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TMI BlogThe Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Services Tax Act, 2017 (12 of 2017) , the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall be deemed to be effective from 27th July, 2017. 2. In the Jharkhand Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. ; (iii) in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second proviso, for the word sub-section , the word sub-rule shall be substituted; (vi) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted; (vii) in FORM GST TRAN-1 , with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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