THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
6Baishakh, 1941(S)
No. 357
Ranchi, Friday, 26th April, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification
25th April, 2019
Notification No. 13/2019 – State Tax
S.O. No. 40 Dated 26th April, 2019 -- 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 April, 2019 to June, 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 may be, 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 7th March, 2019.
[File.No Va Kar / GST / 01/ 2019] By the order of the Governor of Jharkhand
Prashant Kumar, Secretary-cum-Commissioner.
2 Jharkhand Gazette (Extraordinary), Friday, 26th April, 2019