Supersession Notification No.70/2019 – State Tax, dated the 10th February, 2020 - 13/2020 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 13/2020 State Tax S.O. No. 36, Dated 25th June, 2020 :- In exercise of the powers conferred by sub-rule (4) of rule 48 of the Jharkhand Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the recommendations of the Council, and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 70/2019 State Tax, dated the 10 th February, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 5, dated the 10 th February, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force from the 1st October, 2020. [File.No Va Kar / GST / 01/2020] By the order of the Governor of Jharkhand (Vandana Dadel) Secretary, Commercial Taxes Department