THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
6 Baishakh, 1941(S)
Ranchi, Friday, 26th April, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification
25th April, 2019
File No- Va0 Kar/GST/16/2017-
Removal of Difficulty
Order No. 03/2019-State Tax
S.O. No. 42 Dated 26th April, 2019 -- Whereas, clause (c) of sub-section (3) of section 31 the
Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that
a registered person supplying exempted goods or services or both or paying tax under the provisions of section
10 shall issue, instead of a tax invoice, a bill of supply, and therefore any person not covered by the said clause
has to issue a tax invoice;
Now, Therefore, in exercise of the powers conferred by section 172 of the said Act, the State Government, on
recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: ––
1. Short title. ––This Order may be called the Jharkhand Goods and Services Tax (Third Removal of
Difficulties) Order, 2019.
2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of
section 31 of the said Act shall apply to a person paying tax under notification No 2/2019 published in the
Gazette of Jharkhand, Extraordinary, vide S.O. No 36, dated the 26.04.2019.
Prashant Kumar,
Secretary-cum-Commissioner
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No. 363
