Central Goods and Services Tax (Extension to Jammu and Kashmir) Act Rules, 2020 [R10-A50]
As at 7 September 2026. In force from 24 February 2020.
Rules (8)
Rule 1. Short title and commencement [S29-Q7D]
Rule 2. Definitions [S29-Q8K]
Rule 3. Application for registration [S29-Q9H]
Rule 4. Register of registereds person [S29-QAQ]
Rule 5. Conditions of licence [S29-QBN]
Rule 6. Records and returns [S29-QCV]
Rule 7. Fees [S29-QDS]
Schedule Schedule. Fees and Forms
Made under
Recital: "In exercise of the powers conferred by section 51 of the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (26 of 2017), the Central Government hereby makes the following rules, namely". Names section 51 of the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (26 of 2017) [S28-8Z3]. Vires verified.
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