Relevant date of issuance of order u/s 73(10) of JGST Act, 2017 for the financial year 2018-19 and 2019-20 extended - Date extended exercising the powers u/s 168A - 56/2023 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 27th June, 2024 Notification No. 56/2023 State Tax S.O. No. 6, Dated 27th June, 2024: - In exercise of the powers conferred by section 168A of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in partial modification of the notifications of the Government of Jharkhand, Commercial Taxes Department, No. 35/2020-State Tax, dated the 17th August, 2020 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 52, dated the 17th August, 2020 and No. 14/2021- State Tax, dated the 23rd June, 2021 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 23rd June, 2021 and No. 13/2022- State Tax, dated the 30th September, 2022, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 37, dated the 30th September, 2022, and No. 09/2023- State Tax, dated the 05th June, 2023 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 23, dated the 05th June, 2023, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub- section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely: (i) for the financial year 2018-19, up to the 30th day of April, 2024 : (ii) for the financial year 2019-20, up to the 31st day of August, 2024. [File. No. VaKar/GST/01/2020] By the order of the Governor of Jharkhand, Vipra Bhal Secretary, Commercial taxes Department