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TMI BlogAmendment in Notification No. 76/2018– State Tax, dated the 24th January, 2019X 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) (hereafter in this notification referred to as the said Act), the Government, 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. 76/2018- State Tax, dated the 24th January, 2019, published in the Gazette of Jharkhand, Extraordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forty-five days from the due date of furnishing return May, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 January-March, 2021 Sixty days from the due date of furnishing return."; (ii) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1stday of June, 2021 to the 31stday of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021onwards, as the case may be, shall stand waived which is in excess of an amount as speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. This notification shall be deemed to be effective from the 1st day of June, 2021. [File. No. VaKar/GST/01/2020] By the order of the Governor of Jharkhand, Aradhana Patnaik, Secretary, Commercial taxes Department Note: The principal notification No. 76/2018-State Tax, dated the 24th January, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 18, dated the 24th Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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