Jharkhand Goods and Services Tax (Third Amendment) Rules, 2021 - 13/2021 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION Notification No. 13/2021 State Tax S.O. No. 41, Dated 23rd June, 2021 -- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government, 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 (Third Amendment) Rules, 2021. (2) These rules shall be deemed to be effective from 1st day of May, 2021. 2. In the Jharkhand Goods and Services Tax Rules, 2017,---- (i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:- Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021. . [File. No. Va Kar/GST/01/2020] By the order of the Governor of Jharkhand, Aradhana Patnaik, 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. 07/2021 State Tax, dated the 23rd June, 2021 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 35, dated the 23rd June, 2021.