Jharkhand Goods and Services Tax (Eighth Amendment) Rules, 2019. - 68/2019 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 68/2019 State Tax S.O. No. 3 Dated 10th February, 2020 - In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Eighth Amendment) Rules, 2019. (2) They shall be deemed to be effective from the 13 th December, 2019. 2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification. (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in subrule (4). . [File.No Va Kar / GST / 02/ 2019] By the order of the Governor of Jharkhand , Sukhdeo Singh, Additional Chief Secretary. Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28 -State Tax, dated the 20th June, 2017, and last amended vide notification No. 56/2019 - State Tax, dated the 10th February, 2020, published vide S.O. No.2 , dated the 10th February 2020