Seeks to extend the due date for FORM GSTR-1 - 83/2020 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 83/2020 State Tax S.O. No. 15, Dated 29th January, 2021 - In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 74/2020-State Tax, dated the 11th January, 2021, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 5, dated the 11th January, 2021, and notification of the Government of Jharkhand in the Commercial Taxes Department, No. 75/2020- State Tax, dated the 11th January, 2021, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 6, dated the 11th January, 2021, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Jharkhand Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. [File No.Va Kar / GST /01/2020] By the order of the Governor of Jharkhand, (Akanksha Ranjan) Commissioner, Commercial Taxes Department