J&K: Letter of Guarantee and Promissory Note can now be digitally e-stamped on NeSL
TaxByKK · Compliance News · taxbykk.com2 Nov 2026
In short
NeSL has informed its Digital Documentation and Execution (DDE) users, the registered banks and NBFCs, that the Jammu and Kashmir State Taxes Department Order No. 02/Stamps of 2026 dated 1 September 2026 permits two more articles for digital e-stamping of non-registered documents in the Union Territory. They are Letter of Guarantee (Article 32, code 0012) and Promissory Note (Article 43(a), code 0013). The circular is dated 2 November 2026.
- Source
- NeSL (National e-Governance Services Limited), Circular No. NeSL/DDE/2026/0245, Communiqué to DDE users #245
- Date
- 2 November 2026
- Type
- Circular
- Underlying order
- Order No. 02/Stamps of 2026 dated 1 September 2026, J&K State Taxes Department
- Article codes
- Letter of Guarantee: Article 32, code 0012. Promissory Note: Article 43(a), code 0013
- Applies to
- Non-registered documents in the UT of Jammu and Kashmir, for DDE users
What changed
| Item | Before | Now |
|---|---|---|
| Digital e-stamping in J&K for Letter of Guarantee | Not listed as new article in this circular | Permitted: Article 32, code 0012 |
| Digital e-stamping in J&K for Promissory Note | Not listed as new article in this circular | Permitted: Article 43(a), code 0013 |
The circular is a platform notice. It does not state the amount of stamp duty on either article, any effective date of use other than the order's date, or the full list of J&K articles (it points to the DDE page). It reminds users that choosing the article code and the duty value is the executing parties' own responsibility, and that NeSL does not confirm them.
Who it applies to
- Banks and NBFCs that are registered DDE users
- Lawyers and CAs drafting guarantees and promissory notes in Jammu and Kashmir
- Borrowers and guarantors signing such documents in J&K
What to do
- Use article codes 0012 and 0013 when executing these documents digitally for J&K.
- Check the stamp duty value against the J&K order itself, since NeSL does not confirm it.
- Review the DDE page for the full list of J&K articles.
Reference
NeSL Circular No. NeSL/DDE/2026/0245 dated 2 November 2026, referring to Order No. 02/Stamps of 2026 dated 1 September 2026 of the Government of Jammu and Kashmir, State Taxes Department.
Read the official PDF: NeSL circularWritten by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
Which new articles can be e-stamped digitally in J&K?
Letter of Guarantee (Article 32, code 0012) and Promissory Note (Article 43(a), code 0013).
Who is responsible for choosing the right article and duty?
The parties executing the document; NeSL does not confirm either.
Does the circular state the duty payable?
No. It lists only the article names, numbers and codes.