J&K’s GST Act to be made at par with Centre, Municipal bill to further strengthen ULBs
JAMMU, Sept 14: The Jammu and Kashmir Government will be introducing three significant bills in upcoming autumn session of the Legislature including making amendments in Jammu and Kashmir Goods and Services Tax (GST) Act, 2017 to take it at par with the Central Act and J&K Municipal Act, 2000 to address certain inconsistencies and operational ambiguities in the Act particularly with regard to composition of Municipal Bodies and delineation of powers related to the electoral process. The Ease of Doing Business (EoDB) is the third bill proposed for introduction in the House.
The Assembly session is beginning on September 21 and will last till September 30 with seven sittings including four reserved for the Government business.
The Jammu and Kashmir Goods and Services Tax (Amendment) Bill, 2026 seeks to maintain uniformity between Central and Union Territory GST legislations.
The Government of India, on the recommendations of the GST Council, had amended the Central Goods and Services Tax Act, 2017 through the Finance Act 2026 on March 30, 2026.
“To maintain uniformity between the Central and UT GST legislations, the amendments have been proposed in Sections 1,2,15,34,54 and 74A of the Jammu and Kashmir GST Act, 2017,” official sources told the Excelsior.
These amendments serve three core business purposes among others including cutting down litigation, speeding up cash flow and simplifying corporate operations.
Chief Minister Omar Abdullah, who holds charge of the Finance Department, has given nod to introduction of the bill. However, the bill will be tabled in the Assembly after clearance from the Lieutenant Governor.
Yet another bill proposed for introduction in the Assembly is Jammu and Kashmir Municipal (Amendment) Bill, 2026 which is aimed at addressing certain inconsistencies and operational ambiguities in the J&K Municipal Act, 2000 particularly with regard to composition of Municipal bodies and delineation of powers related to the electoral processes
“The Government had received a proposal from the State Election Commission (SEC), J&K, seeking amendments to J&K Municipal Act, 2000, the J&K Municipal Election Rules, 2003 and the J&K inconsistencies in statutory provisions, including a mismatch between Section 10 of the Act and population-based table, as well as overlapping of ambiguous roles assigned to different authorities in electoral matters,” the sources said.
They added that the existing inconsistencies in the Municipal Act, 2000 have led to interpretational issues and administrative difficulties in its implementation. The discrepancy between statutory provisions and the tabulated criteria regarding the composition of Municipal bodies requires rectification to ensure legal clarity and uniform application.
Overlapping provisions related to electoral authority functions have resulted in ambiguity in execution of responsibilities, particularly in ward delimitation and election management, the sources said, adding that the proposed amendments in the Act will ensure legal consistency within the Act, clear demarcation of roles between SEC and field administration, improved efficiency in Municipal governance and strengthening of the institutional framework for the Urban Local bodies.
As per the sources, the amendment is also essential to align statutory framework with practical governance requirements and to facilitate smooth conduct of Municipal elections.
Amendments in the bills have been approved by Chief Minister Omar Abdullah, who holds charged of the Housing and Urban Development Department.
As already reported, the Ease of Doing Business (EoDB) is another bill which is expected to be introduced in autumn session of the Legislature. The bill was once deferred by the Cabinet as some of the Ministers stressed for certain clarifications which were later given by the concerned departments at a special Cabinet meeting.
The EoDB is aimed at giving major concessions to those intending to start their businesses as it has been observed that the aspirants had to fulfill long lists of formalities leading to prolonged delays. On some occasions, it was observed that the intending entrepreneurs left before starting their ventures because of the hurdles by some of the departments in giving NOCs and other certificates.
The EoDB is Prime Minister Narendra Modi's concept and is being regularly monitored by the Union Cabinet Secretariat. It has been covering 28 priority areas.
The Jammu and Kashmir's original Ease of Doing Business bill proposed moratorium of three years on certain formalities for opening a business. The businessman will be allowed to run his venture for three years and when it gets operational, the formalities can be completed,'' the sources said, adding the step is aimed at facilitating the businesses to run as they also generate employment.
The bill proposes drastic reduction in issuance of No Objection Certificates by multiple Government departments, self-certification as far as possible, avoiding multiple licenses etc.
The formalities have also been reduced for opening of hotels, home stays, educational and medical institutions and various other businesses. The multiple inspections are proposed to be reduced to few and their reports are also required to be given within 24 hours by the concerned department.
