Amendments in the Notification No. S.O. No. 87, dated the 05th October, 2017 (State Tax) and Notification number 16/2018 – State Tax dated the 30th March, 2018 - S.O.28. - S.O. No. 73-46/2018-State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT -------------- Notification 4th October, 2018 Notification No. 46/2018-State Tax S.O. No.73 Dated-4th October, 2018-- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments (i) in S.O. No. 87, dated the 05th October, 2017 (State Tax) published in the Gazette of Jharkhand, Extraordinary; and (ii) in notification number 16/2018 State Tax dated the 30th March, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28, dated the 30th March, 2018, namely: 2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 State Tax dated the 21st August, 2018 published in the Gazette of Jharkhand vide S.O. No. 58, dated the 21st August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . [File.No Va Kar / GST / 03/ 2018] By the order of the Governor of Jharkhand K. K. Khandelwal, Additional Chief Secretary Foot Note: 1. The principal S.O. No. 87, was published in the Gazette of Jharkhand dated the 05th October, 2017. 2. The principal notification number 16/2018 was published in the Gazette of Jharkhand vide S.O. No. 28, dated the 30th March, 2018.