Sales Tax Form ST-12 (P 26-29)

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;
1
(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.
2
(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
4
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.
5
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))
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]

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
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
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

Date:__/__/20__

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)]

/

Part A-- Dealer Information

1 Dealer Name
Part B Manufacturing and Profit & Loss Account for the year ended on __/__/_____
22
Part C Declaration
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)

1 Dealer Name

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
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
/
/
/

Circle:
1 Dealer Name
to
Date:__/__/20__


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
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 )
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
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)]
/
Circle:
Date:__/__/20__

1 Dealer Name
1. Whether Original or Revised

ORIGINAL
REVISED

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
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)]
/
Circle:
Date:__/__/20__
Section A Dealer Information

1 Dealer Name
Section B Filing Status

and date:
ORIGINAL
REVISED
2.a
2.b Acknowledgement
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
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)]
/
Circle:
Date:__/__/20__

1 Dealer Name

ORIGINAL
REVISED

and date:
2.a
2.b Acknowledgement
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
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)]
/
Circle:
1 Dealer Name
Date:__/__/20__
Section A Dealer Information

Section B Filing Status

and date:
ORIGINAL
REVISED
2.a
2.b Acknowledgement
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
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

FORM ST-16
Part B To be forwarded to the Assessing Authority
TIN:
_________________________
Name of Dealer:
_________________________
Address of Dealer:
_________________________
_________________________
From. ......... To..............

1. Tax:
_______________________
2. Interest:
_______________________
3. Penalty:
_______________________
_______________________
5. Security:
_______________________

__________________________________________
(In words) Rupees
_______________________
_______________________
_______________________
Place: ________________
Date: ________________
................................................................................................................................................
T.R. No.
Dated ..
Cashier
Accountant
Treasury
34

FORM ST-16
Part C To be attached by the Dealer with the Return or Application
TIN:
_________________________
Name of Dealer:
_________________________
Address of Dealer:
_________________________
_________________________
From. ......... To..............

1. Tax:
_______________________
2. Interest:
_______________________
3. Penalty:
_______________________
_______________________
5. Security:
_______________________

__________________________________________
(In words) Rupees
_______________________
_______________________
_______________________
Place: ________________
Date: ________________
................................................................................................................................................
T.R. No.
Dated ..
Cashier
Accountant
Treasury
35

FORM ST-16
Part D To be retained by the Dealer
TIN:
_________________________
Name of Dealer:
_________________________
Address of Dealer:
_________________________
_________________________
From. ......... To..............

1. Tax:
_______________________
2. Interest:
_______________________
3. Penalty:
_______________________
_______________________
5. Security:
_______________________

__________________________________________
(In words) Rupees
_______________________
_______________________
_______________________
Place: ________________
Date: ________________
................................................................................................................................................
T.R. No.
Dated ..
Cashier
Accountant
Treasury
36

Sales Tax Form ST-12 (P 26-29)

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Sales Tax Form ST-12 (P 26-29)

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Government of Jammu and Kashmir

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

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

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

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

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

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

Hindu undivided family, by the Karta.

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

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

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

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

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

of such change, to the Assessing Authority and his certificate may

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

1.) Balance Sheet in Form ST-12A.

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

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

Application for Registration

Please fill in capital letters where applicable and sign the

Part A : Generic Information

12 Manager / Agent of NRD

Statutory Authority 01 Registrar of Companies

08 Any Others (Please

Part B: Business Information

lodging provided by hotels

Banquet Hall Service

Part C : Other Information

Do you use computerized accounts?

22. Bank Details

If you are a Partnership Firm

FILL Form ST 05 (A)

Part D : Specimen Signatures

28. Date Of Receipt:

Sales Tax Circle

32. T.R. No.

33. T.R. Date

Instruction to Registration Application Form ST 05

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

Extent of interest in business _____________________________________

Signature of the person

Details of additional places of business

(To be attached with Form ST-5)

2. This Form should be signed by:

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

I/We declare that the person named above whose specimen

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

documents under the Act. I/we also authorize the

Acceptance as a Business Manager

Acceptance of the person(s)

I, accept to act as a Business Manager

I, accept to receive notices and

(Attach additional sheet if space is

SRO / Notification _______________________dated_______________

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

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

This certificate is valid from .. to .

Seal of Assessing Authority

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

S.No. Name of partners/

Annual GST Return

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

Please fill in Capital letters where applicable

Part A Dealer Information

7. Specimen signatures (i) (ii)________

SRO / Notification _________dated_