THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4 Aasadh, 1942 (S)
No. 285
Ranchi, Thursday, 25th June, 2020
COMMERCIAL TAXES DEPARTMENT
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Notification No. 09/2020 – State Tax
S.O. No. 33, Dated- 25th June, 2020 :- In exercise of the powers conferred by sub-section (3) and sub-section of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby notifies the persons who are foreign company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule 4 of the Companies (Registration of Foreign Companies) Rules, 2014, 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 reconciliation statement in FORM GSTR-9C to the Jharkhand Goods and Services Tax Rules, 2017under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules:
Provided that a statement of receipts and payments for the financial year in respect of its Indian Business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or a Limited Liability Partnership of practicing Chartered Accountants in India is submitted for each GSTIN by the 30th September of the year succeeding the financial year.
3. This notification shall be deemed to be effective from the 16th day of March, 2020.
[File.No Va Kar / GST / 01/ 2020] By the order of the Governor of Jharkhand, 2 Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020 --------