THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
30 Shrawan, 1941(S)
Ranchi, Wednesday, 21st August, 2019
COMMERCIAL TAXES DEPARTMENT
----------
Notification
21st August, 2019
Notification No. 29/2019 – State Tax
S.O. No. 67 Dated- 21st August, 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 July, 2019 to
September, 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 28th June, 2019.
[File.No Va Kar / GST / 01/ 2019]
By the order of the Governor of Jharkhand
Prashant Kumar,
Secretary-cum-Commissioner
No. 674
