Jharkhand Goods and Services Tax (Removal of Difficulties) Order, 2019.

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..... S.O. No. 28 Dated- 6th March, 2019- WHEREAS, sub-section (1) of section 10 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for .....

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..... is represented by way of interest or discount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Jharkhand Goods and Services Tax Act, 2017 and in superse .....

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..... e taken into account- (i) for determining the eligibility for composition scheme under second proviso to sub-section (1) of section 10; (ii) in computing aggregate turnover in order to determine eligibility for composition scheme. 3. This order shall be deemed to be effective from 1st February, 2019. Prashant Kumar, Secretary-cum-Commissioner .....

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