Jharkhand Gazette, No. 627, 29 June 2018

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THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

8Aashadh, 1940(S)

No. 627

Ranchi, Friday, 29th June, 2018

COMMERCIAL TAXES DEPARTMENT

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Notification

28th June, 2018

Notification No. 28/2018 – State Tax

S.O. No. 45 Dated 29th June, 2018-- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Jharkhand Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided, this notification shall be deemed to be effective from 19th June, 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017, -

(i) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:-

"(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:

Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.";

(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-

"Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.

Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.";

(iii) in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 129 or section 130" shall be inserted;

(iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:-

"FORM GST ENR-02

[See Rule 58(1A)]

Application for obtaining unique common enrolment number

[Only for transporters registered in more than one State or Union Territory having the

same PAN]

3. Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.

Signature

Place: Name of Authorised Signatory For office use –

Enrolment no.-

Date -."

[File.NoVaKar / GST / 04/ 2018] By the order of the Governor of Jharkhand,

K. K. Khandelwal, Additional Chief Secretary-cum Commissioner. Note:- The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide notification No. S.O- 28 State Tax, dated the 20th June, 2017, and last amended vide notification No. 26/2017-State Tax, dated the 28th June, 2018 published vide S.O 43, dated the 28th June, 2018.

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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 627 -- 50.