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JAMMU AND KASHMIR VALUE ADDED TAX ACT, 2005
(1) This Act may be called the Jammu and Kashmir Value Added Tax Act, 2005.
(2) It extends to the whole of the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Government may, by notification in the
Government Gazette, appoint.
In this Act unless the context otherwise requires, -
(I) "Act" means the Jammu and Kashmir Value Added Tax Act, 2005;
(II) "Additional Commissioner" means the Additional Commissioner of Commercial Taxes appointed under sub-section (2) of section 3;
(III) "Appellate Authority" means the 'appellate authority' appointed by the Government for the purposes of the Act;
(IV) "Appointed day" means the date on which the Act comes into force;
(V) "Assessee" means any person by whom tax or any other sum of money is payable under the Act and includes every person in respect of whom any proceedings under the Act have been taken;
(VI) "Assessing Authority" means any person a
(1) For carrying out the purposes of the Act, the Government may appoint an officer to be called the Commissioner of Commercial Taxes.
(2) To assist the Commissioner in the execution of his functions under the Act, the Government may appoint such number of, -
(a) Additional Commissioners;
(b) Deputy Commissioners; and
(c) Commercial Taxes Officers, as it deems fit.
The Commissioner shall have all the powers and shall perform all the duties conferred, or imposed upon, him by or under the Act. All other officers appointed under sub-section (2) of section 3 shall exercise such powers as may be conferred upon them.
Subject to such restrictions and conditions as may be prescribed, the Commissioner may by order in writing delegate any of his powers and functions under the Act and the rules made there-under (barring the powers vested in him under this section and section 74) to any person appointed under sub-section (2) of section 3.
(1) The Commissioner may withdraw any case pending at any stage before any authority under his control and by a written order refer it for disposal to any other authority of the same or higher rank and the authority to whom the case has been so referred shall have the same powers to deal with it as if it were a case within his jurisdiction.
(2) Subject to the provisions of sub-section (1) the Commissioner may transfer any case pending before him to any other officer as the Government may by notification in the Government Gazette appoint in this behalf and the said officer shall have the same powers to deal with the case as are vested in the Commissioner under the Act.
(3) The transfer of any case under sub- section (1) or sub-section (2) shall not render necessary the issue of any fresh notice if already issued by the Commissioner or any
(1) The Tribunal shall exercise the powers and discharge the functions conferred upon it by or under the Act.
(2) Where the number of members of the Tribunal is more than one and if the members differ in opinion on any point, the point shall be decided according to the opinion of the majority, but if the members are equally divided, the decision of the Chairman of the Tribunal thereon shall be final.
(1) In discharging the functions under the Act, the Tribunal shall have all the powers of a civil court for the purposes of -
(a) proof of facts by affidavit;
(b) summoning and enforcing the attendance of any person and examining him on oath or affirmation;
(c) compelling the production of documents; and
(d) issuing commissions for the examination of witnesses.
(2) In the case of any affidavit to be made for the purpose of the Act, any officer appointed by the Tribunal may administer the oath to the deponent.
(3) If on examination of any document, produced by a person on whom a summon was issued by the Tribunal, the Tribunal has reasons to believe that any dealer has evaded, or is attempting to evade,
(1) The Government shall constitute a Special Investigation Unit, hereafter referred to as "Unit" for discharging the functions referred to in sub-section (3).
(2) The Unit shall be headed by an Additional Commissioner and consist of such number of other officers appointed under clause (b) and clause (c) of sub-section (2) of section 3 as the Government may deem fit.
(3) The Unit may, either on the basis of any information received or of its own motion or on directions from the Commissioner, under the supervision of the Additional Commissioner carry out an investigation or hold an enquiry where there is reason to believe that evasion of tax is taking place and furnish a report in respect thereof to the Commissioner.
(4) The Additional Commissioner may for the purpose of holding investigation o
The officers appointed under section 3 and the members of the Appellate Tribunal shall be deemed to be public servants within the meaning of section 21 of the Ranbir Penal Code.
No suit, prosecution or other legal proceedings shall lie against any government servant employed for the execution of the provisions of the Act and the rules made thereunder for any thing which is done or intended to be done in good faith thereunder.
(1) Subject to the provisions of the Act, every dealer -
(a) whose gross turnover of sales or purchases during the year immediately preceding the commencement of the Act exceeded the taxable limit shall be liable to pay tax on his sales or purchases, as the case may be, on or after the appointed day;
(b) who stands registered or is liable to be registered under the Jammu and Kashmir General Sales Tax Act, 1962 or the Central Sales Tax Act, 1956 shall be liable to pay tax on sales and purchases as the case may be on or after the appointed day; or
(c) to whom clauses (a) and (b) do not apply and-
(i) whose gross turnover first exceeds the taxable limit during any period of twelve consecutive months, shall be liable to pay tax on sales and purchases as
(1) The tax payable on sale of goods by a dealer liable to pay tax under section 12 shall be levied on his taxable turnover of sales.
(2) The taxable turnover of sales in relation to a dealer liable to pay tax on sale of goods under sub section (1) of section 12 shall be the gross turnover of sales during any period, which remains after deducting there from: -
(a) turnover of sales of goods declared as exempt from tax in Schedule 'A'; and
(b) turnover of sales of goods which are shown to the satisfaction of the Assessing Authority to have taken place-
(i) in the course of inter-State, trade or commerce;
(ii) outside the State of Jammu and Kashmir; or
(iii) in t
Any dealer who in the course of his business purchases any taxable goods, -
(i) from a registered dealer in the circumstances in which no tax under section 13 is payable by that registered dealer on the sale price of such goods, or
(ii) from any other person, shall be liable to pay tax on the purchase price of such goods, if after such purchase, the goods are not sold within the State or in the course of inter-State trade and commerce or exported out of the territory of India but are-
(a) sold or disposed otherwise;
(b) consumed or used in the manufacture of goods declared to be exempt from tax under the Act; or
(c) after their use or consumption in the manufacture of goods, such manufactured goods are di
The container or packing material in which goods are packed and sold or purchased shall be deemed to have been sold or purchased alongwith the goods and the tax under section 13 or section 14 shall be levied on the sale or purchase of such container or packing material at the rate of tax, if any, applicable to the sale, or as the case may be, the purchase of the goods itself:
Provided that no tax under section 13 or section 14 shall be levied where the container or packing material is sold or purchased alongwith the goods declared as exempt from tax under the Act.
(1) Subject to the provisions of the Act there shall be levied on the taxable turnover of a dealer registered under the Act a tax at such rates as the Government may by notification in the Government Gazette, specify from time to time:
Provided that the rate of tax applicable on purchase or sale of declared goods shall not exceed 4% or such rate as may be specified in clause (a) of section 15 of the Central Sales Tax Act, 1956.
(2) The goods categorized in Schedules A, B, C and D shall be subject to such rate of Tax as has been specified in the respective Schedules.
(3) Save as otherwise provided by, or under this Act, the Government may, by notification in the Government Gazette and subject to such conditions, if any, as may be specified therein, notify the point or points of sale or purchase
The Government may by notification in the Government Gazette add to or omit from or otherwise amend any Schedule or transpose any entry or part of any entry from one Schedule to the other Schedule and thereupon the Schedules shall be deemed to have been amended accordingly.
(1) Output tax in relation to a registered dealer means the tax payable under the Act in respect of any sale of goods by that dealer in the course of his business.
(2) Subject to the provisions of section 21, a dealer shall be liable to pay the output tax under the Act, which shall be levied on the taxable turnover at such rates and subject to such conditions as may be prescribed from time to time.
Input tax in relation to a registered dealer means the tax charged under the Act by the selling registered dealer to such dealer on the sale to him of any goods for resale or for the manufacture of taxable goods or for use as containers or packing material or for the execution of works contract.
(1) The net tax payable by a registered dealer for a tax period shall be the difference between the output tax plus purchase tax, if any, and the input tax, which can be determined by the following formula:
Net Tax payable = (O+P) - I
Where 'O' denotes the Output tax payable for any tax period as deter- mined under section 18, 'P' denotes the purchase tax paid by a registered dealer for any tax period as determined under section 14 and 'I' denotes the Input tax paid or payable for the said tax period as determined under section 19.
(2) The net tax payable by a dealer liable to pay tax but not registered under the Act for a tax period shall be equal to the output tax payable for the said period as determined under section 18.
(3) If the amount calculated under sub section (1) is a negative q
(1) Subject to the provisions of the Act, for the purpose of calculating the net tax payable by a registered dealer for any tax period after being registered, an input tax credit as determined under this section shall be allowed to such registered dealer for the tax paid or payable in respect of all taxable sales other than the sales as may be prescribed, or purchases under section 14 during that period.
(2) The input tax credit to which the registered dealer is entitled to shall be the amount of tax paid by the registered dealer to the seller, on his turnover of purchases made during the tax period, intended to be used for the purposes and subject to the conditions as specified in sub- section (3), sub- section (4) and sub-section (5) and calculated in such manner as may be prescribed.
(3) Subject to such conditions and restrictions as
(1) If the input tax credit of a registered dealer other than an exporter selling goods outside the territory of India determined under section 21 for a tax period exceeds the tax liability for that period, the excess credit shall be set off against any outstanding tax, penalty or interest under the Act or the Central Sales Tax Act, 1956.
(2) The excess input tax credit remaining after adjustment under sub- section (1) may be carried over as an input tax credit to the subsequent tax period or periods but not beyond the end of the second financial year.
(3) In case where input tax credit is carried forward, an annual credit statement may be forwarded to the dealer concerned and the claims reconciled accordingly.
(4) The refund of excess input tax credit shall be allowed only after the end of the second financial year.
Where any purchaser, being a registered dealer, has been issued with a credit note or debit note in terms of sub- section (1) or sub-section (2) of section 26 or if he returns or rejects goods purchased, as a consequence of which, the input tax credit availed by him in any period in respect of which the purchase of goods relates, becomes less or excess, he shall compensate such less credit or excess credit by adjusting the amount of tax credit allowed to him in respect of the tax period in which the credit note or debit note has been issued or goods are returned subject to conditions as may be prescribed.
In respect of any sale or purchase effected by a dealer the burden of proving that he is not liable to pay tax under section 13 or section 14 or that he is eligible to input tax credit under section 21 shall be on him.
Notwithstanding anything to the contrary contained in the Act, all dealers (other than importers and manufacturers) who sell their goods locally and do not consign any goods outside the State and whose gross turnover of sales is more than Rs. five lacs but does not exceed Rs. twenty lacs, subject to such conditions and restrictions as may be prescribed shall, pay in lieu of the tax as specified under section 13 or section 14, a tax at such percentage of the gross turnover of such sales and purchases as the Government may, by order, notify, subject to the condition, -
(a) that no input tax credit shall be available to such dealers; and
(b) that no tax invoice can be issued by such dealers:
Provided that every dealer liable to turnover tax under this section, if not already registered under the
(1) Where a tax invoice has been issued and the amount shown as tax charged in the tax invoice exceeds the tax payable under the Act in respect of that sale the registered dealer making the sale shall provide the purchaser with a credit note containing the requisite particulars as may be prescribed.
(2) Where the tax invoice has been issued and the tax payable under the Act in respect of the sales exceeds the amount of tax charged in that tax invoice the registered dealer making the sale shall provide the purchaser with a debit note containing the requisite particulars as may be prescribed.
(3) In case of goods returned or rejected by the purchaser, a credit note shall be issued by the selling dealer to the purchaser and a debit note will be issued by the purchaser to the selling dealer containing the particulars as may be prescribed.
(1) No dealer shall, while being liable to pay tax under this Act, carry on business as a dealer unless he has been registered and possesses a certificate of registration:
Provided that a dealer liable to pay tax shall be allowed three months' time from the date from which he is first liable to pay such tax to get himself registered.
(2) Every dealer required by sub-section (1) to be registered shall make application in this behalf in the prescribed manner to the prescribed authority specifying therein the class or classes of goods dealt in, or manufactured, by him.
(3) If the said authority is satisfied that the application for registration is in order, it shall, in accordance with such manner and on payment of such fee as may be prescribed grant registration to the applicant and issue a cert
(1) Any dealer, whose gross turnover of sales during a year exceeds rupees One lac, may, notwithstanding that he is not liable to pay tax, apply in the prescribed manner to the prescribed authority for registration under the Act.
(2) Every dealer who has been registered on application made under this section shall for so long as his registration remains in force be liable to pay tax under the Act.
(3) The registration of a dealer made under this section shall be in force for a period of not less than three years and shall remain in force thereafter unless cancelled under the provisions of the Act.
(4) Subject to the provisions of sub-section (3) a dealer registered under this section, desirous of having his certificate of registration cancelled, may apply in the prescribed manner to the Author
(1) The prescribed authority may at the time of grant of certificate of registration to a dealer, for good and sufficient reasons to be recorded in writing, require the dealer to furnish in the prescribed manner such security or such additional security (after the dealer has been registered) as may be specified by it for securing proper and timely payment of tax or any other sum payable by him under the Act.
(2) The prescribed authority may, by order in writing and for good and sufficient reasons to be recorded therein, demand from any person other than a registered dealer who imports into the State any consignment of goods, a reasonable security for ensuring that there is no evasion of tax or any other sum payable by him under the Act.
(3) The prescribed authority may by order in writing and for good and sufficient reasons to be recorde
(1) If a dealer, who is required to get himself registered within three months from the date from which he is first liable to pay tax, fails to get himself so registered, the prescribed authority may, after giving such dealer an opportunity of being heard, by order impose by way of penalty a sum of five thousand rupees.
(2) If any penalty is imposed under sub-section (1), the prescribed authority shall issue a notice in the prescribed form directing the dealer to pay such penalty by such date as may be specified in the notice, and the date to be specified shall not be less than thirty days from the date of service of such notice and penalty so imposed shall be paid by the dealer in the prescribed manner.
(1) A registered dealer shall furnish return of his turnover in such form, for such period, by such dates and to such authority, as may be prescribed. The returns furnished by a dealer shall be duly acknowledged in the manner prescribed:
Provided that the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or permit any such dealer, -
(a) to furnish them for such different periods; or
(b) to furnish a consolidated return relating to all or any of the places of business of the dealer in the State for the said period or for such different periods and to such authority, as he may direct.
(2) If the Assessing Authority has reason to believe that the t
(1) If a dealer, required to file the return under sub-section (1) or sub-section (2) of section 31, -
(a) fails to pay the amount of tax due as per the return for any tax period;
(b) furnishes a revised return under sub-section(3) of section 31 showing a higher amount of tax to be due than was shown by him in the original return; but fails to pay the additional amount of tax due according to the revised return; or
(c) fails to furnish return, -
he shall be liable to pay interest in respect of clause(a) on the tax payable by him according to the return; in respect of clause(b) on the difference of amount of tax according to the revised return; and in respect of clause(c) on the tax payable for the period for which he has failed to furnish the return
(1) No person who in not a registered dealer shall collect in respect of any sale of goods by him in the State any amount by way of tax under the Act and no registered dealer shall make any such collection except in accordance with the provisions of the Act and the rules made thereunder and not beyond the rate specified under the Act.
(2) Notwithstanding anything contained in sub-section (1), a registered dealer who is liable to pay turnover tax under section 25 shall not collect any sum by way of tax on the sale of goods during the period to which such turnover payment relates.
(3) Tax collected and deposited under the provisions of the Act to which a dealer may be held not liable shall not be refunded and shall stand forfeited.
(4) If any person acts in contravention of the provisions of the
The amount of tax, interest or penalty payable or refundable for any period under the provisions of the Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of rupee, then, if such part is fifty paisa or more, it shall be increased to one rupee, if such part is less than fifty paisa, it shall be ignored.
(1) Each and every return in relation to any tax period furnished by a registered dealer shall be scrutinised by the Assessing Authority within a period of three months of filing of such return to verify the correctness of calculation, application of correct rate of tax and interest and input tax credit claimed therein; and full payment of tax and interest payable by the dealer during such period.
(2) If any mistake is detected as a result of such scrutiny made as per provision of subsection (1), the Assessing Authority shall serve a notice in the prescribed form on the dealer to make payment of extra amount of tax along with the interest as per the provisions of the Act, if it is payable by a date specified in the said notice.
(1) The Commissioner or any other Tax Officer as directed by him shall undertake tax audit of records, stock in trade and the related documents of the dealers, who are selected by the Commissioner in the manner as may be prescribed for the purpose.
(2) The tax audit shall be generally taken up in the office, business premises or warehouse of the dealer.
(3) For the purpose of tax audit under sub-section (1) the Commissioner or any other Tax Officer directed by him shall examine the correctness of return or returns filed and admissibility of various claims including input tax credit.
(1) Subject to the provisions of sub-section(2), the amount of tax due from a registered dealer or a dealer liable to be registered under the Act shall be assessed in the manner hereinafter provided for each tax period or tax periods during which the dealer is so liable.
(2) Notwithstanding anything contained in this section, if a registered dealer has failed to furnish return or returns under sub-section (1) of section 31 in respect of any tax period or periods, the Assessing Authority shall proceed to make provisional assessment under section 38.
(3) If a registered dealer has filed the return in respect of any tax period within the prescribed time and the return so filed is found to be in order, it shall be accepted as self-assessment subject to adjustment of any arithmetical error apparent on the face of the said return.
(1) Where a registered dealer fails to furnish the return in respect of any tax period within the prescribed time, the Assessing Authority shall, notwithstanding anything contained in Section 37, proceed to assess the dealer provisionally for the period for such default.
(2) The provisional assessment under sub-section (1) shall be made on the basis of past returns or past records where no such returns are available, or on the basis of information received by the Assessing Authority and the Assessing Authority shall direct the dealer to pay the amount of tax assessed in such manner and by such date as may be prescribed.
(3) If the dealer furnishes return alongwith evidence showing the full payment of tax, interest and penalty, if any, on or before the date of payment specified under sub-section (2) the provisional assessment made under s
(1) Where -
(a) a registered dealer has failed to furnish any return under sub-section (1) of section 31 in respect of any period;
(b) a registered dealer is selected for audit assessment by the Commissioner on the basis of any criteria or on random basis;
(c) the Assessing Authority is not satisfied with the correctness of any return filed under section 31; or bonafide of any claim of exemption, deduction, concession, input tax credit or genuineness of any declaration furnished by a registered dealer in support thereof; or
(d) the Commissioner has reason to believe that detailed scrutiny of the case is necessary, -
the Commissioner or the Assessing Authority or any other Tax Officer, authorized by the Co
If the Assessing Authority, upon information which has come into his possession, is satisfied that any dealer who has been liable to pay tax under the Act in respect of any period, has failed to get himself registered, the Assessing Authority shall proceed in such manner as may be prescribed to assess to the best of his judgment the amount of tax due from the dealer in respect of such period and all subsequent periods and in making such assessments shall give the dealer reasonable opportunity of being heard.
No assessment under section 37, section 38, section 39 or section 40 shall be made after the expiry of three years from the end of the tax period to which the assessment relates and every return filed shall be deemed to have been accepted if not taken up for scrutiny within three years from the due date prescribed for its filing.
(1) Where after a dealer is assessed under section 37, section 38, section 39 or section 40 for any year or part thereof, the Assessing Authority has reason to believe that whole or any part of the turnover of the dealer in respect of any period has : -
(a) escaped assessment;
(b) been under-assessed;
(c) been assessed at the rate lower than the rate at which it is assessable;
(d) been wrongly allowed any deduction there from; or
(e) been wrongly allowed any credit therein, -
the Assessing Authority may, serve a notice on the dealer and after giving the dealer a reasonable opportunity of being heard and making such enquiries as it considers necessary, proceed t
(1) Where any order passed by the Assessing Authority in respect of a dealer for any period is found to be erroneous or prejudicial to the interest of revenue consequent to or in the light of an order under section 72, section 73 or section 74 or order of any court which has become final, then notwithstanding anything contained in the Act, the Assessing Authority may proceed to reassess the tax payable by the dealer in accordance with such order, at any time within a period of two years from the date of such order.
(2) Where any court or Tribunal passes any order in appeal or revision to the effect that any tax assessed under the Act or the Central Sales tax Act, 1956 should have been assessed under the provision of a law other than that under which it was assessed, then in consequence of such order or to give effect to any finding or direction contained in such order such turnover and part thereof, may be assessed or reas
(1) Tax shall be paid in the manner herein provided and at such intervals as may be prescribed.
(2) A registered dealer furnishing returns under sub-section (1) of section 31 shall pay in such manner and at such intervals as may be prescribed, the amount of tax due from him for the period covered under the return along with the amount of penalty or interest or both payable by him under section 31 and shall furnish the receipt showing the payment of such amount.
(3) A registered dealer furnishing a revised return in accordance with sub -section (3) of section 31, which shows that a greater amount of tax is due than was paid or payable in accordance with the original return, shall furnish along with the return a receipt showing payment of the differential amount in the manner provided in sub-section (2).
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(1) Notwithstanding anything contained in any law or contract to the contrary, the Assessing Authority may at any time or from time to time , by notice in writing (a copy of which shall be forwarded to the dealer at his last known address) require any person who holds or may subsequently hold any money for , or on account of any dealer who has failed to pay tax, interest or penalty under the Act, to pay into Government treasury in the manner specified in the notice, either forthwith or upon the money becoming due or being held, or within the time specified in the notice not being before money becomes due or is held, so much of the money as is sufficient to pay the amount of tax including interest due from the dealer or penalty or both, as the case may be, under the Act, or the whole of the money when it is less than that amount.
(2) The Assessing Authority may from time to time, am
(1) If any person -
(a) not being a dealer liable to pay tax under the Act, collects any sum by way of tax; or
(b) being a registered dealer, collects any amount by way of tax in excess of tax payable by him,-
he shall in respect of clause (a) above be liable in addition to tax for which he may be liable, to a penalty of an amount equal to twice the sum so collected by way of tax and in respect of clause (b) be liable to deposit the excess tax so collected in the treasury within the tax period of such collection.
(2) If the Assessing Authority in the course of any proceedings under the Act or otherwise has reasons to believe that any person has become liable to a tax or penalty, or both, under sub-section (1), he shall serve on such person a notice
(1) Notwithstanding anything contained in the Act, a value added tax shall not be imposed under the Act -
(i) where such sale or purchase takes place outside the State;
(ii) where such sale or purchase takes place in the course of inter-State trade and commerce; or
(iii) where such sale or purchase takes place in the course of import of goods into the territory of India or export of goods out of the territory of India.
(2) For the purpose of this section whether a sale or purchase takes place, -
(i) outside the State;
(ii) in the course of inter-State trade and commerce; or
(iii) in the course of import of goods into the territory of India or export of goods
Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a dealer under the Act on account of tax, penalty or interest or any amount which a person is required to pay under the Act shall be a first charge on the property of the dealer or such person.
Notwithstanding anything contained in any law for the time being in force, no proceeding for recovery of any amount under clause(b) of sub-section(1) of section 46 shall be initiated after the expiry of two years from the date of relevant assessment:
Provided that when an appeal or revision has been filed the period of limitation shall run from the date on which the amount due is finally determined.
(1) Subject to the other provisions of the Act and the rules made thereunder, the Assessing Authority shall refund to a dealer the amount of tax, penalty and interest, if any, paid by such dealer in excess of the amount due from him.
(2) Where any refund is due to any dealer according to return furnished by him for any period, such refund may provisionally be adjusted by him against the tax due or tax payable as per the returns filed under section 31 for any subsequent period in the year:
Provided that, the amount of tax or penalty, interest or sum forfeited or all of them due from and payable by the dealer on the date of such adjustment shall, first be deducted from such refund before adjustment.
(1) A registered dealer entitled to refund in pursuance of any order under the Act (including assessment under section 37, section 38, section 39 or section 40) or in pursuance of any order by any Court shall be entitled to receive in addition to the refund, simple interest at the rate of 24% per annum for the period commencing within sixty days of the application claiming refund in pursuance to such order till the date on which the refund is made.
(2) The interest shall be calculated on the amount of refund due after deducting there from any tax, interest, penalty or other dues under the Act.
(3) If as a result of any order passed under the Act, the amount of refund is enhanced or reduced, the interest shall be enhanced or reduced proportionately.
(4) When a dealer is in default or is deemed
(1) Where an order giving rise to refund is the subject matter of an appeal or further proceeding or where any other proceeding under the Act is pending and the Commissioner is of the opinion that the grant of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later, the Commissioner may, withhold the refund till such time as he may determine.
(2) Where a refund is withheld under sub- section (1), the dealer shall be entitled to interest as provided under sub-section (1) of section 51 if as a result of the appeal or further proceeding or any other proceeding he becomes entitled to the refund.
Tax collected under the Act on purchases made by specialized agencies of the United Nations Organization and Consulates or Embassies or their diplomats shall be reimbursed in such manner and subject to such conditions as may be prescribed.
No tax shall be payable on the sale of goods in Schedule 'A' and a taxable person shall not charge tax on the sale of goods which are declared tax free under this section.
(1) Where any goods are exported outside the territory of India or are supplied in the course of such export falling within the scope of section 5 of the Central Sales Tax Act, 1956, or where such goods are sold or supplied to SEZ's (Special Economic Zones) within the country, such sales shall be Zero- rated.
(2) For every sale made in terms of sub-section 1 above, an input tax credit shall be allowed and the dealer shall be entitled to the refund of the input tax paid in the State.
(3) Subject to the provisions of the Act and the rules made there under, the Assessing Authority shall refund to the dealer the amount of input tax paid by the dealer as per subsection (2), within a period of 120 days from the date of such sales.
(4) In case where a registered dealer entitled to refund under sub-sec- tion (3) is not granted refund within t
(1) The Government may by a notification published in the Government Gazette provide for a scheme of composition subject to such conditions and restrictions as may be provided therein, of tax payable by those dealers who are engaged in the business of selling at retail any goods.
(2) For the purpose of this section a dealer shall be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealers and if any question arises as to whether any particular dealer is a retailer, then the officer in charge of the case shall refer the question to the Deputy Commissioner (Appeals) who shall, after hearing the dealer decide the question.
(3) Nothing in this section will apply to a dealer who is a manufacturer or who is an importer or who has purchased any goods from a registered dealer whose sales of the
(1) Any person being-
(a) a Department of the Government or Central Government or any other Government of a State or Union Territory;
(b) a local authority;
(c) a Corporation established by or under Central or State Act;
(d) a Co-operative Society; or
(e) any Board constituted by or under Central or State Act,
shall before entertaining a tender for supply of taxable goods or sanctioning any contract for supply of taxable goods, require the supplier or contractor to furnish the tax clearance certificate in the prescribed form issued by the Assessing Authority concerned and if any authority entertains a tender without such certificate from the supplier/contractor
(1) A registered dealer or a dealer to whom a notice has been served to furnish return under sub-section (2) of section 31 shall maintain a true and up to date account of the value of goods purchased or manufactured and sold by him or goods held by him in stock, and, in addition to the books of accounts that a dealer maintains and keeps for the purpose referred to in this sub-section, he shall maintain and keep such registers and accounts in such form and in such manner as may be prescribed.
(2) Every dealer referred to in sub-section (1) shall keep at his place of business all accounts, registers and documents maintained in the course of business.
(3) Where a dealer referred to in sub-section (1) has established branch offices of the business in the State other than the principal place of business, the relevant accounts, registers and d
Any dealer liable to pay tax under the Act shall in respect of goods sold by him or on his behalf issue to the purchaser, at the time of sale, a VAT invoice or Retail invoice as the case may be, containing such particulars and subject to such conditions as may be prescribed.
(1) Any dealer whose gross turnover in a year exceeds rupees 40 lacs or such other amount as the Commissioner may, by a notification in the Government Gazette specify, shall get his accounts in respect of that year audited by a Chartered Accountant or Cost and Works Accountant within six months from the end of that year and obtain a report of such audit in the prescribed form duly signed and verified by such Chartered Accountant or Cost and Works Accountant and setting forth such particulars as may be prescribed.
(2) A true copy of such report shall be furnished by such dealer to the Commissioner by the end of the month after expiry of the period of six months during which the audit would have been completed.
(3) If any dealer liable to get his accounts audited under sub-section (1) fails to get his accounts audited or fails to furnish a true copy of the audit report within the
(1) Any dealer who is liable to pay tax, and who is a Hindu undivided family or an association of persons, club or society, firm or company or who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed, furnish a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be manager or managers of such dealer's business for the purposes of the Act.
(2) Such declaration shall be furnished at the time of registration, wherever applicable and shall be revised from time to time.
(3) The declaration furnished under this section shall also contain the name and address with designation in relation to the business of such persons who are authorized to receive notice and other documents under the Act and such service on whom shall be binding on the dealer.
(1) Where a dealer, liable to pay tax under the Act, dies then, -
(a) if the business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person shall be liable to pay tax including any penalty, sum forfeited and interest due from such dealer under the Act or under any other law, in the like manner and to the same extent as the deceased dealer, and
(b) if the business carried on by the dealer is discontinued whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased dealer would have been liable to pay if he had not died, the tax including any penalty, sum forfeited, and interest due from such dealer under the Act or under any other law,
(1) Where any person sells or purchases any taxable goods on behalf of his principal then such person and his principal shall be jointly and severally liable to pay taxes on the turnover of such sales or purchases.
(2) If the principal, on whose behalf the commission agent has sold or purchased any goods, shows to the satisfaction of the Assessing Authority that tax has been paid by such commission agent on such goods under sub-section (1), the principal shall not be liable to pay the tax again in respect of the same transaction.
(3) Where a manager or agent of a non-resident dealer sells or purchases any goods on behalf of such dealer in the State, then the non-resident dealer and the manager or the agent residing in the State, shall be jointly and severally liable to pay tax on the turnover of such sales or purchases:
Provided that,
(1) Notwithstanding anything contained in the Jammu and Kashmir State Partnership Act, Samvat, 1996 or any contract to the contrary, where any firm is liable to pay tax under the Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payments and accordingly any notice or order under the Act may be served on any person who was a partner during the relevant time whether or not the firm has been dissolved and the provisions of the Act shall apply accordingly.
(2) Where any such partner retires from the firm, he shall be liable to pay the tax, penalty, sum forfeited and interest remaining unpaid at the time of his retirement and any such amount due up to the date of retirement though unassessed at that date.
(1) When two or more companies are to be amalgamated by the order of a court or of the Central Government and the order is to take effect from a date earlier to the date of the order and any two or more such companies have sold or purchased any goods to or from each other in the period commencing on the date from which the order is to take effect and ending on the date of the order, then such transactions of sale and purchase will be included in the turnover of the sales or of purchases of the respective companies and will be assessed to tax accordingly.
(2) Notwithstanding anything contained in the said order, for all the purposes of the Act, the said two or more companies will be treated as distinct companies and will be treated as such for all periods up to the date of the said order and the registration certificates of the said companies will be cancelled, where necessary, with
(1) The Commissioner or the Additional Commissioner or the Appellate Authority or any other authority not below the rank of an Assessing Authority may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts or documents or to furnish any information, relating to stocks of goods or of sale, purchase and delivery of goods or of payments made or received by the dealer, or any other information relating to his business, as may be necessary for the purpose of the Act.
(2) All accounts, registers and documents relating to stocks of goods, or of purchase, sale and delivery of goods, payments made or received by any dealer and all goods and cash kept in any place of business of any dealer, shall at all reasonable times be open to inspection by the authorities specified in sub- section (1), and they may take or cause to be taken such copies or
(1) If the Government considers that with a view to prevent or check avoidance or evasion of tax under the Act in any place or places in the State it is necessary so to do, then it may by notification in the Government Gazette, direct the setting up of Check Posts at such place or places and notify the area of the Check Posts, (hereafter referred to as the notified area), and erect barriers where necessary for the purpose of regulating the passage of goods across such notified area:
Provided that the Check Posts established under the Jammu and Kashmir General sales Tax Act, 1962, shall be deemed to have been established under this sub-section on the appointed day.
(2) No person shall transport within the State across or beyond the notified area any consignment of goods exceeding such quantity or value as may be prescribed, by any vehicl
(1) For carrying out the purposes of section 67, every transport agency, clearing or forwarding agency having a place of business in the State and importing or clearing or forwarding goods on behalf of a dealer, shall obtain a certificate of registration in the prescribed manner from the Deputy Commissioner Commercial Taxes of the area in which it has a place of business on payment of a fee of one thousand rupees and on furnishing of security of one lac rupees in the manner as may be prescribed.
(2) The agencies referred to in sub-section (1) shall submit to the Deputy Commissioner Commercial Taxes or an Assessing Authority authorized in writing by the Commissioner, prescribed returns of goods transported, cleared or forwarded by it.
(3) The authorities referred to in sub-section (2) shall have the powers to call for and examine the books of account, documents and other records
(1) If any person, -
(a) carries on business as a dealer in contravention of any of the provisions of the Act in respect of which penalty has not been prescribed under any other section;
(b) without reasonable cause fails to furnish the returns or revised returns as the case may be, as prescribed under section 31;
(c) without reasonable cause fails to comply with the terms of any notice issued under the Act;
(d) without reasonable cause fails to produce accounts, registers, documents or any other information required under sub-section(1) of section 66 ;
(e) without reasonable cause fails to furnish the return as required under section 68;
(f) conceals his turno
(1) If any person -
(a) prevents or obstructs the inspection under sub-section (2), sub-section (3) or subsection 6 of section 66;
(b) wilfully fails to furnish the return as required under the Act; (c) conceals taxable turnover or furnishes inaccurate particulars thereof;
(d) fails to obtain certificate of registration as required under sub-section(1) of section 27 or section 68;
(e) furnishes returns without maintaining regular books of accounts to support them;
(f) makes a statement during the course of any proceeding under the Act or the rules made thereunder which he knows to be false or does not believe to be true;
(g) prevents or obstructs inspection of
(1) The Commissioner may accept from any person who is reasonably suspected of having committed an offence under the Act, a sum of money as he may determine by way of composition of such offence.
(2) On payment of such sum as may be determined by the Commissioner under subsection (1), no proceedings shall be commenced against such person as aforesaid and if any proceedings had been already commenced against such person as aforesaid such proceedings shall not be further proceeded with.
(1) A dealer or any other assessee objecting to any order passed by the Assessing Authority or any other officer authorized under section 66 or section 67, other than an Additional Commissioner or a Deputy Commissioner Commercial Taxes, may within thirty days from the date on which he is served with the order, appeal to the Appellate Authority or if the order is made by the Additional Commissioner or the Deputy Commissioner, to the Commissioner:
Provided that no appeal shall be entertained by the said authority against an order of assessment unless it is satisfied that, -
(a) where all the returns for a year have been filed, the amount of tax due under the Act on the turnover of sales or purchases, as the case may be, admitted by the appellant in the returns filed by him or at any stage in any proceeding under the Act, whichever is highe
(1) Notwithstanding anything contained in any other law for the time being in force, any person aggrieved by an order passed under section 72 may within three months from the date of such order prefer an appeal to the Tribunal.
(2) The Tribunal may, after calling for and examining the relevant record and giving the parties a reasonable opportunity of being heard, -
(a) confirm or cancel such order, or pass any other order which it may deem fit; or
(b) set aside such order with a direction to pass fresh order after such enquiry as it may direct.
(3) During the pendency of an appeal the Tribunal may, for reasons to be recorded in writing, stay the recovery of the disputed amount of tax and penalty.
(1) The Commissioner may, on his own motion call for the records of any proceedings which are pending before, or have been disposed off by the Appellate Authority or any other authority appointed under sub-section (2) of section 3, for the purpose of satisfying himself as to the correctness, legality or propriety of such proceedings or of any order made therein and may pass such orders in relation thereto as he may think fit.
(2) No order shall be made under this section, which adversely affects the rights of a dealer without giving him a reasonable opportunity of being heard.
(1) Within sixty days from the date of communication of the order of the Tribunal, passed in appeal being an order which affects the liability of any person to pay tax or penalty or interest or to forfeiture of any sum or which effects the recovery from any person of any amount under section 73 that person or the Commissioner, may by application in writing (accompanied where the application is made by any person other than the Commissioner by a fee of five hundred rupees) require the Tribunal to refer to the High Court any question of law arising out of such order and where the Tribunal agrees, it shall as soon as may be but not later than ninety days from the receipt of such application draw up a statement of the case and refer it to the High Court:
Provided that the Tribunal may, if it is satisfied that dealer or the Commissioner was prevented by sufficient cause from presenting
The provisions of sections 5 and 12 of the limitation Act, Samvat 1995, shall apply to appeals and revisions filed under the Act before the Appellate, Reviewing Authorities or the Tribunal.
No assessment made and no order passed under the Act, or the rules made there under shall be called in question in any Civil Court.
(1) The authority appointed under section 3 or the Tribunal either of its own motion or on an application may, at any time, within three years from the date of any order passed by it, rectify any mistakes apparent on the face of record:
Provided that no such rectification which is prejudicial to the assessee or any other person shall be made unless the authority concerned has given notice to the dealer or such other person of its intention to do so and allowed him a reasonable opportunity of being heard.
(2) Where such rectification has the effect of enhancing the assessment, the authority concerned shall serve on the dealer a revised notice of demand in the prescribed form and there from all the provisions of the Act and rules framed there-under shall apply as if such notice had been served in the first instance.
Notwithstanding anything contained in the Act, the Government may, if it is of the opinion, for reasons to be recorded in writing that it is necessary or expedient so to do in public interest by notification in the Government Gazette grant immunity from prosecution or penalty for any offence under the Act or reduce or remit interest on arrears of tax admitted by the dealer or assessed by concerned authorities subject to such conditions as it may impose.
(1) With a view to identify dealers who are liable to pay tax under the Act, but have remained unregistered, the Commissioner shall from time to time cause a survey of unregistered dealers to be conducted.
(2) For the purpose of the survey, the Commissioner may by general or special notice require any dealer or class of dealers to furnish the names, addresses and such other particulars as he may find necessary relating to the persons and dealers who have purchased any goods from, or sold any goods to, such dealer or class of dealers during any given period.
(3) For the purposes of the survey, the Commissioner may call for such details and particulars regarding the services provided by public utilities and financial institutions including banking companies, which he is of the opinion will be relevant and useful for the purposes of the sur
(1) If the Commissioner considers that for the purposes of better administration of the Act, it is necessary so to do, he may by notification in the Government Gazette, direct that data and information be collected relating to any matter dealt with, by or in connection with the Act by such officer as may be specified in the notification.
(2) Upon such direction being made, the Commissioner or the officer authorized by him in this behalf may, if found necessary, by notice in any news paper(s) or in such other manner as in his opinion is best calculated to bring the notice to the attention of dealers and other person or persons, call upon all dealers or any class of dealers or persons to furnish such data and information or returns as may be stated therein relating to any matter in respect of which data and information is to be collected. The form in which, the persons to whom or, th
(1) If any person required to furnish any data, information or return under section 81 -
(a) wilfully refuses or without lawful excuse neglects to furnish such data, information or return; or
(b) wilfully furnishes or causes to be furnished any data information or return which he knows or has reason to believe to be incorrect or false, he shall be liable to a penalty, which may extend to five thousand rupees and in case of continuing default to a further penalty which may extend to one hundred rupees for each day after the first day during which the default continues.
(2) If any person, engaged in connection with the collection of data, or information under section 81 or compilation or computerization thereof wilfully discloses any such data, information or the contents of any return given or made under that section, otherwise than in
(1) Notwithstanding anything contained in section 92, if the Government is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any of the particulars relating to any proceedings under the Act in respect of such dealers and persons, it may publish or disclose or cause to be published or disclose such names and particulars in such manner as it thinks fit.
(2) No publication or disclosure under this section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected with any proceeding under the Act, until the time of presenting an appeal to the appropriate Appellate Authority has expired without an appeal having been presented or the appeal, if presented, has been disposed of.
Explanation: - In the case of a firm, company or oth
(1) Any person who is entitled or required to attend before any authority including the Tribunal in connection with any proceeding under the Act, otherwise than when required to attend personally for examination on oath or affirmation, may authorize in prescribed form -
(a) any relative or other person regularly employed by him;
(b) any legal practitioner, or Chartered Accountant or Cost and Works Accountant who is not disqualified by or under sub-section (2);
(c) any sales tax practitioner who possesses the prescribed qualifications and is entered in the list which the Commissioner shall maintain in that behalf and who is not disqualified by or under sub section(2); or
(d) any person, who immediately before the commencement of the Act was a sales t
(1) The Government may make rules for carrying out the purposes of the Act.
(2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for -
(a) all matters expressly required or allowed by the Act to be prescribed;
(b) the manner in which the turnover shall be ascertained and the tax shall be assessed levied or collected;
(c) the instalments by which the tax shall be paid;
(d) granting of licenses and certificates to dealers and agents and imposing of conditions applicable to, and fee payable for, such licenses and certificates;
(e) the submission of returns, the maintenance of books of accounts and documents and
If any difficulty arises in giving effect to the provisions of the Act, the Government may, by general or special order published in the Government Gazette, make such provisions not inconsistent with the provisions of the Act as appear to it to be necessary or expedient for the removal of the difficulties:
Provided that no such order shall be made after the expiration of two years from the commencement of the Act.
(1) If any issue arises, otherwise than in a proceeding pending before a court, Tribunal or before Assessing Authority under the Act, as to whether for the purpose of the Act, -
(a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department, is a dealer;
(b) any particular thing done to any goods amounts to, or results in, the manufacture of goods within the meaning of that term;
(c) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, thereof;
(d) any particular dealer is required to be registered; or
(e) any taxes payable in respect of any particular sale or purchase and, if so the rate of such tax,-
The Commissioner may, from time to time issue such instructions not inconsistent with the provisions of the Act, and the rules made thereunder, as he may consider necessary for purposes of implementing the provisions of the Act or the rules made there-under.
The Commissioner, the Additional Commissioner, the Appellate Authority or any other authority not below the rank of Assessing Authority appointed to assist the Commissioner shall, for the purposes of the Act, have the same powers as are vested in a Court under the Code of Civil Procedure, Samvat 1977, when trying a suit in respect of the following matters, namely:-
(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commissions for the examination of witnesses.
The Commissioner or any other person appointed under sub-section (2) of section 3 may, for carrying out the purposes of the Act, require any person, including a Banking company, Railways, Airlines, Post office, or any officer thereof to furnish any information or statement useful for, or relevant to, any proceeding under the Act.
(1) With a view to preventing evasion of tax and ensuring proper compliance with the provisions of the Act, the Commissioner or any other officer appointed under sub-section (2) of section 3 not below the rank of Assessing Authority may from time to time collect information regarding sales and purchase effected by any person or any class of persons and cause any of such transactions of sale and purchase to be cross-checked.
(2) The officer referred to in sub-section (1) may from time to time require any person or any class of persons to furnish such information, details and particulars as may be specified regarding the transactions of sales and purchases effected by them for a period, to such authority, and by such date, as may be required.
(3) The Commissioner or any other officer appointed under sub-section (2) of section 3 shall cause any of such transactions to be cross-chec
(1) The particulars contained in any statement made, return furnished or accounts or documents produced under any provisions of the Act or of the rules made there-under, or in any evidence given or affidavit or deposition made in the course of any proceedings under the Act or the rules made there-under, or in record of any proceedings relating to the recovery of a demand prepared for purpose of the Act or the rules made there- under, shall be treated as confidential.
(2) Nothing in sub-section (1) shall apply to the disclosure of any particulars -
(i) for the purpose of a prosecution under the Jammu and Kashmir State Ranbir Penal Code in respect of any such statement, return, account, documents, affidavit or deposition or for the purposes of prosecution under the Act or the rules made thereunder;
&n
A memorandum of appeal filed under section 72 or section 73 and an application for revision under section 74 shall bear court fee stamps of such value as may be prescribed.
(1) On every application -
(a) for a certified or duplicate copy of a certificate of registration;
(b) for a certified copy of an order of assessment or any order passed or any document produced or filed in any proceeding under the Act; or
(c) for the determination of any question under section 87 or a copy of order or document under the Act, there shall be paid such fee in court fee stamps as may be prescribed.
The Commissioner may by notification in the Government Gazette require that any class of registered dealers as may be specified in the notification declare such details regarding the stocks of goods held by them on the day immediately preceding the appointed day in such a manner and with such particulars and to such authority, as may be notified in this behalf.
The Government may, in such circumstances and subject to such conditions as may be specified in the rules, provide that a setoff of the whole or any part of the tax paid under the Jammu and Kashmir General Sales Tax Act, 1962, in respect of sales or purchases of goods which are held in stock on the appointed day by a taxable person under the Act, be granted to such person.
If any person or a registered dealer, liable to pay tax,-
(i) sells or otherwise disposes of his business or any place of business;
(ii) discontinues or transfers his business or changes his place of business or opens a new place of business;
(iii) changes the name, constitution or nature of his business; or
(iv) wants to make any change in the class or classes of goods specified in his certificate of registration for use in the manufacture of any goods for sale, he shall within the prescribed time inform the prescribed authority accordingly and if any such person dies, his legal representative shall in like manner inform the said authority.
Where the ownership of the business of a person is entirely transferred and the transferee carries on such business either in its old name or in some other name, the transferee shall for all the purposes of the Act (except for liabilities under the Act already discharged by such person) be deemed to be, and to have always been registered, as if the certificate of registration of such person had initially been granted to the transferee; and the transferee shall on application to the prescribed authority be entitled to have the registration certificate amended accordingly.
Where the certificate of registration of any person is cancelled under any provision of the Act, such person shall, save when he has transferred his business to someone else, subject to the provision of section 54 be liable to pay tax on goods purchased by him after registration and remaining unsold at the time of cancellation of certificate at a rate leviable for the sale of such goods.
(1) If the Commissioner is satisfied that any records pertaining to any dealer have been destroyed as a result of fire, flood, earthquake or otherwise as a result of any natural or other calamity or event, he may by a notice in writing, require such dealer to attend before him on a date and at a place specified in the notice, or to produce before him any accounts, registers, documents or copies thereof or to furnish fresh returns or declarations under the Act or any other law for such period, by such dates and to such authority as may be specified in the notice (being returns for a period for which a dealer has not yet been assessed), or to furnish true copies of, or extract from, any documents already submitted to the Commissioner, on or before the date specified in the notice, or to furnish any other information relating to the business of the dealer as may be specified in the notice, being information which the Commissione
In computing the period of limitation specified for the assessment or re-assessment, as the case may be, the time during which any assessment or re-assessment proceeding remained stayed under the order of a competent court shall be excluded.
Any officer exercising the powers under the Act may seek the assistance of any Police officer or other officer of the Government, as and when required and upon such request for assistance being made, the Police officer or such other officer, as the case may be, shall render the necessary help in accordance with law.
(1) With effect from the appointed day, the Jammu and Kashmir General Sales Tax Act.1962 (Act No XX of 1962) shall cease to have application in respect of goods to which the Act applies.
(2) Notwithstanding anything contained in sub-section (1), the application of the Act to any such goods shall not -
(a) revive anything not in force, or in existence, at the time of such application;
(b) affect the previous operation of the Jammu and Kashmir General Sales Tax Act, 1962 or anything done or suffered thereunder;
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the Jammu and Kashmir General Sales Tax Act, 1962;
(d) affect any penalty, forfeiture or punishment incur
(1) A registered dealer under the Jammu and Kashmir General Sales Tax Act, 1962, on the appointed day shall on making an application for registration in terms of the provisions of this Act, shall be deemed to be registered under the Act till the application is decided by the competent authority.
(2) Notwithstanding anything contained elsewhere in the Act for purposes of goods to which the Act applies: -
(a) levy, assessment, reassessment, appeal, revision, review, rectification, reference, registration, collection, refund imposition of any penalty or of interest or forfeiture of any sum or recovery for any period before the appointed day shall continue to be governed by the Jammu and Kashmir General Sales Tax Act, 1962 and all the rules, regulations, orders, notifications, forms and notices issued thereunder shall continue to apply till
The Jammu and Kashmir Value Added Tax Ordinance, 2005 (Ordinance No. III of 2005) is hereby repealed.
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