Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - 7/2022 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 21 June, 2022 Notification No.- 7/2022 State Tax S.O. No. 21, Dated 21st June, 2022 --In exercise of the powers conferred by section 128 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 further amendments in the notification of the Government of Jharkhand, Commercial Taxes Department, S.O. No. 3 State Tax, dated the 3 rd January, 2018, published in the Gazette of Jharkhand, Extraordinary, namely : In the said notification, after the fifth proviso, the following proviso shall be inserted, namely: Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022. . 2. This notification shall be deemed to be effective from 26th May, 2022. [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 3rd January, 2018 was published in the Gazette of Jharkhand, Extraordinary, and was last amended vide notification number 21/2021 State Tax, dated the 24th December, 2021, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 64, dated the 24th December, 2021.