Amendment in Notification No. S.O. No. 3 – State Tax, dated the 3rd January, 2018 - S.O. No. 19 - 77/2018 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification 24th January, 2019 Notification No. 77/2018 State Tax S.O. No. 19 Dated- 24th January, 2019-- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Jharkhand, in the Commercial Taxes Department S.O. No. 3 State Tax, dated the 3rd January, 2018, published in the Gazette of Jharkhand, Extraordinary, namely: In the said notification, after the first proviso, the following proviso shall be inserted, namely: Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019. . 2. This notification shall be deemed to be effective from 31st December, 2018. [File. No Va Kar / GST / 03/ 2018] By the order of the Governor of Jharkhand Prashant Kumar, Secretary-cum-Commissioner