Amendment in Notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017 - 05/2023 – State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 24th JULY, 2023 Notification No.- 05/2023 State Tax (Rate) S.O. No. 29, Dated 24th July, 2023 --In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on being satisfied that it is necessary in the public interest so to do, 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, No. 11/2017-State Tax (Rate), dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 41, dated the 29th June, 2017, namely:- In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty- five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. . 2. This notification shall be deemed to be effective from the 9th May, 2023. [File. No. VaKar/GST/02/2020] By the order of the Governor of Jharkhand, (Vipra Bhal), Secretary, Commercial taxes Department. Note : -The principal notification number 11/2017 - State Tax (Rate), dated the 29th June, 2017 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 41, dated the 29th June, 2017 and last amended vide notification number 03/2022- State Tax (Rate), dated the 23rd August, 2022 published in the official gazette vide S.O. No. 24, dated the 23rd August, 2022.