Seeks to amend Notification S.O. No. 3– State Tax, dated the 03rd January, 2018 - 21/2021 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 24th December, 2021 Notification No. 21/2021 State Tax S.O. No. 64, Dated 24th December, 2021- -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), 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. 3 State Tax, dated the 03rd January, 2018, published in the Gazette of Jharkhand, Extraordinary, namely:- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: - Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived - (i) which is in excess of two hundred and fifty rupees where the total amount of state tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause(i). . 2. This notification shall be deemed to be effective from the 1st 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 notification S.O. No. 3 State Tax, dated the 03rd January, 2018, published in the Gazette of Jharkhand, Extraordinary,.