Seeks to amend Notification No. 29/2020 – State Tax, dated the 25th June, 2020 - 54/2020-State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 54/2020 State Tax S.O. No. 72, Dated 15th September, 2020 - In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017(hereafter in this notification referred to as the said Rules), the Commissioner, 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. 29/2020 State Tax, dated the 25th June, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 45, dated the 25th June, 2020, namely: In the said notification, in the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely: Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Jharkhand the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rd day of October, 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 Akanksha Ranjan, Commissioner, Commercial taxes Department Note: The principal notification number 29/2020 State Tax, dated the 25th June, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 45, dated the 25th June, 2020 and was last amended vide notification number 36/2020 State Tax, dated the 17th August, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 53, dated the 17th August, 2020.