THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4 Poush, 1940(S)
Ranchi, Thursday, 24th January, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification
24th January, 2019
Notification No. 77/2018 – State Tax
S.O. No. 19 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), the Government of Jharkhand, on the
recommendations of the Council, hereby makes the following amendments in notification of the Government
of Jharkhand, in the Commercial Taxes Department S.O. No. 3 – State Tax, dated the 3rd January, 2018,
published in the Gazette of Jharkhand, Extraordinary, namely:–
In the said notification, after the first proviso, the following proviso shall be inserted, namely:–
“Provided further 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-4
for the quarters from 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-Commissioner
Note: The principal notification S.O. No. 3 - State Tax, dated the 3rd January, 2018 was published in the
Gazette of Jharkhand, Extraordinary,
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