Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2022 - 24/2022 - State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 1st June, 2023 Notification No. 24/2022 State Tax S.O. No. 16, Dated 1st June, 2023 :- 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 (Fourth Amendment) Rules, 2022. (2) They shall deemed to be effective from the 1st day of December, 2022. 2. In the Jharkhand Goods and Services Tax Rules, 2017, (a) rule 122 shall be omitted; (b) rules 124 and 125 shall be omitted; (c) in rule 127,- (i) in the marginal heading, for the word Duties , the word Functions , shall be substituted; (ii) for the words It shall be the duty of the Authority,- , the words The authority shall discharge the following functions, namely: shall be substituted; (d) rule 134 shall be omitted; (e) rule 137 shall be omitted; (f) after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely: (a) Authority means the Authority notified under sub-section (2) of section 171 of the Act; . [File. No. VaKar/GST/01/2020] By the order of the Governor of Jharkhand, (Vipra Bhal) 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 were last amended, vide notification No. 22/2022 - State Tax, dated the 1st June, 2023, vide S.O. No. 15, dated the 1st June, 2023.