Recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10. - Va Kar/GST/07/2017-S.O. No. 141 - Jharkhand SGST

GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT ---------------- NOTIFICATION 14th November, 2017 S.O. No. 141- Dated - 14th November, 2017-- In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) and in supersession of notification S.O 105 -State Tax, dated the 20th October, 2017 , published in the Gazette of Jharkhand, , except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made there under and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act. 2. This notification shall be deemed to be effective from 15th November, 2017. [File.No Va Kar/GST/07/2017] By the order of the Governor of Jharkhand, K. K. Khandelwal, Principal Secretary-cum Commissioner. Note: - The principal notification S.O 105 -State Tax, dated the 20th October, 2017 , was published in the Gazette of Jharkhand.