Section 8(4) in The Jammu and Kashmir General Sales Tax Act, 1962
(4)Notwithstanding anything contained in sub-section (3) if the Assessing Authority extends the date for furnishing quarterly return under sub-section (5) of section 7, an amount equal to the amount of quarterly tax payable or paid for the immediately preceding quarter shall be paid before the prescribed date in lieu of quarterly tax :Provided that a dealer who was not previously liable to pay any quarterly tax shall make an estimate of the tax payable for the quarter and deposit the same before the prescribed date.
