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Jammu & kashmir in specified category states

nikhil (ca) (221 Points)

02 September 2018

Whether J& k is covered under specified category states for registration u/s 22 of Cgst act?

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7 Replies

Sarath Chandra (CA Final Student) (566 Points)
Replied 02 September 2018

yes. it is covered

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 02 September 2018

Yes ..........................

RAJA P M ("Do the Right Thing...!!!") (128004 Points)
Replied 02 September 2018

Yes... J & K is covered under Specified Category States.

nikhil (ca) (221 Points)
Replied 02 September 2018

In ICAI Ca final material issued, Jammu & kashmir get excluded by corregendum but when i read the act, then there is no excusion. Please comment.

Sarath Chandra (CA Final Student) (566 Points)
Replied 02 September 2018

Yes @ nikhil. What you said was right. I have just now referred to 'Background Material on GST Acts and Rules' 6th Edition printed on May 2018. There it was clearly stated that the state of Jammu & Kashmir is excluded from the Special Category States for determining threshold u/s 22 of CGST Act.
It means the threshold limit for Jammu & Kashmir is Rs. 20 lakh.