Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020 - 46/2019 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 46/2019 State Tax S.O. No. 98 Dated-27th December, 2019 -In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Jharkhand Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2019 to March, 2020 till the eleventh day of the month succeeding such month. 2. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette. 3. This notification shall be deemed to be effective from 9th October, 2019. [File.No Va Kar / GST / 01/ 2019] By the order of the Governor of Jharkhand Prashant Kumar, Secretary-cum-Commissioner