THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
30 Shrawan, 1940(S)
Ranchi, Tuesday, 21st August, 2018
COMMERCIAL TAXES DEPARTMENT
--------------
Notification
21st August, 2018
Notification No. 34/2018 – State Tax
S.O. No. 60 Dated. 21st August, 2018-- In exercise of the powers conferred by section 168 of
the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
as the said Act) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017
(hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations
of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the
months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on
or before the twentieth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.– Every registered person
furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49
of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable
under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case maybe,
not later than the last date, as specified in the first paragraph, on which he is required to furnish the said
return.
3. This notification shall be deemed to be effective from 10th August 2018.
[File.NoVaKar / GST / 03/ 2018]
By the order of the Governor of Jharkhand,
K. K. Khandelwal,
Additional Chief Secretary.
---------------
No. 806
