THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
26 Shrawan, 1942 (S)
No. 374
Ranchi, Monday, 17th August, 2020
COMMERCIAL TAXES DEPARTMENT
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Notification No. 36/2020 – State Tax
S.O. No. 53, Dated- 17th August, 2020 :- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), 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 makes the following amendments in the notification of the Government of Jharkhand in the Commercial Taxes Department, Notification No. 29/2020 – State Tax, dated the 25th June, 2020 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 45, Dated the 25th June, 2020 namely:–
In the said notification, in the first paragraph, after the second proviso, the following provisos shall be inserted, namely: –
"Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of2 Jharkhand Gazette (Extraordinary), 17th August, 2020 May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Jharkhand, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14th day of July, 2020.".
2. This notification shall be deemed to be effective from the 3rd of April, 2020.
[File.NoVaKar / GST /01/2020] By the order of the Governor of Jharkhand,
(Vandana Dadel)
Secretary, Commercial taxes Department
Note: The principal notification number 29/2020 – State Tax, dated the 25th June, 2020 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 45, dated the 25th June, 2020.
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