THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4 Aasadh, 1942 (S)
No. 287
Ranchi, Thursday, 25th June, 2020
COMMERCIAL TAXES DEPARTMENT
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Notification No. 12/2020 – State Tax
S.O. No. 35, Dated – 25th June, 2020 :- In exercise of the powers conferred by 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 makes the following amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 21/2019- State Tax, dated the 28th June, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 58, dated the 28th June, 2019, namely:–
In the said notification, in paragraph 2, the following proviso shall be inserted, namely: – "Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the2 Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020 statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20."
[File No.VaKar / GST / 01/2020]
By the order of the Governor of Jharkhand
Vandana Dadel, Secretary, Commercial Taxes Department Note: The principal notification number 21/2019–State Tax, dated the 28th June, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 58, dated the 28th June, 2019.
Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020---------------
. . . 35, - 25
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