Seeks to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020 - 67/2020 – STATE TAX - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION NO. 67/2020 STATE TAX S.O. No. 91, Dated- 07th December, 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, S.O. No. 03 State Tax, dated the 03rd January, 2018, published in the Gazette of Jharkhand, Extraordinary, namely : In the said notification: - after the second proviso, the following proviso shall be inserted, namely: Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020. . 2. This notification shall come into force with effect from the 21st day of September, 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 S.O. No. 03 -State Tax, dated 03rd January, 2018 was published in the Gazette of Jharkhand, Extraordinary, and was last amended vide notification number 77/2018 State Tax, dated the 24th January, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 19, dated the 24th January, 2019.