THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

4 Poush, 1940(S)

Ranchi, Thursday, 24^th January, 2019

COMMERCIAL TAXES DEPARTMENT

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Notification

24^th January, 2019

Notification No. 76/2018 – State Tax

S.O. No. 18 Dated- 24^th 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 13^th 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 09^th 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 14^th 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:

No. 67

Jharkhand Gazette (Extraordinary), Thursday, 24^th January, 2019

2

Provided 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 22^nd December, 2018 to

31^st March, 2019.

2.

This notification shall be deemed to be effective from 31^st December, 2018.

[File. No Va Kar / GST / 03/ 2018]

By the order of the Governor of Jharkhand

Prashant Kumar,

Secretary-cum-Commissioner

Jharkhand Gazette (Extraordinary), Thursday, 24^th January, 2019

3

वाणय-कर वभाग

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अधसूचना

24 जनवर, 2019

अधसूचना संo. 76/2018- राय कर

एस. ओ. सं. 18 दनांक 24 जनवर$, 2019--

-

झारखड

सरकार, झारखड

माल और सेवा कर अध नयम, 2017 (2017 का 12) (िजसे इस अधसूचना म&

इसके प(चात् उ,त अध नयम कहा गया है) क0 धारा 128 2वारा 3द5त शि,तय7

का 3योग करते हुए, प;रष2 क0 =सफा;रश7 पर और झारखड के राजप?, असाधारण,

म& झारखड सरकार के वाAणBय-कर Cवभाग क0 अधसूचना एस. ओ. सं. 77, तारख

13 =सतंबर, 2017 2वारा 3का=शत, झारखड सरकार के वाAणBय-कर Cवभाग क0

अधसूचना एस. ओ. सं. 121, तारख 9 नवIबर, 2017 2वारा 3का=शत, झारखड

सरकार के वाAणBय-कर Cवभाग क0 अधसूचना एस. ओ. सं. 139, तारख

14 नवIबर, 2017 2वारा 3का=शत को, उन बात7 के =सवाय अधJांत करते हुए,

िजKह& ऐसे अधJमण से पूवM Nकया गया था या करने का लोप Nकया गया था, Nकसी

रिजQRकृत Tयि,त 2वारा उ,त अध नयम क0 धारा 47 के अधीन देय तारख तक

जुलाई, 2017 मास के प(चात् के =लए 3Vप जीएसटआर-3ख म& Cववरणी देने म&

असफल रहने के =लए संदेय ऐसी Cवलंब फ0स क0 रकम को अध5य,त करती है जो

ऐसी असफलता के जार रहने के दौरान 35येक Zदन के =लए प[चीस \पए क0 रकम

से अधक है :

परंतु जहां उ,त Cववरणी म& संदेय राB य कर क0 कुल रकम शूKय है वहां ऐसे

रिजQRकृत Tयि,त 2वारा, उ,त अध नयम क0 धारा 47 के अधीन देय तारख तक

जुलाई, 2017 मास के प(चात् के =लए उ,त Cववरणी देने म& असफल रहने हेतु संदेय

Cवलंब फ0स क0 रकम उस CवQतार तक अध5य,त कर द जाएगी, जो ऐसी

असफलता के जार रहने के दौरान 35येक Zदन के =लए दस \पए क0 रकम से

अधक है :

परंतु यह और Nक उ,त अध नयम क0 धारा 47 के अधीन संदेय Cवलंब फ0स

क0 रकम, ऐसे रिजQRकृत Tयि,तय7 के =लए अध5य,त क0 जाएगी, जो देय तारख

Jharkhand Gazette (Extraordinary), Thursday, 24^th January, 2019

4

तक जुलाई, 2017 से =सतंबर, 2018 मास तक के =लए '(प जीएसट$आर-3ख म&

Cववरणी देने म& असफल रहे ह^ Nकंतु उKह7ने 22 Zदसंबर, 2018 से 31 माचM, 2019

तक क0 अवध के बीच उ,त Cववरणी दे द है ।”।

2. यह अधसूचना 31 ZदसIबर, 2018 से लागू मानी जाएगी।

[सं.सं .वा०कर/जी०एस०ट०/03/2018]

झारखंड राBयपाल के आदेश से,

'शांत कुमार,

सचव-सह-आयु,त

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

Jharkhand Gazette (Extraordinary) 67 -- 50.