Jharkhand Goods and Services Tax (Amendment) Rules, 2021. - 01/2021 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 01/2021 State Tax S.O. No. 28, Dated 24th March, 2021 - In exercise of the powers conferred by section 164 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 rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: - 1 . Short title and commencement. (1) These rules may be called the Jharkhand Goods and Services Tax (Amendment) Rules, 2021. (2) These rules shall be deemed to be effective from the 1st day of January, 2021. 2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), in rule 59, after sub-rule (5), the following sub-rule shall be inserted namely:- (6) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period. . [File No.Va Kar / GST /01/2020] By the order of the Governor of Jharkhand, Vandana Dadel, Principal Secretary, Commercial taxes Department Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28 -State Tax, dated the 20th June, 2017, published and last amended vide notification No. 94/2020-State Tax, dated the 9th February, 2021, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 25, dated the 9th February, 2021.