Home | Department of Finance |Govt of Jammu and Kashmir 39-FD OF 2018 DATE… · i Government of...

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• Government of Jammu and Kashmir Finance Department

Sub: Grant of Amnesty for settlement of unresolved issues in the old Tax regime for smooth implementation of Goods & Services Tax.

Ref: Cabinet Decision Nos.219/13/201 7 Dated: 21.12.201 7 & No.1/1/2018 Dated 09.01 .2018 and Budget announcement 2018-19.

Government Order No: ~.9 -FD of 2018 Dated: S -02 - 2018

Sanction is hereby accorded to the:-

a. (i) remission of penalty and the interest on arrears of tax under the provisions of Jammu and Kashmir Value Added Tax, 2005 (now repealed), as per the scheme at Annexure-A Part I.

(ii) settlement of cases of industrial units, where demands have been created by disallowing remission, as per scheme given in Annexure-A Part II.

b. (i) remission of penalty and the interest on arrears of tax under the provisions of Jammu and Kashmir General Sales Tax Act, 1962, as per the scheme at Annexure-8 Part I.

(ii) settlement of cases of industrial units, where demands have been created by disallowing exemption, as per scheme given in AnnexureB Part II.

c. remission of penalty and the interest on arrears of tax in respect of Telecom Operators under the provisions of Jammu and Kashmir General Sales Tax Act, 1962, as per the scheme at Annexure-C.

By order of the Government of Jammu & Kashmir.

No. ET/Estt/200/2017

Copy to the:-1. All Financial Commissioners.

Sd/-(Navin K. Choudhary), IAS

Principal Secretary to Government Finance Department

Dated : - ~ -02-2018

2. Principal Resident Commissioner, J&K, New Delhi. 3. Principal Secretary to Hon'ble Governor. 4. All Principal Secretaries to Government. 5. Principal Secretary to Hon'ble Chief Minister.

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• 6. 7. 8. 9. 10. 11 . 12. 13. 14. 15. 16. 17. 18. 19. 20. 21 .

All Commissioner/Secretaries to Government. Divisional Commissioner, Jammu/Kashmir. Excise Commissioner, J&K, Srinagar Commissioner, Commercial Taxes, J&K Srinagar. Additional Commissioner, Commercial Taxes (Adm) Jammu/Kashmir. Additional Commissioner, Commercial Taxes Tax Planning , J&K. Pvt. Secretary to Hon'ble Finance Minister. Pvt. Secretary to Hon'ble Minister of State for Finance. President Kashmir Chamber of Commerce & Industry, Kashmir. President Federation of Industry, Kashmir. President Chamber of Commerce & Industry, Jammu. President Industries Association Bari Brahmana/Samba. President Tax Bar Association , Jammu/Srinagar. General Manager, Government Press Jammu/Kashmir. Private Secretary to Principal Secretary to Government , Finance Department. Government Order file/Stock file/lncharge website.

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¥ (Dr. adil /Fa~~ed)

Under Secretary to Government

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Annexure-A (Part-I)

Remission of Interest and penalty under the provisions of Jammu and Kashmir Value

Added Tax, 2005 (now repealed).

1. There shall be 100% remission of penalty and interest on arrears of tax for dealers under the provisions of Jammu and Kashmir Value Added Tax Act, 2005 (now repealed), who pay the admitted, assessed/reassessed principal tax up to the accounting year 2016-2017,in three equal instalments. The scheme shall also include period from 1st April 201 7 to 7th July 201 7.The due date of instalments is given below:

S.No. Instalment Due date of payment 1. 1st Instalment 31 st March 2018 2. 2nd Instalment 31 st January 2019 3. 3rd Instalment 31 st January 2020

2. This rem1ss1on of interest and penalty shall also be available to the categories of dealers in the following manner:

i) The dealers who have demands on account of admitted/assessed tax for any accounting year up to 2016-2017 and for the period from 1st April , 2017 to J1h July 2017, shall deposit the balance payable on account of principal tax in three equal instalments as per the schedule given above alongwith declaration-I appended to this notification .

ii) The dealers who are yet to be assessed as per the provisions of J&K VAT Act, 2005, shall , however, be eligible for availing the benefit of the scheme subject to the condition that they shall file the returns, revised returns, trading account(s) along with sale/purchase statement and the declaration supported by proof of payment of 1 /3rd of the total amount of admitted tax alongwith declaration-II appended to this notification.

3. All dealers desirous of availing the scheme shall file Declaration-I or II appended, as the case may be, with this notification along with proof of payment of 1;3rdof the principal tax by or before 31 st March 2018. Provided further that in case demand is on account of penalty and interest only, the jurisdictional Assessing Authority may proceed suomoto for waiver of the same.

4. Default in payment of any instalment within the prescribed time period shall entail outright disqualification from the scheme without any intimation.

5. The benefit of remission under this order can also be availed by the industrial unit holders registered under the J&K VAT Act 2005 (Now

repealed).

6. In respect of the cases where the dealers have challenged the orders passed under any section of the Jammu and Kashmir Value Added Tax Act, 2005(now repealed), before any Appellate Authority or Court(s), the benefit of scheme shall be available subject to the condition that the

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concerned dealer files an affidavit before the Jurisdictional Authority, averring that he has filed an application for withdrawal of such case(s)before any Appellate Authority or Court(s) .The final order of withdrawal from the Appellate Forum or Court(s) , as the case may be, shall be submitted along with 2 nd instalment due, failing which the dealer shall be disqualified from the scheme.

7. That if the Assessing Authority, in consequence of information in his possession has reason to believe that the turnover chargeable to tax has been suppressed, he shall subject to the provision of the J&K VAT Act, 2005 (Now repealed , re-assess the dealer after giving the dealer an opportunity of being heard. Any additional demand created in consequence thereof shall remain outside the purview of the notification/order.

8. The provisions of clause (1) to clause (07) above shall also apply to arrears of tax/or interest/or penalty under the Central Sales Tax Act, 1956.

9. The amount, if any already paid towards penalty or interest imposed/levied under the aforesaid section , before the issuance of this order, shall neither be refunded nor adjusted in any manner.

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Procedure for availing the scheme

1.Submission of declarations/Documents/proof of payment;

The dealers desirous of availing this scheme are required to file the prescribed declarations alongwith relevant documents and the proof of payment of 113rd of the total amount of the assessed/re

assessed/admitted tax in the offices of the jurisdictional Assessing Authorities , within the time prescribed. The Assessing Authorities will issue proper receipts of the declarations/ documents filed with them and diarize the same.

2.Furnishing information upon request.

The Assessing Authorities will make available to the dealers who may approach them, the information about the arrears as per the records, on priority. In the event of any inconvenience in this regard , the dealers can approach the concerned Additional Commissioner Commercial Taxes (Administration).

3.Preliminary scrutiny

The declaration alongwith documents received by the Assessing Authorities shall be subject to preliminary scrutiny at the time of receipt and deficiencies noticed prima facie shall be brought to the notice of the concerned dealers advising them to rectify the same so as to ensure that the cases are complete in all respects.

4.Detailed scrutiny

After the expiry of prescribed period within which the declaration alongwith the prescribed documents and the proof of payment of first instalment is to be furnished by the Assessing Authorities shall scrutinize the declaration/ documents furnished by the dealers within a period of one month. Any deficiencies/imperfections noticed in the declaration/documents shall be brought to the notice of the dealers

within a period of 30 days from the last date of scrutiny. The dealer shall rectify the same within a period of 30 days from the date of receipt of notice.

5.Summary Rejection

Such of the dealers who fail to rectify the deficiencies conveyed to them or explanation offered by them being not satisfactory, shall be informed in writing about the rejection of their cases giving reasons in writing for doing so.

6.Redressal of Grievances.

Any dealer, feeling aggrieved by such rejection , will have an opportunity of pres ting his case before the Additional Commissioner

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(Administration) of the concerned division within a period of 30 days from the date of receipt of communication regarding rejection . The Additional Commissioner (Administration) concerned shall examine the case and pass an appropriate order. The order passed by the Additional Commissioner (Administration) shall be final and binding on the applicant dealer.

7.Dealers qualifying for amnesty.

Such of the dealers whose cases are found in order or who rectify/explain the d e f i c i e n c i es , pointed o u t to them , to the satisfaction of the concerned Assessing Authority shall qualify for the amnesty scheme subject to the condition that they shall strictly adhere to the schedule for payment of instalments.

8.Final Disposal

After the receipt of last instalment the concerned Assessing Authorities shall in respect of those cases, as may be found in order, so far as timely deposit of all the three instalments is concerned , shall pass an order waiving off the outstanding interest and penalty for the period in question. Such orders shall be passed within a period of three months after the closure of the scheme. A Copy of the order shall be furnished to the concerned dealer free of charge.

9.Dealers who have already paid principal amount.

Such of the dealers who have already deposited the principal amount of admitted tax or the assessed tax, as the case may be, and only interest and penalty either in part or in full are outstanding against them the Assessing Authority shall pass an order waiving off the interest and penalty in such cases, within a period of 30 days from the close of scheme.

DECLARA TION-1 Remission of Interest and penalty under the provisions of Jammu and Kashmir

Value Added Tax, 2005 (now repealed).

1 Name of the concern

2 Registration No{TIN/GST /CST

3 Total arrears assessed/ admitted Rs. (without interest and penalty) ending ....

4* Year-wise break-up of arrears admitted/assessed( against column 3)

S.No Accounting Principal Interest Penalty Total year amount

\ /

/ I --~ /I \

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....

Total 5 Installment against Column ... .. Rs .............. paid vide Tr. No: ... ... .. ....

dated ..................

* More columns for the accounting years can be added.

I hereby solemnly affirm and declare that the details given in column ... .. to ...... above are true and correct to the best of my knowledge and nothing has been concealed there from.

Place Name Signature Dated: Status

DE CLARA TI ON-II Remission of Interest and penalty under the provisions of Jammu and Kashmir



2 Registration No{TIN/GST /CST 3 Total arrears admitted Rs.

(without interest and penalty) ending ....



Total 5 Installm ent against Column ... .. Rs ....... .. ..... paid vide Tr. No: ............

dated ........... ..... .. *More columns for the accounting years can be added.

I hereby solemnly affirm and declare that the details given in column ... .. to ..... . above are true and correct to the best of my knowledge and nothing has been concealed there from. Place Name Signature Dated Status

Following enclosures in respect of dealers including return non-filers who have not fi led the documents.

1. Purchase statement(s) for the year(s)

(please fill the accounting year/years in boxes)

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2. Sale Statement(s) for the year(s)

I I I I I (please fill the accounting year/years in boxes)

3. Trading Account/Manufacturing Account/Balance Sheet for the year(s)

(Please fill the accounting year/years in the boxes)

4. Returns/Revised Retunes for the accounting year(s)

Quarterly Annual

(Please fill the accounting year/Years in the boxes)

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Annexure-A (Part-II)

Settlement of cases of Industrial units where demands have been created by disallowing remission .

1. This scheme shall be available to Large/Medium/Small Scale Industrial Units for settlement of their demands raised under the provisions of The Jammu &

Kashmir Value Added Tax Act, 2005 (now repealed) for the accounting year

upto 2016-2017. The scheme shall also include the period from 1st April 2017 to 07th of July 2017 in respect of assessed/un-assessed/reassessed cases in the fol lowing manner :

a) the unit holders who have been disallowed remission for non-submission of various documents prescribed under rules and notification governing the remission scheme available to the industrial units registered under the J&K VAT Act 2005 (now repealed), shall be entitled to remiss ion of tax alongwith interest and penalty on production of said documents/revised documents alongwith declaration appended with this notification by or before 31 st March 2018.

b) Where an industrial unit has been penalized under section 67 of the J&K VAT Act 2005( now repealed), the unit holder shall submit proof of payment of tax leviable on the sale of such goods alongwith declaration appended with th is notification for claiming remission on account of tax alongwith interest and penalty by or before 31 st March 2018.

c) Where an industrial unit has been disallowed remission on the grounds that unaccounted goods were found at the time of inspection under Section 66 of the J&K VAT Act 2005 (now repealed) , the unit holder shall submit proof of payment of tax leviable on sale of such unaccounted goods for the said accounting year alongwith declaration appended with this notification by or before 31 st March 2018 for claiming remission on account of tax alongwith interest and penalty.

d) Where an industrial unit has been disallowed remiss ion on the ground that it has concealed purchases by not incorporating certain purchases in the purchase statement, the unit holder shall be entitled to remission of tax alongwith interest and penalty on furnishing evidence of payment of an amount equivalent to the tax leviable on such concealed purchases along with declaration appended with this notification by or before 31 st March 2018.

e)Where an industrial unit has been disallowed remission on the grounds that it has charged tax on sale of goods in contravention of the provision of the Act and fails to deposit the same, fails to issue a tax invoice or issues a false invoice simultaneously while making transaction of sale, abets or aids a dealer in concealing his turnover it shall also be entitled to remission of tax alongwith interest an penalty on furnishing evidence of payment of an amount equivalent

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to the tax leviable on the sale of such goods for the said accounting year along with declaration appended with this notification by or before 31st March 2018 ..

2. The prescribed claim/declaration and the documents required to be submitted therewith shall be examined by the Assessing Authority and the deficiencies, if any, shall be allowed to be made good within a period of one month from the date of issuance of deficiency notice. Failure to make good the deficiencies shall render the unit holder ineligible for benefit under this notification and entire amount of tax, interest and penalty shall be recovered in accordance with the provisions of law.

3. That if the Assessing Authority, in consequence of information in his possession has reason to believe that the turnover chargeable to tax has been suppressed, he shall subject to the provision of the J&K VAT Act, 2005(now repealed) reassess the dealer after giving the dealer an opportunity of being heard. Any additional demand created in consequence thereof shall remain outside the purview of the notification.

4. The provisions of clause (b) to clause (e) above shall also apply to arrears of tax/or interest/or penalty under the Central Sales Tax Act, 1956 w.e.f 2005-06.

5. In respect of the cases where the dealers have challenged the orders passed under any section of the erstwhile Jammu & Kashmir Value Added Tax Act, 2005 ( now repealed), before any Appellate Authority or Court(s), the benefit of scheme shall be available subject to the condition that the concerned dealer files an affidavit before the Jurisdiction authority averring that he has filed an application for withdrawal of such case(s) before such Appellate Authority or Court(s). However, the final order of waiver shall be passed on production of order of withdrawal of such appeal/cases from the concerned forum.

6. That any amount already paid towards interest/penalty before the issuance of this notification shall neither be refunded nor adjusted in any manner

Page 10



The dealers desirous of availing this scheme are required to file the prescribed declarations alongwith relevant documents and the proof of payment of 1/3rd of the total amount of the assessed/reassessed/admitted tax in the offices of the jurisdictional Assessing Authorities, within the time prescribed. The Assessing Authorities will issue proper receipts of the declarations/ documents filed with them and diarize the same.


The Assessing Authorities will make available to the dealers who may approach them, the information about the arrears as per the records, on priority. In the event of any inconvenience in this regard, the dealers can approach the concerned Additional Commissioner Commercial Taxes (Administration) .



4.Detailed scrutiny

After the expiry of prescribed period within which the declaration alongwith the prescribed documents and the proof of payment of first instalment is to be furnished by the Assessing Authorities shall scrutinize the declaration/ documents furnished by the dealers within a period of one month. Any deficiencies/imperfections noticed in the declaration/documents shall be brought to the notice of the dealers within a period of 30 days from the last date of scrutiny. The dealer shall rectify the same with in a period of 30 days from the date of receipt of notice.

5. Summary Rejection



Any dealer, feeling aggrieved by such rejection, will have an opportunity of nting his case before the Additional Commissioner

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(Administration) of the concerned division within a period of 30 days from the date of receipt of communication regarding rejection. The Additional Commissioner (Administration) concerned shal l examine the case and pass an appropriate order. The order passed by the Additional Commissioner (Administration) shall be final and binding on the applicant dealer.


Such of the dealers whose cases are found in order or who rectify/explain the d e f i c i en c i es , pointed o u t to them , to the satisfaction of the concerned Assessing Authority shall qualify for the amnesty scheme subject to the condition that they shall strictly adhere to the schedule for payment of instalments.

8.Final Disposal

After the receipt of last instalment the concerned Assessing Authorities shall in respect of those cases, as may be found in order, so far as timely deposit of all the three instalments is concerned , shall pass an order waiving off the outstanding interest and penalty for the period in question. Such orders shall be passed within a period of three months after the closure of the scheme. A Copy of the order shall be furnished to the concerned dealer free of charge.


Such of the dealers who have already deposited the principal amount of admitted tax or the assessed tax, as the case may be, and only interest and penalty either in part or in full are outstanding against them the Assessing Authority shall pass an order waiving off the interest and penalty in such cases, within a period of 30 days from the close of scheme .

DECLARATION-I Remission of Interest and penalty under the provisions of Jammu and Kashmir



2 Registration No[TIN/ GST/ CST




\ ,,, ~ _,...

~ /I\ Page 12

Total 5 Installment against Column ..... Rs ......... .. ... paid vide Tr. No: .. ... .. .....

dated .. ................

*More columns for the accounting years can be added.

I hereby solemnly affirm and declare that the details given in column ... .. to ...... above are true and correct to the best of my knowledge and nothing has been concealed there from.


DECLARA TION-11 Remission of Interest and penalty under the provisions of Jammu and Kashmir



2 Registration No(rIN/GST /CST 3 Total arrears admitted Rs.




Total 5 Installment against Column .... . Rs ........ .. .. .. paid vide Tr. No: ............

dated ...... .... ..... ... * More columns for the accounting years can be added.

I hereby solemnly affirm and declare that the details given in column .. ... to ...... above are true and correct to the best of my knowledge and nothing has been concealed there from. Place Name Signature Dated Status

Page 13

Following enclosures in respect of dealers including return non-filers who have not filed the documents.




I I I (please fill the accounting year/years in boxes)



4. Returns/Revised Retunes for the accounting vear(s)

Quarterly Annual


~

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Annexure-8 (Part-I) Remission of interest and penalty under the provisions of Jammu and Kashmir General Sales Tax Act, 1962.

1. There shall be 100% remission of penalty and interest on arrears of tax for the dealers under the provisions of Jammu and Kashmir General Sales Tax Act, 1962, who pay the admitted, assessed/re-assessed principal tax up to the accounting year 2016-2017 in three equal instalments. The scheme shall also include period from 1st April 2017 to ih July 2017. The due dates of instalment are given below:

S.No. Instalment Due date of payment 1. 1st Instalment 31st March 2018 2 2nd Instalment 31 st January 2019 3 3rd Instalment 31st January 2020

2. This remission of interest and penalty shall be available to the categories of dealers in the following manner:

i) The dealers who have demands on account of admitted tax for any accounting year up to 2016-201 7 and for the period from 1st Apri l, 2017 to ylh July 2017, shall deposit the balance payable on account of principal tax in three equal instalments, with the first instalment to be deposited by or before 31 st March 2018 alongwith Declaration-I appended to this notification.

ii) The dealers who are yet to be assessed as per the provisions of J&K GST Act, 1962, shall , however, be eligible for avail ing the benefit of the scheme subject to the condition that they shall file the returns, revised returns, trading account(s) along with sale/purchase statement and the Declaration-II, appended to this notification, supported by proof of payment of 1 ;3rd of the total amount of admitted tax by or before 31 st March 2018.

3. The determination of turnover shall be made in accordance to Rule 19(d) of the J&K GST Rules 1962 subject to furnishing of undertaking by the dealer to the extent that tax has not been charged by the dealer separately

4. All dealers desirous of availing the scheme shall file declaration I or II, as the case may be, appended with this notification along with proof of payment of 1 /3r of the principal tax. Provided that in case of demand on account of penalty and interest only, the jurisdictional Assessing Authority may proceed suo-moto for waiver of the same.

5. Default in payment of any instalment within the prescribed time period shall entail outright disqualification from the scheme without any intimation .

6. The benefit of the scheme shall also be extended to industrial unit istered under J&K GST Act 1962.

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7. Where the dealers have challenged the orders passed under any provision of the Jammu & Kashmir General Sales Tax Act, 1962, before any Appellate Authority or Court(s), the benefit of scheme shall be available subject to the condition that the concerned dealer files an affidavit before the Jurisdiction authority averring that he has filed an application for withdrawal of such case(s) before such forum . The final order of withdrawal from the Appellate Forum or Court(s), as the case may be, shall be submitted along with 2 nd instalment due, failing which the dealer shall be disqualified from the scheme.

8. That if the Assessing Authority, has reason to believe that the turnover chargeable to tax has been suppressed, he shall subject to the provisions of the J&K GST Act 1962, re-assess the dealer after giving the dealer an opportunity of being heard. Any additional demand created in consequence thereof shall remain outside the purview of the notification.

9. The provisions of clause (01) to clause (07) shall apply mutatis mutandis in case of demands covered under the Central Sales Tax Act, 1956.

10. The amount, on account of demand of penalty or interest whatsoever which has been paid before the issuance of this scheme shall neither be refunded nor adjusted in any manner whatsoever.

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1.Submission of declarations/ Documents/proof of payment;

The dealers desirous of availing this scheme are required to file the prescribed declarations alongwith relevant documents and the proof of payment of 1;3rd of the total amount of the assessed/re-assessed/admitted tax in the offices of the jurisdictional Assessing Authorities, within the time prescribed . The Assessing Authorities will issue proper receipts of the declarations/ documents filed with them and diarize the same.


The Assessing Authorities will make available to the dealers who may approach them, the information about the arrears as per the records, on priority. In the event of any inconvenience in this regard, the dealers can approach the concerned Additional Commissioner Commercial Taxes (Administration).



4.Detailed scrutiny

After the expiry of prescribed period within which the declaration alongwith the prescribed documents and the proof of payment of first instalment is to be furnished by the Assessing Authorities shall scrutinize the declaration/ documents furnished by the dealers within a period of one month. Any deficiencies/imperfections noticed in the declaration/documents shall be brought to the notice of the dealers with in a period of 30 days from the last date of scrutiny. The dealer shall rectify the same within a period of 30 days from the date of receipt of notice.

5.Summary Rejection



Any dealer, feeling aggrieved by such rejection, will have an opportunity of presenting his case before the Additional Commissioner (Administration) of the concerned division within a period of 30 days from the date of receipt of communication regarding rejection. The Additional Commissioner (Administration) concerned shall examine the case and pass an appropriate order. The order passed by the Additional Commissioner (Administration) shall b final and binding on the applicant dealer.

Page 17


Such of the dealers whose cases are found in order or who rectify/explain the d e f i c i e n c i es, pointed o u t to th e m , to th e satisfaction of the concerned Assessing Authority shall qualify for the amnesty scheme subject to the condition that they shall strictly adhere to the schedule for payment of instalments.

8.Final Disposal

After the receipt of last instalment the concerned Assessing Authorities shall in respect of those cases, as may be found in order, so far as timely deposit of all the three instalments is concerned, shall pass an order waiving off the outstanding interest and penalty for the period in question. Such orders shall be passed within a period of three months after the closure of the scheme. A Copy of the order shall be furnished to the concerned dealer free of charge.

9 .Dealers who have already paid principal amount.

Such of the dealers who have already deposited the principal amount of admitted tax or the assessed tax, as the case may be, and only interest and penalty either in part or in full are outstanding against them the Assessing Authority shall pass an order waiving off the interest and penalty in such cases, within a period of 30 days from t he close of scheme.

DECLARATION-I Remission of Interest and penalty under the provisions of Jammu and Kashmir Value

Added Tax, 2005 (now repealed) .


2 Registration No/TIN/GST /CST

3 Total arrears assessed/admitted Rs. (without interest and pena lty ) endinq ....



Total 5 Instal lm ent against Column ..... Rs .. .. .. ...... .. paid vide Tr. No: ........ ....

dated .... .. ... ..... ....


Page 18

I hereby solemnly affirm and declare that the details given in column ... .. to .... .. above are true and correct to the best of my knowledge and nothing has been concealed there from.


DE CLARA TION-11 Remission of Interest and penalty under the provisions of Jammu and Kashmir Value



2 Registration No{TIN/GST /CST 3 Total arrears admitted Rs.

(without interest and penalty) endinq ....

4* Year-wise break-up of arrears admitted/ assessed( against column 3)


Total 5 Installment against Column .... . Rs .............. paid vide Tr. No: ............

dated .................. * More columns for the accounting years can be added.

I hereby solemnly affirm and declare that the details given in column .. .. . to .. .. .. above are true and correct to the best of my knowledge and nothing has been concealed there from. Place Name Signature Dated Status






3. Trading AccounUManufacturing AccounUBalance Sheet for the year(s)

Page 19


4. R t e urns ev1se e unes or /R . d R t f th e accoun 1ng year s ( ) r

Quarterly Annual

(Please fill the accounting yearNears in the boxes)

Page 20

Annexure-B (Part-II)

Settlement of cases of Industrial units where demands under J&K GST Act, 1962 have been created by disallowing exemption.

1. This scheme shall be available to Large/Medium/Small Scale Industrial Units, for settlement of their demands raised under J&K GST Act, 1962,for the accounting year upto 2004-05. The scheme shall cover all the assessed/un

assessed/reassessed cases in the following manner.

a) Where the demands have been created for non-submission of various documents prescribed under rules and notification governing the exemption scheme available to the industrial units registered under the J&K GST Act 1962, the unit holder shall be entitled to exemption of tax along with rem1ss1on of interest and penalty, on production of the said documents/revised documents alongwith declaration appended with this notification by or before 31st March 2018.

b) Where an industrial unit holder has been penalized under section 15-A of the J&K GST Act 1962, the unit holder shall submit proof of payment of an amount equivalent to the tax leviable on the sale of such goods alongwith declaration appended to this notification by or before 31 51 March 2018 for claiming exemption on tax and remission of interest and penalty.

c) Where an industrial unit has been disallowed exemption on the ground that unaccounted goods were found at the time of inspection under Section 15 of the J&K GST Act 1962, the unit holder shall be entitled to exemption of tax and remission of interest and penalty on furnishing of evidence of payment for an amount equivalent to the tax leviable on the sale of such goods alongwith declaration appended to th is notification by or before 31 st March 2018.

d) Where an industrial unit has been disallowed exemption on the grounds that it has concealed purchases by not incorporating certain purchases in the purchase statement, the unit holder shall be entitled to exemption on tax and remission of interest and penalty on furnishing evidence of payment of an amount equivalent to the tax leviable on the sale of such goods along with declaration appended to this notification by or before 31 st March 2018.

e) The unit holders who have failed to obtain/renew their exemption license within the stipulated period for any of the accounting years shall file declaration along with the proof of payment of exemption licence fee and requisite documents before the concerned Assessing Authority by or before 31 st March 2018.

Page 21

f) The unit holders who have been disallowed exemption or are liable to withdrawal of exemption on imposition of penalty shall not forfeit their

exemption on this account provided that they furnish the proof of payment of the amount of such penalty by or before 31 st March 2018 alongwith declaration appended to th is notification.

g) The unit holders who have conducted any sale of goods manufactured by them during provisional registration shall also be covered by this scheme to the extent admissible under earlier notification(s) on furnishing proof of payment of tax on such sales by or before 31 st March 2018. On production of such evidence, the dealer shall be entitled to 100% remission of interesUpenalty payable on account of such tax.

2. The prescribed claim/declaration and the documents required to be submitted shall be examined by the Assessing Authority and the deficiencies, if any, shall be allowed to be made good within a period of one month from the date of issuance of deficiency notice. Failure to make good the deficiencies shall render the unit holder ineligible for benefit under this notification.

3. That if the Assessing Authority, in consequence of information in his possession has reason to believe that the turnover chargeable to tax has been suppressed, he shall subject to the provision of the J&K GST Act, 1962, re-assess the dealer after giving the dealer an opportunity of being heard. Any additional demand created in consequence thereof shall remain outside the purview of the notification.

4. The determination of turnover shall be made in accordance to Rule 19(d) of the J&K GST Rules 1962 subject to furnishing of undertaking by the dealer to the extent that tax has not been charged by the dealer separately

5. The provisions of clause 1 (b) to clause 1 (g) shal l also apply to arrears of tax/or interesUor penalty covered under the Central Sales Tax A ct, 1956

upto 2004-2005.

6. In respect of the cases where the dealers have challenged the orders passed under any of the provisions of the J&K GST Act 1962, before any Appellate Authority or Court(s), the benefit of scheme shall be available subject to the condition that the concerned unit holder files an affidavit before the Jurisdiction authority averring that he has filed an application for withdrawal of such case(s). However, the final order of waiver shall be passed on production of order of withdrawal of such appeal/cases from the concerned forum.

Page 22

7. That any amount already paid towards interest/penalty before the issuance of this notification shall neither be refunded nor adjusted in any manner whatsoever.



The dealers desirous of availing this scheme are required to file the prescribed declarations alongwith relevant documents and the proof of payment of 1;3rd of the total amount of the assessed/re-assessed/admitted tax in the offices of the jurisdictional Assessing Authorities, within the time prescribed. The Assessing Authorities will issue proper receipts of the declarations/ documents filed with them and diarize the same.





4.Detailed scrutiny

After the expiry of prescribed period within which the declaration alongwith the prescribed documents and the proof of payment of first instalment is to be furnished by the Assessing Authorities shall scrutinize the declaration/ documents furnished by the dealers within a period of one month. Any deficiencies/imperfections noticed in the declaration/documents shall be brought to the notice of the dealers within a period of 30 days from the last date of scrutiny. The dealer shall rectify the same within a period of 30 days from the date of receipt of notice.

S.Summary Rejection


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Any dealer, feeling aggrieved by such rejection, will have an opportunity of presenting his case before the Additional Commissioner (Administration) of the concerned division within a period of 30 days from the date of receipt of communication regarding rejection. The Additiona l Commissioner (Administration) concerned shall examine the case and pass an appropriate order. The order passed by the Additional Commissioner (Administration) shall be final and binding on the applicant dealer.


Such of the dealers whose cases are found in order or who rectify/explain the d e f i c i e n c i e s, pointed o u t to th e m , to th e satisfaction of the concerned Assessing Authority shall qualify for the amnesty scheme subject to the condition that they shall strictly adhere to the schedule for payment of instalments.

8.Final Disposal







2 Registration No(TIN/GST /CST

3 Total arrears assessed/admitted Rs. (without interest and penalty) endinQ ....



~ \

/ 1 ,,,,..-

?< /l\ " Page 24

Total I I I I I 5 I nstallment against Column ..... Rs .............. paid vide Tr. No: ..... .. .....

dated ..................


I hereby solemnly affirm and declare that the details given in column .... . to .. .... above are true and correct to the best of my knowledge and nothing has been concealed there from.


DECLARA TION-11 Remission of Interest and penalty under the provisions of Jammu and Kashmir Value



2 Registration No{fIN/GST /CST 3 Total arrears admitted Rs.

(without interest and penalty) endinQ ....



Total 5 Insta llment against Column ..... Rs ............ .. paid vide Tr. No: ............

dated ......... ...... .. . * More columns for the account ing years can be added .

I hereby solemnly affirm and declare that the details given in column ... .. to .. .. .. above are t rue and correct to the best of my knowledge and nothing has been concealed there from. Place Name Signature Dated Status




Page 25





4. R t e urns /R . d R t f th ev1se e unes or r ( ) e accoun 1ng years

Quarterly Annual

(Please fill the accounting yearNears in the boxes)

Page 26

Annexure-C

Remission of penalty and interest on arrears of tax in respect of Telecom Operators/Cellular agencies/Direct to Home Service Providers under the provisions of Jammu and Kashmir General Sales Tax Act, 1962.

1. There shall be 100% remission of penalty and interest on arrears of tax in respect of Telecom/Cellular agencies/Direct to Home Service Providers under the provisions of Jammu and Kashmir General Sales Tax Act, 1962, who pay the arrears of sales tax, assessed/re-assessed/admitted up to the accounting year 2016-2017, in three equal instalments. The scheme shall also extend to the period from 1st April 2017 to ih July 2017. The due dates of instalments are tabulated as under:

S.No. Instalment Due date of payment 1. 1st Instalment 28m February 2018 2 2na Instalment 31 si January 2019 3 3ra Instalment 31 51 January 2020

2. This remission of interest and penalty shall be available to the dealers who have demands on account of admitted/assessed tax for any accountin~ year up to 2016-2017 and also for the period from 1st April , 2017 to i July 2017.

3. The dealers desirous of availing the amnesty scheme shall pay balance of principal tax in three equal instalments, with the first instalment to be deposited as per the schedule given above along with Declaration-I appended to this notification.

4 . The dealers who are yet to be assessed as per the provisions of J&K GST Act, 1962, shall , however, be eligible for availing the benefit of the scheme subject to the condition that they shall fi le the Declaration-II , appended to th is notification, along with returns/revised returns, trading account(s) and sale/purchase statement(s), accompanied by proof of payment of 1/3rd of the total amount of admitted tax as per above given schedule.

5. The determination of turnover shall be made in accordance to Rule 19(d) of the J&K GST Rules 1962 subject to furnishing of undertaking by the dealer to the extent that tax has not been charged by the dealer separately.

6 . For the purpose of calculation of turnover, local interconnection usage charges (IUC) and roaming charges shall not form part of taxable turnover.

7 . The dealers availing this scheme are allowed to avail adjustment of entry tax paid by them in case they have opted payment of same in pursuance to SRO 270 dated 01 .09.2009. In view of acceptance of the liability to pay tax by Telecom/Cellular agencies/Direct to Home Service Providers in principle, the benefit of notification SRO 270 dated 01 .09.2009 shall also be a ii ble to such dealers who enter into an agreement notified by the

Page 27

Commissioner vide notification No.01 of 2009 dated 12.10.2009 before availing Amnesty and shall furnish the same along with Declaration I or II as the case may be and other requisite documents while filing application for availing amnesty. In such cases, the agreement shall be deemed to have taken effect from the date of issuance of notification SRO 270 dated 01 .09.2009, or the date from which the service was brought under the ambit of J&K GST Act 1962, whichever is later.

8. Default in payment of any instalment within the prescribed time period shall entail outright disqualification from the scheme without any intimation.

9. Where the Telecom/Cel lular agencies/Direct to Home Service Providers have challenged the orders passed under any provision of the Jammu & Kashmir General Sales Tax Act, 1962, before any Appellate Authority or Court(s), the benefit of scheme shall be available subject to the condition that the concerned dealer files an affidavit before the Jurisdiction authority averring that he has filed an application for withdrawal of such case(s) before such forum. However, the final order of waiver shall be passed on production of order of withdrawal of such appeal/case from the respective forum.

10. In case the Assessing Authority has reason to believe that the turnover chargeable to tax has been suppressed, he shall subject to the provisions of the J&K GST Act 1962, re-assess the dealer after giving the dealer an opportunity of being heard. Any additional demand created in consequence thereof shall remain outside the purview of the notification.

11. All the jurisdictional Assessing Authorities shall be competent to pass order for waiver of such interest and penalty.

12. The amount, on account of demand of penalty or interest whatsoever which has been paid before the issuance of this scheme shall neither be

ded nor adjusted in any manner whatsoever.

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The dealers desirous of availing this scheme are required to file the prescribed declarations alongwith relevant documents and the proof of payment of 1;3rd of the total amount of the assessed/re-assessed/admitted tax in the offices of the jurisdictional Assessing Authorit ies, within the time prescribed. The Assessing Authorities will issue proper receipts of the declarations/ documents filed with them and diarize the same.





4.Detailed scrutiny

After the expiry of prescribed period within which the declaration alongwith the prescribed documents and the proof of payment of first instalment is to be furnished by the Assessing Authorities shall scrutinize the declaration/ documents furnished by the dealers within a period of one month. Any deficiencies/imperfections noticed in the declaration/documents shall be brought to the notice of the dealers within a period of 30 days from the last date of scrutiny. The dealer shall rectify the same within a period of 30 days from the date of receipt of notice.

5.Summary Rejection



Any dealer, feeling aggrieved by such rejection, will have an opportunity of presenting his case before the Additional Commissioner (Administration) of the concerned division within a period of 30 days from the date of receipt of communication regarding rejection. The Additional Commissioner (Ad inistration) concerned shall examine the case and pass an appropriate

Page 29

order. The order passed by the Additional Commissioner (Administration) shall be final and binding on the applicant dealer.


Such of the dealers whose cases are found in order or who rectify/explain the d e f i c i e n c i e s, pointed o u t to th e m , to th e satisfaction of the concerned Assessing Authority shall qualify for the amnesty scheme subject to the condition that they shall strictly adhere to the schedule for payment of instalments.

8.Final Disposal


9 .Dealers who have already paid principal amount.



Added Tax, 2005 (now repealed) .


2 Registration No/TIN/GST /CST


4* Year-wise break-up of arrears admitted/ assessed( against column 3)


Total 5 Installment against Column ..... Rs .. .......... .. paid vide Tr. No: ............

dated ....... ..... ... ...

re columns for the accounting years can be added.

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I hereby solemnly affirm and declare that the details given in column ..... to ...... above are true and correct to the best of my knowledge and nothing has been concealed there from .


DECLARATION-II Remission of Interest and penalty under the provisions of Jammu and Kashmir Value



2 Registration No(rIN/GST/CST 3 Total arrears admitted Rs.




Total 5 Installment against Column ... .. Rs .............. paid vide Tr. No: ............

dated ...... ...... ...... *More columns for the accounting years can be added.

I hereby solemnly affirm and declare that the details given in column ..... to ...... above are true and correct to the best of my knowledge and nothing has been concealed there from. Place Name Signature Dated Status






3. Trading AccounUManufacturing AccounUBalance Sheet for the year(s)

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4. R t e urns /R . d R t f th ev1se e unes or ( ) e accoun 1ng year s

Quarterly Annual


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Date post:	24-Aug-2020
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