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  • Jammu and Kashmir Commercial Tax


    Value Added Tax in Jammu and Kashmir is charged on the purchase and sale of goods in the state. The Jammu and Kashmir VAT Act of 2005 governs the rules and rates applicable to products and services, and VAT is applicable to all businesses including any trade, manufacture or commerce; any concern or adventure in the nature of manufacture, commerce or trade; any transaction related to such concern, manufacture, commerce or trade; and any transaction involving the purchase or sale of machinery, plant, raw material, processing or packing material, consumable stores, empties, or any other products or services of a similar nature.

    Jammu and Kashmir VAT Rates:

    The products and services categorised inn Schedules A, B, C, D and E will be subject to VAT rates as specified in the particular schedules. Commodities that fall under Schedule A have a 0% VAT rate, commodities in Schedule B will be taxed under special rate of 1%. The items in Schedule C will be taxed at 5%, while the items in Schedule D1 and Schedule D2 will be taxed at 13.5% and 40% respectively.

    Jammu and Kashmir VAT / Commercial Tax Registration:

    All dealers who record gross turnovers in excess of Rs.1 lac must register with the Commercial Tax department of Jammu and Kashmir. VAT Registration can be done online by visiting the website of the state’s commercial tax department where you will be required to enter certain details such as your name, division, circle, email id, etc. to register yourself with the relevant authority. Details regarding the particulars of the business must also be furnished, such as nature of undertaking, annual turnover, address, date of commencement of business, businesses registered in other states (if any), license number, bank and PAN details, etc. The information provided by the individual will be closely assessed by the authorities and a registration certificate will be provided if all the requirements are met.

    Jammu and Kashmir VAT Forms:

    There are over 110 forms such as application for registration as TOT / Voluntary / VAT dealer, information regarding proprietor, director (for private companies), partners (for partnership firms), and karta of Hindu Undivided Families, details of extra places of business, declaration of person(s) and business manager as authorised to receive documents and notices, declaration for composition, VAT Registration certificate, etc. The relevant forms must be filled in submitted to the authority to file returns.

    Jammu and Kashmir VAT Return e-Filing and Payment:

    VAT returns in Jammu and Kashmir can be filed online by visiting the official website of the state’s commercial tax department. On the left-hand side of the page under “e-services”, select the option called “e-returns” and enter the necessary details to file your returns. Payments can also be done online by entering the “e-payment” link on the website under “e-services”. To avail these e-services, individuals must submit their credentials after which they will receive a registration ID and password for further correspondence.

    Online payment of VAT can be done through net banking. However, only select banks can be used to make online payments. Registered individuals can make VAT payments by logging in and entering the necessary information, and an e-challan will be generated after the payment has been made, thus providing a proof of payment.

    Frequently Asked Questions:

    1. Can I use any bank to make online payments?

      No, customers can only use select banks to make online payments. Contact your bank to know whether or not they are eligible for online payment of VAT.

    2. When should I file my VAT returns?

      VAT returns must be filed 30 days prior to the end of a quarter.

    3. How can I submit an appeal regarding my VAT?

      You can submit an appeal to the relevant authority in writing. While doing so, please ensure that all facts related to the appeal are enlisted in the letter.

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