THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
6 poush, 1941(S)
Ranchi, Friday, 27th December, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification No. 44/2019 – State Tax
S.O. No. 96 Dated-27th December, 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 October, 2019 to March, 2020 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 9th October, 2019.
[File.No Va Kar / GST / 01/ 2019]
By the order of the Governor of Jharkhand
Prashant Kumar,
Secretary-cum-Commissioner
No. 1076
