THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
1 Falgun, 1939 (S)
Ranchi, Tuesday, 20th February, 2018
COMMERCIAL TAXES DEPARTMENT
---------------
Notification
20th February, 2018
Notification No. -- 6/2018 – State Tax
S.O. No- 12 Dated - 20th 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 return in FORM GSTR-5A 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 the total amount of integrated tax payable in the said return is nil, the
amount of late fee payable by such registered person for failure to furnish the said return 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 23rd January, 2018.
[File.NoVaKar / GST / 03/ 2018]
By the order of the Governor of Jharkhand,
K. K. Khandelwal,
Principal Secretary-cum Commissioner.
----------------
No. 132
