, 1958 a new sub rule (bb) shall be inserted after sub rule (b),” the order said.
“Notwithstanding anything contained in sub-rule (b) of rule 6, any dealer or class of dealers, as may be specified by the Commissioner by a notification, shall file the returns electronically in Form-IV along with the proof of payment,” said the new sub rule (bb).
The order also said that after rule 6-C, sub-rules 6-D and 6-E shall be added.
As per new sub-rule 6-D, tax or any other sum payable under the Central Sales Tax Act, 1956 shall be paid in Form-VIII, signed by the dealer himself.
“The challan Form-VIII shall be filled up in quadruplicate. The treasury officer shall certify the receipt of money on the foils of challan. The first foil shall be retained by treasury, the second foil shall be sent to the Assessing Authority and the third foil (including fourth foil in case of Form-VIII) shall be delivered to the payer,” said the sub-rule 6-D.
While the sub-rule 6-E said that “notwithstanding anything contained in the Central Sales Tax (Jammu and Kashmir) Rules, 1958, where the payment of tax demand or other sum has been made electronically, the authorized bank shall generate e-challan in Form-VIII-a, through a computer network.”
The sub-rule also said that the authorized bank shall also forward a statement of payment(s) made electronically in Form-VIII-b to the authorities as may be notified by the Commissioner.
“The date of payment for the purpose of these rules shall be the date of deposit generated on the e-challan in Form-VIII-a. The date of payment for all accounting purposes shall be the date of generation of e-challan and daily statement from bank shall mention this date,” said sub-rule 6-E.
The order also said that the Form-IV referred to in rule 6(b) shall be substituted by new Form-IV.
In a separate order the government also directed the amendments in rule-3 of Jammu and Kashmir Entry Tax on Goods Rules, 2000 in exercise of the powers conferred by section 8 of Jammu and Kashmir Entry on Goods Tax Act, 2000.
As per new amendment, in rule 3 after sub-rule 2, new sub-rule 3 should be inserted which says that “notwithstanding anything contained in sub rules (1) and (2) of rule 3, payments due under the act can be made electronically in Form ET-IIA through a computer network.”
The new sub-rule also said that the authorized bank shall also forward a statement of such e-challans (called as e-payment scroll) daily in form ET-IIB to the authorities as notified by the Commissioner.
“The date of payment for the purpose of these rules shall be date of deposit generated on the e-challan in Form ET-IIA. The date of generation of e-challan and the daily statement from bank shall mention this date,” said the sub-rule-3.
In another separate order, the government said that in exercise of the powers conferred under section 24 of the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales), 2005, it directs the amendment in rule 15 of Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Rules, 2005.
As per new amendment, the order said that after sub-rule (a), the new sub-rule (aa) shall be inserted which says that “The return shall be accompanied by depot-wise details in Form P4A.”
The sub-rule also said that after explanation to clause (d), the sub- rule(e) shall be added as “notwithstanding anything contained in this rule, any dealer or class of dealers as may be specified by the commissioner by a notification, shall file the return electronically along with the proof of payment within the period prescribed in this rule.”

 

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