Amendment in Notification No. 44/2019 – State Tax, dated the 27th December, 2019 - 7/2020 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 9 th June, 2020 Notification No. 7/2020 State Tax S.O. No. 29 Dated-9th June, 2020 .- 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 amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No.44/2019 State Tax, dated the 27th December, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 96, dated the 27th December, 2019, namely: In the said notification, after the third proviso, the following proviso shall be inserted, namely: Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the State of Jharkhand shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively. 2. This notification shall be deemed to be effective from the 3rd February, 2020. [File.No Va Kar / GST / 01/ 2020] By the order of the Governor of Jharkhand (Bhor Singh Yadav) Commissioner Note: The principal notification number 44/2019 State Tax, dated the 27th December, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 96, dated the 27th December, 2019.