THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
13 Bhadra, 1942 (S)
No. 405
Ranchi, Friday, 4th September, 2020
COMMERCIAL TAXES DEPARTMENT
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Notification No. 39/2020 – State Tax
S. O. No. 59, Dated- 04th September, 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 amendments in the notification of the Government of Jharkhand, Commercial Taxes Department Notification No.11/2020- State Tax, dated the 25th June, 2020 published in the Gazette of Jharkhand, Extraordinary, vide S. O. No. 34, dated the 25th June, 2020, namely:-
In the said notification
(i) in the first paragraph, the following proviso shall be inserted, namely: -
"Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP.";
2 Jharkhand Gazette (Extraordinary), Friday, 4th September, 2020(ii) for the paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted, namely: -
"2. Registration. - The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration) in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later:.".
[File.No Va Kar / GST /01/2020] By the order of the Governor of Jharkhand,
Vandana Dadel, Secretary, Commercial Taxes Department Note: The principal notification was published in the Gazette of Jharkhand, Extraordinary, vide notification No. 11/2020-State Tax, dated the 25th June, 2020, published vide S. O. No. 34, dated the 25th June, 2020
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