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. 47/2019 – State Tax-
S.O. No. 99 Dated-27th December, 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 those registered persons whose
aggregate turnover in a financial year does not exceed two crore rupees and who
have not furnished the annual return under sub-section (1) of section 44 of the said
Act read with sub-rule (1) of rule 80 of the Jharkhand Goods and Services Tax
Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the
class of registered persons who shall, in respect of financial years 2017-18 and
2018-19, follow the special procedure such that the said persons shall have the
option to furnish the annual return under sub-section (1) of section 44 of the said
Act read with sub-rule (1) of rule 80 of the said rules:
Provided that the said return shall be deemed to be furnished on the due date
if it has not been furnished before the due date.
2. 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. 1079
