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Amendment in Notification No. 4/2018– State Tax, dated the 20th February, 2018 - 53/2020 – State Tax - Jharkhand SGSTExtract COMMERCIAL TAXES DEPARTMENT Notification No. 53/2020 State Tax S.O. No. 71, Dated 04th September, 2020- In exercise of the powers conferred by section 128 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 further amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 4/2018 State Tax, dated the 20th February, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 10, dated the 20th February, 2018, namely: In the said notification, for the fourth proviso, the following proviso shall be substituted, namely: Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . 2. This notification shall be deemed to be effective from the 24th June, 2020. [File.No Va Kar / GST / 01/ 2020] By the order of the Governor of Jharkhand Vandana Dadel, Secretary, Commercial taxes Department Note: The principal notification No. 4/2018 State Tax, dated the 20th February, 2018, was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 10, dated the 20th February, 2018 and was last amended by notification No. 33/2020- State Tax, dated the 25th June, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 49, dated the 25th June, 2020.
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