Amendment in Notification No. 76/2018–State Tax, dated the 24th January, 2019 - 32/2020 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 32/2020 State Tax S.O. No. 48, Dated- 25th June, 2020 :- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 76/2018 State Tax, dated the 24th January, 2019 published in the Gazette of Jharkhand, vide S.O. No. 18, dated the 24th January, 2019 namely: In the said notification, after the second proviso, the following proviso shall be inserted, namely: Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:--. Table Sl. No. Class of registered persons Tax period Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year February, 2020 and March, 2020 If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020. . 2. This notification shall be deemed to be effective from the 20th day of March, 2020. [File.NoVaKar / GST /01/2020] By the order of the Governor of Jharkhand, Vandana Dadel, Secretary, Commercial taxes Department Note: The principal notification No.76/2018- State Tax, dated 24th January, 2019 was published in the Gazette of Jharkhand, Extraordinary; vide S.O. No. 18, dated the 24th January, 2019.