THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
30 Shrawan, 1941(S)
Ranchi, Wednesday, 21st August, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification
21st August, 2019
Notification No. 30/2019 – State Tax
S.O. No. 68 Dated- 21st August, 2019-- In exercise of the powers conferred by
section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017)
(hereinafter referred to as “the said Act”), the Government of Jharkhand, on the
recommendations of the Council, hereby notifies the persons registered under section
24 of the said Act read with rule 14 of the Jharkhand Goods and Services Tax Rules,
2017, (hereinafter referred to as “the said rules”), supplying online information and
data base access or retrieval services from a place outside India to a person in India,
other than a registered person as the class of registered persons who shall follow the
special procedure as mentioned below.
2. The said persons shall not be required to furnish an annual return in FORM GSTR-9
under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of
the said rules.
3. The said persons shall not be required to furnish reconciliation statement in
FORMGSTR-9C under sub-section (2) of section 44 of the said Act read with sub-rule
(3) of rule 80 of the said rules.
4. 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
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No. 675
