Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2021. - 27/2021 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 24th December, 2021 Notification No. 27/2021 State Tax S.O. No. 70, Dated 24th December, 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 (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, these rules shall be deemed to be effective from the 1 st day of June , 2021. 2 . In the Jharkhand Goods and Services Tax Rules, 2017,- (i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May, 2021, for the figures, letters and words 31st day of May, 2021 , the figures, letters and words 31stday of August, 2021 shall be substituted; (ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substituted, namely:- Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely:- Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021. . [File. No. VaKar/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. 15/2021 State Tax, dated the 24th December, 2021 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No . 58, dated the 24th December, 2021.