Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 143] [Entire Act] State of Jammu-Kashmir - Subsection Section 143(2) in The Jammu and Kashmir Goods and Services Tax Act, 2017 (2)The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal.