Amendment in Notification No. 76/2018–State Tax, dated the 24th January, 2019 - 52/2020 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 52/2020 State Tax S.O. No. 70, 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) (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 further amendments 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, Extraordinary, vide S.O. No. 18, dated the 24th January, 2019, namely: In the said notification,- (i) in the third proviso, for the Table, the following Table shall be substituted, namely: Table S. No. (1) Class of registered persons (2) Tax period (3) Condition (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 up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Jharkhand 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 5 th day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 9 th day of July, 2020 May, 2020 If return in FORM GSTR-3B is furnished on or before the 15 th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 25 th day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 29 th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely: Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 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. 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 and was last amended vide notification number 32/2020 State Tax, dated the 25th June, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 48, dated the 25th June, 2020.