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Government of Jammu and Kashmir

Finance Department
Notification
Srinagar, the 3rd October 2011
SRO 300.- In exercise of the powers conferred by section 26 of the
Jammu and Kashmir General Sales Tax Act,1962, the Government
hereby direct that in the Jammu and Kashmir General Sales Tax Rules,
1962 following amendments shall be made, namely:1.

In rule 2.-

(i)

After clause (dd) the following clauses shall be inserted:(dd-1) Digital signature means authentication of any electronic
record by a subscriber by means of an electronic method or
procedure in accordance with the provisions of section 3 of the
Information Technology Act, 2000;
(dd-2) Digital signature certificate means a digital signature
certificate issued under sub-section (4) of section 35 of the
Information Technology Act, 2000;
(dd-3) Document includes an electronic record as defined in
clause (t) of sub-section (1) of Section 2 of the Information
Technology Act, 2000;

(ii)

after clause (f) the following clauses shall be inserted:


(ff) Notice means a notice issued under the Act or the rules, in
the form prescribed under these rules:
Provided that where such notice is issued electronically,
bearing a serial number generated by the computer, the signature
of the issuing authority shall not be required;
(fff) Permanent Account Number (PAN) means the
Permanent Account Number (PAN) allotted under the Income Tax
Act,1961;

(iii) after clause (g) the following clauses shall be inserted:


(gg) Private Key means the key of a key pair used to create a
digital signature;
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(ggg) Public Key means the key of a pair used to verify a digital
signature and listed in the digital signature certificate;
(iv) after clause (h) the following clause shall be inserted:
(hh) Receipt means an acknowledgement of receiving the
documents.
Provided that where such receipt is issued electronically,
bearing a serial number generated electronically, the signature of
the person receiving the document shall not be required;
(v)

after clause (i) the following clause shall be inserted:


(ii) Verify in relation to a digital signature, electronic record or
public key, with its grammatical variations and cognate
expressions means to determine whether(a) the initial electronic record was affixed with the digital
signature by the use of private key corresponding to the public
key of the subscriber;
(b) the initial electronic record is retained intact or has been
altered since such electronic record was so affixed with the digital
signature.
Explanation: - For the purpose of this clause subscriber means
a person in whose name the digital signature is issued.

(vi) after clause (m), the following clause shall be inserted:(mm) Website means the website as may be notified by the
Commissioner.
2.

In rule 7.(i)

In clause (a) after the words and figures Form ST-5 the
following words shall be inserted.
and application by a dealer opting for composition scheme
shall also file Form-05D.
The documents which shall accompany the application for
registration in Form ST-5 shall be as may be notified by the
Commissioner from time to time.
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(ii)

In clause (d) after the words being heard the following


shall be inserted/making of the deficiencies in the application.

(iii) after clause (d) the following shall be inserted as subclause(i):(i) the acknowledgement of application for registration,
notices affording the dealer an opportunity of being
heard/making up the deficiencies in the application, fixation
of security and order refusing registration shall be in the
formats as may be prescribed by the Commissioner.
(iv)

after clause (f) the following clauses shall be inserted;


(g) If the registered dealer is a partnership firm or an
association of persons, it shall submit further application,
in form ST-5(A) to the registering authority.
(h) If a registered dealer has more than one place of
business, he shall submit a further application in form
ST-5(B) to the registering authority alongwith form ST-5, if
the additional place of business exists at the time of
submission of an application for registration and in other
cases within one month from the opening of additional
place of business.
(i)
Declaration of Business Manager: (1) Every dealer
shall declare the name of his business manager in Form
ST-5(c) at the time of filing of application for registration.
(2)

Such declaration shall be signed in the case of a: -

a)
b)
c)
d)
e)
f)

Hindu undivided family, by the Karta.


Club by all members of its governing body.
An association by all members of its governing body.
Society, by all members of its governing body.
Firm by all its partners.
Company, by resolution passed by its Board of
directors in this behalf.
In other cases, by the guardian or trustee or other
person, carrying on business on behalf of another
person and also by the person on whose behalf the
business is carried on, if not under disability.

g)

(v)

Form ST-5 (c) shall be accompanied by two copies of recent


passport size photographs and two specimen signatures duly
certified by the person signing the declaration form.

(vi)

In case of a change of business manager the dealer shall inform


the Assessing Authority concerned within 15 days from the date
of such change and shall file a fresh declaration.

(vii) All acts done by the business manager for purpose of the Act and
rules shall be deemed to have been done by the dealer and the
dealer shall be responsible for all such acts done by his business
manager.
3.

In rule (8-A).(i)

After sub-rule (1) the following sub-rule (1A) shall be


inserted; namely:
(1A) the application shall be accompanied by proof of:
a. Upto date payment of tax
b. Status of returns
c. Bank certificate indicating account number and operational
status of the account.
Provided that if the dealer applies for renewal of the
certificate of registration after due date, the Assessing
Authority may renew the certificate of registration submit
to payment of Rs.2000.00 as late fee in the Treasury.

(ii)

after sub-rule (2) the following shall be inserted as sub-rule


(3), namely ___
(3) The notices intimating the dealer regarding failure on his
part to apply for renewal of registration and the notice
rejecting the application for renewal of registration shall be
in the formats as may be prescribed by the Commissioner.

4.

Rule 12 shall be substituted by the following:12. Amendment in Registration Certificate. If a dealer to


whom a certificate of registration has been issued effects any of
the following changes in his business, he shall within 30 days from
the date of occurrence of such event send his application bearing
court fee stamp of Rs. 10.00 together with the documentary proof
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of such change, to the Assessing Authority and his certificate may


be amended, replaced or cancelled.
a) Adds a place of business, or
b) Transfers his business in whole or in part, or
c) Transfers his place of business by way of sale, lease, hire
or any other manner, or
d) Disposes of his business or any part thereof, or
e) Makes any change in the ownership of business, or
f) Changes the name, style, constitution or nature of
business, or
g) Enters into an association.
Provided that if a dealer is already registered under the
Jammu and Kashmir Value Added Tax Act, 2005 he shall not be
allowed to make amendments in the details which are common to
the registration certificate granted under the Jammu and Kashmir
Value Added Tax Act, 2005 and Jammu and Kashmir General Sales
Tax Act, 1962.
5.

In rule 13.i)
In clause (b) after the words assessment ceased the
following shall be inserted, namely __
The format conveying order of cancellation to the dealer shall
be as may be notified by the Commissioner.
ii)
In clause (c) between the words liable to tax under the Act
and or has committed the following words shall be inserted,
namely __
or an incorporated body is closed down or otherwise it
ceases to exist, or the proprietor of the proprietorship business
dies without leaving any successor to carry on business or in case
of a firm or association of persons it is dissolved or a person or a
dealer is registered by mistake.

6.

In rule 15.i)

In clause (a) the words copies of Manufacturing Account,


Trading Account, Profit and Loss Account and Balance Sheet
if any shall be substituted by the following.
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1.) Balance Sheet in Form ST-12A.


2.) Manufacturing and Profit and Loss Account in Form ST12 B (wherever applicable).
3.) Trading & Profit and Loss Account in Form ST-12 C.
ii)

7.

In clause (b) after the words Form ST-13 the following


shall be inserted:
1.) Statement of local purchases in Form ST-13 A.
2.) Statement of receipt of certificates specified in SRO
Notification 195 of 1978 (A Forms) in case of Liquor
dealers in Form-13B.
3.) Statement of Local Sales of Liquor in Form ST-13C.
4.) Consumption Statement of certificates specified in SRO
Notification 195 of 1978 (A Forms) in case of Liquor
dealers in Form-13D.

The forms ST-5, ST-6, ST-12, ST-13 and ST-16 shall be


substituted by the forms appended hereto.
This notification shall come into force w.e.f. 1[1st April, 2012].
By Order of the Government of Jammu and Kashmir.

Sd/Commissioner/Secretary to Government
Finance Department
No : ET/P.Tax Rules/81/2011

Dated : 03-10-2011

st

The words and figures 3.10.2011 substituted with words and figures 1 April, 2012 vide notification
SRO 118 of 2012 dated 29.3.2012.

Application for Registration


As GST Dealer
[See Rule 7(a)]
Log

Form ST - 05

o of J & K
CT

Please fill in capital letters where applicable and sign the


declaration

Part A : Generic Information


1.
2.
3.
4.
6.

Title
Name of
Applicant
Father / Husband Title
Name
Trading Name
Date of Birth or Date of
Incorporation

Given Name

Surname

Given Name

Locality

Town

City

Contact Details

9.

Resident Status

13

Female

Business Status

Village
District
Mobile

Pin Code
Fax

E-mail ID
Resident Dealer
01 Proprietorship
04 Private Limited
07 Government Company

10 Trust
13 Others
(Please Specify)
Number
Residential Address

12.

Male

Sex

Street

Area

8.

11.

5.

Number

Landline

10.

PAN Details
Business Address

7.

Surname

Non-Resident Dealer

02 Unregistered Partnership
05 Public limited Company
08Statutory Body

03 Registered Partnership
06 Public Sector Undertaking
09 Co-Operative Society

11 HUF

12 Manager / Agent of NRD

Street

Area

Locality

Town

City

Country

Pin Code

Statutory Authority 01 Registrar of Companies


(Please select
statutory
04 Department of Industry &
authority(ies) with
Commerce
which you may be
07 District Magistrate
registered)
Whether registered in J&K VAT Act 2005/ MST ACT

Village
District

State

02 Registrar of Firms

03 Department of
State Excise

05 Department of Health

06 Drug Controller

08 Any Others (Please


Specify)
Yes
No
If yes, Quote TIN

Part B: Business Information


Liquor
Works
Contract

Manufacturer

Wholesaler

Importer

Non-Importer

Resin
Other Goods

Lottery Tickets
Aviation Turbine Fuel
Others, Please Specify
_____________________

Natural Gas
Telecom or Cellular phone
agency

Nature
of
14. Goods
and
Services

Retailer

lodging provided by hotels


service of private nursing
home
courier agencies

Beauty saloons
services of advertisers

Banquet Hall Service


catering services
services of cable TV
Services
Banking Service
Operators
Insurance Service
Commercial/professional training and coaching services provided
by private educational institutions
Services provided in the shape of photofinishing including
developing, printing and enlarging
Others, Please Specify _______________
Date of Commencement of Business
Date from which liable to be Registered
15.
16.
/
/
/
/
Estimated Annual Gross Turnover in Estimated Annual Taxable Turnover in
Rs
Rs
17. Turnover Details

Part C : Other Information


18.
19.
20.
21.

Do you use computerized accounts?


Do you intend to import goods ?
Do you intend to export goods ?
Will you make tax free sales?
Bank Name

22. Bank Details

23. Notes

24.

1
3
2
4

Reference
Dealer Details

Bank Code

Yes
Yes
Yes
Yes
Bank Branch
Type of Account

If you are a Partnership Firm


If you have Additional Place of Business
If others can Sign on your behalf
If you fall under Composition Scheme
TIN

No
No
No
No

Name

Saving

Current

Account Number

FILL Form ST 05 (A)


FILL Form ST 05 (B)
FILL Form ST 05 (C)
FILL Form ST 05 (D)
Style of
Business

Part D : Specimen Signatures


25.
26.
27.

Part E : Declaration
Latest
photographs

I apply for registration under J & K GST ACT, 1962 and declare that the detailed
furnished above are true and correct to the best of my knowledge. I am aware that there
are penalties for making false declarations.
Name
Signature
Date

Place
Part F : Official Use Only

28. Date Of Receipt:


30.

Registration Fees
Paid

29.

Sales Tax Circle


Code

31.

32. T.R. No.

33. T.R. Date

Security Deposit
34. Type (Blank If
None)

35.

Security Amount
in Rs

36. Drawn On
37. Expiry Date

Importer
38. Registration Type
Trade

Exporter
Works
Contract

Trader

Manufacturer

Services

39. Notes
Processed By:
Name and
40.
Designation of the
Officer:

Instruction to Registration Application Form ST 05


(These are meant for the guidance of the dealers/officers/officials of the Commercial Taxes Dept.,
Govt. of J&K and do not form a part of the Jammu and Kashmir General Sales Tax Rules)
Please complete all boxes using block capitals and in black ink
Boxes which are marked CTD to complete must be left blank.
Box 1. Name of Applicant: Please enter the name of the applicant; surname first , followed by given name,
in specified boxes only.
Box 2. Fathers/Husbands name: Please enter the name of your husband (if married) or father as
appropriate.
Box 3. Trading Name: Please enter the name under which the business trades. If the business trades under
your own name, surname first followed by given name.
Box 4. Date of Birth or Date of Incorporation: Please enter the date of birth or date of incorporation in
case of company
Box 5. Sex: Please enter Male or Female
Box 6. PAN Details: Please enter PAN as issued by Income Tax Dept.
Box 7. Business Address: Please enter your address details in the format detailed on the front of the form
beginning with the number of the property followed by street name, area or locality, village, town or city,
district and postal index number.
Additional places of business:
If your business operates from more than one location within J&K please give the details of each place of
business separately on Form VAT-01-(B) Each additional place of business must be separately listed.
Box 8. Tel. No. : Please enter your Business telephone number including full STD code.
Box 8. Mobile No: If you have a mobile telephone please enters the number here.
Box 8. Fax No.: If you have a fax number please enters the full number including STD code.
Box 8. E-mail: If you have an e-mail address and wish to be contacted by this method please enter the
address here.
Box 9. Resident Status: Indicate here whether you are resident or non-resident dealer.
Box 10. Business status: Select the option that identifies the status of your business from the options
below:
1) Proprietary
2) Unregistered Partnership
3) Registered Partnership
4) Private Limited
5) Public Limited
6) Public Sector undertaking
7) Government Company
8) Statutory body
9) Co-operative
10) Trust
11) HUF
12) Manager/agent of non-resident dealer
13) Other
If your business is a partnership please complete Form VAT-01(A) with partner details.
If others can sign on your behalf complete Form VAT 01( C)
Box 11: Residential Address: Please enter your address details in the format provided.
Box 12. Statutory Authority with whom registered: Please select the statutory authority (ies) with which
you may be registered from the following selection below:
1) Registrar of Companies
2) Registrar of firms
3) Department of State Excise
4) Department of Industry and Commerce
5) Department of Health
6) Drug Controller
7) District Magistrate
8) Any Others (Please Specify)
Box 13. Whether registered in J&K VAT Act 2005/ MST ACT:

10

Enter TIN/Reg No. if registered in any other Act


Box 14. Nature of Goods and Services: Please select the type of goods or service which best describes
your business:
1) Liquor
2) Works Contract
3) Other Goods
4) Services
If you are dealer, dealing in liquor then please specify you nature of business from the following:
1) Manufacturer
2) Wholesaler
3) Retailer
If you are works contractor then please specify your nature of transactions from following:
1) Importer
2) Non- importer
If you are dealing in goods then please specify the goods under which you are dealing and select from the
following:
1) Resin
2) Lottery tickets
3) Natural Gas
4) Aviation turbine fuel
5) Others, then please specify
If you are dealing in services then please select type of service provided by you from following:
1) Telecom or Cellular phone agency
2) Beauty saloons
3) Services of advertisers
4) Banquet Hall Service
5) Services of cable TV Operators
6) lodging provided by hotels
7) service of private nursing home
8) courier agencies
9) catering services
10) Banking Service
11) Insurance Service
12) Commercial/professional training and coaching services provided by private educational institutions
13) Services provided in the shape of photofinishing including developing, printing and enlarging
14) Others, please specify
Box 15: Date of Commencement of Business: Please enter the date from which your business
commenced.
Box 16: Date from which liable to be registered: Please enter the date from which you are liable to be
registered.
Box 17. Turnover Details: Please enter the annual gross turnover and Annual taxable turnover of the
business in INR.
Box 18. Enter Yes if your accounting records are computerized
Box 19. Enter Yes if you intend to import goods
Box 20. Enter Yes if you intend to export goods
Box 21. Enter Yes if you will make sales of tax free goods.
Box 22. Bank Details: Please enter the full name of your bank, and branch, used for business purposes
Box 23. Notes: if you are meeting with any of the following criteria then you shall attach annexure as give
below:
1) If you are a partnership Firm then please fill Form ST 5A and attach with this application
2) If you have any additional place of business then provide details in Form ST 5B
3) If you are authorizing any person for sign on your behalf then please provide details in Form ST 5C
4) If you are opting for any composition scheme then please fill Form ST 5D
Box 24: Reference Dealer Details: Please enter details of reference dealer TIN, Name and Style of
Business
Box 25. Specimen Signature: Please enter your normal, three specimen signatures, in black ink.
FINALLY: Sign and date the form and attach all relevant additional forms as required above in relation to
partner details, additional places of business details and authorized signatory details, where appropriate.

11

Form ST-5(A)
(See rule 7 (g))
(To be attached with Form ST-5)
Information about Proprietor, each partner (in case of partnership) Director (in case of
Private Company) separately and Karta of HUF.

1.

Name

______________________________________

2.

Fathers Name

______________________________________

3.

Status

______________________________________

4.

Extent of interest in business _____________________________________

5.

Permanent Address
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------

6.

Present Address
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------

7.
Details of all immovable properties owned:
S.No. Full address where property
Approximate
is situated
value

Extent of
Share

8.
Particulars of other business(s) in which the person has interest
S.No. Name of business
Address
Extent of
Share

Verification
The above details are true and correct to the best of my knowledge and belief
and nothing has been concealed therein.
Place ____________________

Signature of the person


concerned

Date ___________________

12

Form ST-5(B)
(See rule 7(h))
(To be attached with Form ST-5)
S.No.

Details of additional places of business


Complete
Use of premises-factory/
Address
Godown/office/sale
outlet/any other (to be
specified)

Telephone
Number

VERIFICATION

The above details are true and correct to the best of my knowledge and
belief and nothing has been concealed therein. I further declare that I
shall inform the department whenever there is a change in the
information provided in this form.

Place __________
Date _________

Signature.
Full name____________
Status_______________

13

Form ST-5(C )
(See rule 7[i]

(To be attached with Form ST-5)


Declaration of Business Manager and person(s)
authorized to receive notices & documents
Instructions:
1. To be submitted in duplicate

Photograph

2. This Form should be signed by:


a) Proprietor, in case of Proprietorship concern
b) All Partners, in case of Partnership firm
c) Managing Director or authorized signatory, in case of a Company
d) Karta, in case of Hindu Undivided Family
e) Authorized Signatory, in all other cases
3. Use separate form for each person declared as Business Manager
Passport size photograph of the Business Manager to be pasted above.
Name of the Business :
______________________________
TIN ___________________________
Full Name of the Business Manager:
______________________________
Permanent address of the Business Manager: _____________________________
______________________________
5. Present address of the Business Manager:
______________________________
______________________________
______________________________
6. Date from which authorized to act as
______________________________
Business Manager
______________________________
4.
1.
2.
3.
4.

7. Specimen signatures (i) ____________________ (ii)____________________________


8. Particulars of other persons who are authorized to receive notices and other
documents under the Act.
Name _____________________________________________________
Address___________________________________________________
Signature__________________________________________________
Name _____________________________________________________
Address___________________________________________________
Signature__________________________________________________

Declaration:

I/We declare that the person named above whose specimen


signatures are appended in column 7 is authorized to act as a Business
Manager for the above referred business for which application for
registration is being filed under the Jammu and Kashmir General Sales
Tax Act, 1962. His all actions in relation to this business will be binding

on me/us. He is also authorized to receive notices and other

14

documents under the Act. I/we also authorize the


person/persons whose particulars are given in column 8, to
receive notices and other documents under the Act and to act
as my/our authorised signatory.

Signatories
Full Name

Signature

Status

Extent
of interest in
business

(Please write names of all signatories and attach another sheet, if space is inadequate)

Acceptance as a Business Manager

Acceptance of the person(s)


authorized to receive notices etc.

I, accept to act as a Business Manager


for the above referred business

I, accept to receive notices and


other documents under the Act

Signature
Name
Parentage
Address
Date

Signature
Name
Parentage
Address
Date

_________________________
_________________________
_________________________
_________________________
_________________________

____________________
____________________
____________________
____________________
____________________

(Attach additional sheet if space is


inadequate)
Verification
The above details are true and correct to the best of my knowledge and
belief and that nothing has been concealed therein. I/we further declare
that I/we shall inform the Department whenever there is a change in the
information provided in this form.

Place:
Date:

Signature _______________________
Full name_______________________
Status
_______________________
Seal
_______________________

15

Form ST 05D

(For Composition)
[See Rule 5(a)]

Please fill in capital letters where applicable and sign the declaration
Information About Composition of Tax in Case of Dealers Opting for Composition Scheme
(For New Dealers Applying for GST Registration / For Dealers Already Having TIN and Opting for
Composition Scheme)
1
2
3
4
5

Name of
Applicant / Dealer
Father / Husband
Name
TIN (If already
registered)

Title

Surname

Given Name

Title

Surname

Given Name

Type of Business
Composition
under SRO /
Notification
Date from which
under
Composition
Scheme

SRO / Notification _______________________dated_______________

The above details are true and correct to the best of my knowledge and belief and nothing has been
concealed therein. I further declare that I shall inform the department whenever there is a change in the
information provided in this form.
Name
Signature
Date

Place

16

FORM ST-6
[ See rule 7 (d) ]
CERTIFICATE OF REGISTRATION
TIN.
Sales Tax Circle .
Srinagar/Jammu

PHOTOGRAPH

This is to certify that the dealer known as .. whose place(s) of


business is/are situated at .

(i)

Head Office

(ii)

Branch(es)

(iii)

Godown(s)

has been registered as dealer under section 6 of the J&K General Sales Tax Act, 1962.
2. The dealer deals in
(i)
(ii)
(iii)
(iv)
3.

The dealer is liable to furnish quarterly return of taxable turnover in Form ST-13
within thirty days from the expiry of each quarter and annual return in Form
ST-12 within 120 days of the expiry of each year. A revised return shall be filed
at any time before the date prescribed for furnishing of the next return.

4.

The dealer is liable to pay the tax in respect of each quarter of the year before the
last date of furnishing the quarterly return expires.

5.

The dealer is liable to deposit the tax recovered in excess of the tax that is payable
under the Act within the period specified in sub-section (2) of Section 7.

6.

For failure to furnish quarterly/annual return within the prescribed period


without a reasonable cause the dealer is liable to penalty under section 17(i) (b) of
the Act.

17

7.

For failure to deposit the tax and any other sum payable under the Act the dealer
is liable to pay interest under sub section (2) and sub-section (8) of Section 8 of
the Act.

8.

This certificate is valid from .. to .

9.

Particulars of the dealer and persons having interest in the business are given on
the reverse.

Seal of Assessing Authority

Signature _____________
Assessing Authority
________Circle
Srinagar/Jammu.

Dated__________
Note- (1)

This registration certificate shall be displayed by the dealer at the business


premises or warehouse and it shall be produced for inspection on demand
by any person exercising authority under the Act and these rule.

(2)

Any change in the name of firm should be notified within 30 days and the
registration certificate got amended accordingly.

S.No. Name of partners/


Fathers name
Present
Permanent
Members of HUF/
address
address
Directors/Members.
- - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1
2
3
4
5
--- --------- --------- -- ----------- ---------- -----------

18

Annual GST Return

Form ST-12
Period from
/
/
to

[see rule 15 (a) and 18 (a)]

/
Circle:

Please fill in Capital letters where applicable


and sign the declaration.

Date:__/__/20__

Part A Dealer Information


1 Dealer Name

2. Taxpayer Identification Number

Part B Filing Status


1. Following attachments are being submitted with this return:
ST-12A: Balance Sheet
ST-12B: Manufacturing and P & L Account
ST-12C: Trading and P & L Account
Part C Details of Turnover / Transfers
1
A

Gross Turnover of Sales


1.1 Works Contract
1.2 Other Services
1.3 Liquor
1.4 ATF
1.5 Other Taxable Sales
Turnover of goods chargeable to tax under J & K VAT Act, 2005 or
1.6
J & K MST Act, 2005
1.7 Total (1.1+1.2+1.3+1.4+1.5+1.6)
Allowable deduction
2.1 Discount allowed
2.2 Sale price of goods liable to tax at a different stage
2.3 Sale price of goods exempted under section 5 of the Act
Sale price of goods sold in the course of inter-state Trade &
2.4
Commerce
Sale price of goods sold in the course of export of goods out of
2.5
India
2.6 Value of goods returned by the purchaser
2.7 Amount of tax payable
19

Amount of tax deducted by the Govt. Dept., etc. under section 16-C
( Certificate in Form ST-60 enclosed)
2.9 Turnover of tax free goods chargeable to tax under VAT or MST
2.10 Total allowable deduction (2.1+2.2+2.3+2.4+2.5+2.6+2.7+2.8)
Taxable Turnover (1-7.10)
Purchase price of the goods referred to in se ct ion 4-B of the Act
Taxable Turnover including purchases liable for purchase tax (3+4)
Sales Tax Payable (As per Rule 19 of J & K GST Rules)
Part D Rate-wise bifurcation of Sales Tax
2.8

3
4
5
6

Sr.
No.

1
2
3
4
5

Tax
Rate

Amount of Taxable
Surcharge
Total
Turnover
amount
Type of
Tax (Turnover
payable
Turnover
* Rate)
(a)
(b)
Services
Liquor
Works
Contract
ATF
Other
Goods
(Please
Specify)
Total Amount
Payable
Part E Statement of Tax Paid

Sr. No.

Name of Treasury /
Bank

TR NO / CIN

Amount
of Tax
Paid

Date

Net
Payable

Amount

Part F Statement of Advance Tax Payment


Sr. No.

Name of Authority to
whom tax is paid

Receipt Number

Date

Amount

Part G Statement of TDS


Sr. No.

DDO
Registration
Number

Name of
Deductor

Form ST 60
Number

Form ST 60
Date

Form ST 60
Amount

Part H Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the
return is correct and complete and that the particulars shown herein are truly stated and are in
accordance with the provisions of the GST Act, 1962. (This return should be signed by an
authorized person)
Name of Person
Place
Seal and Signature
Designation

Date
20

Balance Sheet

Form ST-12A
Period from
/
/

to

[See rule 15(a)]


/
Circle:

1 Dealer Name

Please fill in Capital letters where applicable


and sign the declaration.

Date:__/__/20__

Part A Dealer Information


2. Taxpayer Identification Number
Part B Balance Sheet

Part C Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and
complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the GST
Act. (This return should be signed by an authorized person)
Name of Person

Place
Date

Seal and Signature

21

Manufacturing and Profit & Loss Account

Form ST-12B
Period from
/
/

to

[ See rule 15 (a)]


/

Please fill in Capital letters where applicable


and sign the declaration.

Part A-- Dealer Information


1 Dealer Name

2. Taxpayer Identification Number

Part B Manufacturing and Profit & Loss Account for the year ended on __/__/_____

22

Part C Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the
return is correct and complete and that the particulars shown herein are truly stated and are in
accordance with the provisions of the GST Act. (This return should be signed by an authorized
person)
Name of Person
Place
Seal and Signature
Designation

Date

23

Trading and Profit & Loss Account

Form ST-12C
Period from
/
/
to

[See rule 15 (a)

Please fill in Capital letters where applicable


and sign the declaration.

1 Dealer Name

Part A Dealer Information


2. Registration Number

Part B Trading and Profit & Loss Account for the year ended on __/__/_____
Sr.
No.
1

3
4

5
6
7
8
9
10
11
12
13
14
15
16

Particulars

Previous Year

Current Year

Sales Information:
a. Gross Sales within the State
b. Gross inter State Sales
c. Exports
d. Total Gross Sales (1a+1b+1c)
Adjustment to Gross Sales
a. Goods returned from sales within the State
b. Goods returned from inter State Sales
c. Total Adjustment to Sales (2a+2b)
Net Sales (1d-2c)
Cost of Sales
a. Opening Stock
b. Purchase net of goods returned
c. Closing Stock
d. Other direct expenses, if any
e. Total amount of Cost Sales (4a+4b-4c+4d)
Gross Profit (3-4)
Depreciation
Interest and other Financial Charges
Selling and General / Administration Charges
Operating Profit (5-6-7-8)
Other Income
Other Expenses
Profit and Los before Tax (9+10-11)
Provision for Income Tax
Net Profit (12-13)
Proposed Dividend
Retained Earnings (14-15)
24

Part C Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the
return is correct and complete and that the particulars shown herein are truly stated and are in
accordance with the provisions of the GST Act, 1962. (This return should be signed by an
authorized person)
Name of Person
Place
Seal and Signature
Designation

Date

25

Quarterly GST Return

[see rule 15 (b)]

Form ST-13
Period from
/
/
/

Please fill in Capital letters where applicable


and sign the declaration.

Circle:

1 Dealer Name

to

Date:__/__/20__

Part A Dealer Information


2. Taxpayer Identification Number

Part B Filing Status


If revised, original return acknowledgement number and
date:
ORIGINAL
REVISED
2.a Date(Day/Month/Year) 2.b Acknowledgement
Number
/
/20
4. Following attachments are being submitted with this return:
GST ST 13A Statement of Purchase
Consumption Statement / Receipts Statement of Form A in case of Liquor Dealers as per SRO 195
Quarterly Statement of Sales in case of Liquor Dealers
1. Whether Original or Revised Return

1
A

Part C Details of Turnover / Transfers


Gross Turnover of Sales
1.1 Works Contract
1.2 Other Services
1.3 Liquor
1.4 ATF
1.5 Other Taxable Sales
Turnover of goods chargeable to tax under J & K VAT Act, 2005 or
1.6
J & K MST Act, 2005
1.7 Total (1.1+1.2+1.3+1.4+1.5+1.6)
Allowable deduction
2.1 Discount allowed
Sale price of goods liable to tax at a different stage (relevant
2.2
statutory forms to be enclosed)
Sale price of goods sold in the course of inter-state Trade &
2.3
Commerce
Sale price of goods sold in the course of export of goods out of
2.4
India
2.5 Value of goods returned by the purchaser
2.6 Amount of tax payable
26

Amount of tax deducted by the Govt. Dept., etc. under section 16-C
( Certificate in Form ST-60 enclosed )
Turnover of goods chargeable to tax under J & K VAT Act, 2005 or
2.8
J & K MST Act, 2005
2.9 Others (Please Specify)
2.10 Total allowable deduction (2.1+2.2+2.3+2.4+2.5+2.6+2.7+2.8)
Taxable Turnover (1.7-2.10)
Purchase price of the goods referred to in section 4-B of the Act
Taxable Turnover including purchases liable for purchase tax (3+4)
Sales Tax Payable (As per Rule 19 of J & K GST Rules)
2.7

3
4
5
6

Part D Rate-wise bifurcation of Sales Tax


Sr.
No.

1
2
3
4
5

Tax
Rate

Amount of Taxable
Surcharge
Total
Turnover
amount
Type of
Tax
payable
Turnover
(Turnover *
Rate)
(a)
(b)
(c)
(d)
Services
Liquor
Works
Contract
ATF
Other
Goods
(Please
Specify)
Total Amount
Payable
Part E Statement of Tax Paid

Sr. No.

Name of Treasury /
Bank

TR NO / CIN

Amount
of Tax
Paid

Date

Net
Payable

Amount

Part F Statement of Advance Tax Payment


Sr. No.

Name of Authority to
whom tax is paid

Receipt Number

Date

Amount

Part G Statement of TDS


Sr. No.

DDO
Registration
Number

Name of
Deductor

Form ST 60
Number

Form ST 60
Date

Form ST 60
Amount

27

Part H Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the
return is correct and complete and that the particulars shown herein are truly stated and are in
accordance with the provisions of the J & K GST Act, 1962. (This return should be signed by an
authorized person)
Name of Person
Place
Seal and Signature
Designation

Date

28

Statement of Local Purchase

Form ST-13A
Period from
/
/
to

[see rule 5(b)]

/
Please fill in Capital letters where applicable
and sign the declaration.

Circle:

Date:__/__/20__

Part A Dealer Information


2. Taxpayer Identification Number

1 Dealer Name

1. Whether Original or Revised


ORIGINAL

REVISED

Part B Filing Status


If revised, original return acknowledgement number
and date:
2.a
2.b Acknowledgement
Date(Day/Month/Year)
Number
/
/20

Part C Statement of Purchase


Sr.
No.

Date of
Invoice

Invoice
Number

GST
TIN

Name of the
Dealer

Amount
before
Tax

Tax
Charged

Total
Amount
of Invoice

Part D Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the
return is correct and complete and that the particulars shown herein are truly stated and are in
accordance with the provisions of the J & K GST Act, 1962. (This return should be signed by an
authorized person)
Name of Person
Place
Seal and Signature
Designation

Date

29

Statement of Receipt of A Forms in case of


Liquor dealers

Form ST-13B
Period from
/
/
to

[see rule 15(b)]

/
Please fill in Capital letters where applicable
and sign the declaration.

Circle:

Date:__/__/20__

Section A Dealer Information


2. Taxpayer Identification Number

1 Dealer Name

Section B Filing Status


1. Whether Original or Revised
If revised, original return acknowledgement number
and date:
ORIGINAL
REVISED
2.a
2.b Acknowledgement
Date(Day/Month/Year)
Number
/
/20

Section C Statement of Form A Received from Purchaser of Liquor


Sr.
No.

Form A
Number

Date of
Invoice

Invoice
Number

TIN of
Purchaser

Name of Liquor
Purchasing
dealer against
Form A

Value of Invoice

Section D Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the
return is correct and complete and that the particulars shown herein are truly stated and are in
accordance with the provisions of the J & K GST Act, 1962. (This return should be signed by an
authorized person)
Name of Person
Place
Seal and Signature
Designation

Date

30

Statement of Local Sales of Liquor

Form ST-13C
Period from
/
/
to

[see rule 15(b)]

/
Please fill in Capital letters where applicable
and sign the declaration.

Circle:

Date:__/__/20__

Part A Dealer Information


2. Taxpayer Identification Number

1 Dealer Name

1. Whether Original or Revised


ORIGINAL

REVISED

Part B Filing Status


If revised, original return acknowledgement number
and date:
2.a
2.b Acknowledgement
Date(Day/Month/Year)
Number
/
/20

Part C Statement of local sales of Liquor


Sr.
No.

a
b
c

Date of
Invoice

Invoice
Number

GST
TIN

Name of the
Dealer

Amount
before
Tax

Tax
Charged

Total
Amount of
Invoice

Total
Total Sales against Form A
Gross Turnover of Liquor
Part D Declaration

I, solemnly declare that to the best of my knowledge and belief, the information given in the
return is correct and complete and that the particulars shown herein are truly stated and are in
accordance with the provisions of the J & K GST Act, 1962. (This return should be signed by an
authorized person)
Name of Person
Place
Seal and Signature
Designation

Date

31

Consumption Statement of A Forms in case


of Liquor dealers

Form ST-13D
Period from
/
/
to

[see rule 15(b)]

/
Please fill in Capital letters where applicable
and sign the declaration.

Circle:

1 Dealer Name

Date:__/__/20__

Section A Dealer Information


2. Taxpayer Identification Number

Section B Filing Status


1. Whether Original or Revised
If revised, original return acknowledgement number
and date:
ORIGINAL
REVISED
2.a
2.b Acknowledgement
Date(Day/Month/Year)
Number
/
/20

Section C Details of A Forms consumed


Sr.
No.

Serial
Number
of A
Form

Name & Address


of the dealer to
whom A Forms
is issued

Invoice
Number

Date

Amount

Section D Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the
return is correct and complete and that the particulars shown herein are truly stated and are in
accordance with the provisions of the J & K GST Act, 1962. (This return should be signed by an
authorized person)
Name of Person
Place
Seal and Signature
Designation

Date

32

Government of Jammu & Kashmir


Commercial Taxes Department

FORM ST-16
[See rule 18(b), 29(b), (c), (d) and 36(e)]
CHALLAN FOR PAYMENT OF MONEY INTO TREASURY
Under Head 0040 Sales Tax
Part A To be retained in the Treasury
TIN:

_________________________

Name of Dealer:

_________________________

Address of Dealer:

_________________________

Division and Circle:

_________________________

Quarter Ended / Tax Period:

From. ......... To..............

Amount Deposited in INR


1. Tax:

_______________________

2. Interest:

_______________________

3. Penalty:

_______________________

4. Registration / Renewal Fees:

_______________________

5. Security:

_______________________

6. Advance Payment of Tax:


7. Other Sum: (Please Specify Clearly):
__________________________________________
Grand Total (In figures) Rupees
(In words) Rupees

_______________________
_______________________
_______________________

Place: ________________
Date: ________________
Signature of the Payer
................................................................................................................................................
For use by the Treasury
T.R. No.
Dated ..
Received Rs. (in figures) .. (In words).....

Cashier

Accountant

Treasury

33

Government of Jammu & Kashmir


Commercial Taxes Department

FORM ST-16
[See rule 18(b), 29(b), (c), (d) and 36(e)]
CHALLAN FOR PAYMENT OF MONEY INTO TREASURY
Under Head 0040 Sales Tax
Part B To be forwarded to the Assessing Authority
TIN:

_________________________

Name of Dealer:

_________________________

Address of Dealer:

_________________________

Division and Circle:

_________________________

Quarter Ended / Tax Period:

From. ......... To..............

Amount Deposited in INR


1. Tax:

_______________________

2. Interest:

_______________________

3. Penalty:

_______________________

4. Registration / Renewal Fees:

_______________________

5. Security:

_______________________

6. Advance Payment of Tax:


7. Other Sum: (Please Specify Clearly):
__________________________________________
Grand Total (In figures) Rupees
(In words) Rupees

_______________________
_______________________
_______________________

Place: ________________
Date: ________________
Signature of the Payer
................................................................................................................................................
For use by the Treasury
T.R. No.
Dated ..
Received Rs. (in figures) .. (In words).....

Cashier

Accountant

Treasury

34

Government of Jammu & Kashmir


Commercial Taxes Department

FORM ST-16
[See rule 18(b), 29(b), (c), (d) and 36(e)]
CHALLAN FOR PAYMENT OF MONEY INTO TREASURY
Under Head 0040 Sales Tax
Part C To be attached by the Dealer with the Return or Application
TIN:

_________________________

Name of Dealer:

_________________________

Address of Dealer:

_________________________

Division and Circle:

_________________________

Quarter Ended / Tax Period:

From. ......... To..............

Amount Deposited in INR


1. Tax:

_______________________

2. Interest:

_______________________

3. Penalty:

_______________________

4. Registration / Renewal Fees:

_______________________

5. Security:

_______________________

6. Advance Payment of Tax:


7. Other Sum: (Please Specify Clearly):
__________________________________________
Grand Total (In figures) Rupees
(In words) Rupees

_______________________
_______________________
_______________________

Place: ________________
Date: ________________
Signature of the Payer
................................................................................................................................................
For use by the Treasury
T.R. No.
Dated ..
Received Rs. (in figures) .. (In words).....

Cashier

Accountant

Treasury

35

Government of Jammu & Kashmir


Commercial Taxes Department

FORM ST-16
[See rule 18(b), 29(b), (c), (d) and 36(e)]
CHALLAN FOR PAYMENT OF MONEY INTO TREASURY
Under Head 0040 Sales Tax
Part D To be retained by the Dealer
TIN:

_________________________

Name of Dealer:

_________________________

Address of Dealer:

_________________________

Division and Circle:

_________________________

Quarter Ended / Tax Period:

From. ......... To..............

Amount Deposited in INR


1. Tax:

_______________________

2. Interest:

_______________________

3. Penalty:

_______________________

4. Registration / Renewal Fees:

_______________________

5. Security:

_______________________

6. Advance Payment of Tax:


7. Other Sum: (Please Specify Clearly):
__________________________________________
Grand Total (In figures) Rupees
(In words) Rupees

_______________________
_______________________
_______________________

Place: ________________
Date: ________________
Signature of the Payer
................................................................................................................................................
For use by the Treasury
T.R. No.
Dated ..
Received Rs. (in figures) .. (In words).....

Cashier

Accountant

Treasury

36