Amendment in Notification No. 21/2019- State Tax, dated the 28th June, 2019 - 12/2020 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 12/2020 State Tax S.O. No. 35, Dated 25th June, 2020 :- In exercise of the powers conferred by section 148 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 amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 21/2019- State Tax, dated the 28th June, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 58, dated the 28 th June, 2019, namely: In the said notification, in paragraph 2, the following proviso shall be inserted, namely: Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. [File No.VaKar / GST / 01/2020] By the order of the Governor of Jharkhand Vandana Dadel, Secretary, Commercial Taxes Department Note: The principal notification number 21/2019 State Tax, dated the 28th June, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 58, dated the 28th June, 2019.