Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the JGST Act - Conditions notified

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..... In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year .....

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..... rsons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by t .....

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