THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

1 Falgun, 1939 (S)

Ranchi, Tuesday, 20^th February, 2018

COMMERCIAL TAXES DEPARTMENT

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Notification

20^th February, 2018

Notification No. -4/2018 – State Tax

S.O. No- 10 Dated - 20^th February, 2018 -- In exercise of the powers conferred by

section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this

notification referred to as the said Act), the State Government, on the recommendations of the

Council, hereby waives the amount of late fee payable by any registered person for failure to

furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date

under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every

day during which such failure continues:

Provided that where there are no outward supplies in any month/quarter, the amount of late

fee payable by such registered person for failure to furnish the said details by the due date under

section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten

rupees for every day during which such failure continues.

2. This notification shall be deemed to be effective from 23^rd January, 2018.

[File.NoVaKar / GST / 03/ 2018]

By the order of the Governor of Jharkhand

K. K. Khandelwal,

Principal Secretary-cum Commissioner

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No. 130

Jharkhand Gazette (Extraordinary), Tuesday, 20^th February, 2018

2

वाणय-कर वभाग

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अधसूचना

20 फरवर, 2018

अधसूचना संo. 4/2018- राज् य कर

एस. ओ. - 10 "दनांक- 20 फरवर, 2018-- झारखड सरकार, झारखड माल और

सेवा कर अधनयम, 2017 (2017 का 12) (िजसे इसके प चात् इस अधसूचना म% उ'त

अधनयम कहा गया है) क+ धारा 128 -वारा .द0त शि'तय2 का .योग करते हुए,प6रष-

क+ 8सफा6रश2 पर, :कसी रिज<=>कृत @यि'त -वारा संदेय Bवलंब शुDक क+ रकम का

अध0 यजन :कया जाता है, जो उ'त अधनयम क+ धारा 47 के अधीन नयत तार>ख

-वारा $%प जीएसटआर-1 म% :कसी मास/तमाह> के 8लए जावक आपूतH के Iयौर2 देने म%

असफल रहता है, जो .0येक Kदन िजसके दौरान ऐसी असफलता जार> रहती है के 8लए

पMचीस Nपये क+ रकम से अधक है:

परंतु, जहां :कसी मास/तमाह> म% जावक आपूतH नह>ं है, उ'त अधनयम क+ धारा

47 के अधीन नयत तार>ख पर उ'त Iयौर2 देने म% असफल रहने पर ऐसे रिज<=>कृत

@यि'त -वारा संदेय Bवलंब शुDक क+ रकम उस Bव<तार तक अध0 यिजत रहेगी, जो

.0येक Kदन िजसके दौरान उ'त असफलता जार> रहती है के 8लए दस Nपये क+ रकम से

अधक है ।

(2) यह अधसूचना 23 जनवर>, 2018 से .वृ0त होगी ।

[सं.सं .वा०कर/जी०एस०ट>०/04/2017]

झारखंड राWयपाल के आदेश से,

के० के० ख-डेलवाल,

.धान सचव-सह -आयु'त।

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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.

Jharkhand Gazette (Extraordinary) 130-- 50.