THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4Poush, 1940(S)
No. 67
Ranchi, Thursday, 24th January, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification
24th January, 2019
Notification No. 76/2018 – State Tax
S.O. No. 18 Dated- 24th January, 2019-- 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 Government of Jharkhand, on the recommendations of the Council, and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department S.O. No. 77 – State Tax, dated the 13th September, 2017 published in the Gazette of Jharkhand, Extraordinary, notification of the Government of Jharkhand in the Commercial Taxes Department S.O. No. 121 – State Tax, dated the 09th November, 2017, published in the Gazette of Jharkhand, Extraordinary, and notification of the Government of Jharkhand in the Commercial Taxes Department S.O. No. 139 – State Tax, dated the 14th November, 2017, published in the Gazette of Jharkhand, Extraordinary, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR3B for the month of July, 2017 onwards 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:
2 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019Provided that where the total amount of state 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 for the month of July, 2017 onwards 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:
Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.
2. This notification shall be deemed to be effective from 31st December, 2018.
[File. No Va Kar / GST / 03/ 2018] By the order of the Governor of Jharkhand
Prashant Kumar, Secretary-cum-Commissioner3 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 4 Jharkhand Gazette (Extraordinary), Thursday, 24th January, 2019 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 67 -- 50.