CERTIFICATE OF REGISTRATION
(iii) Godown(s)
has been registered as dealer under section 6 of the J&K General Sales Tax Act, 1962.
(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.
9. Particulars of the dealer and persons having interest in the business are given on
the reverse.
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.