Jharkhand Goods and Services Tax (Eighth Amendment) Rules, 2020 - 58/2020-State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 58/2020 State Tax S.O. No. 76, Dated 04th September, 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, on the recommendations of the Council, 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, 2020. (2) They shall be deemed to be effective from 1st July, 2020. 2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for the rule 67A, the following rule shall be substituted, namely:- 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility .- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 , as the case may be. . [File.No Va Kar / GST / 01/ 2020] By the order of the Governor of Jharkhand Vandana Dadel, Secretary, Commercial taxes Department Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28-State Tax, dated the 20th June, 2017, published and last amended vide notification No. 50/2020 State Tax, dated the 04th September, 2020, published vide S.O. No. 68, dated the 04th September, 2020.