THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
13 Bhadra, 1942 (S)
Ranchi, Friday, 4th September, 2020
COMMERCIAL TAXES DEPARTMENT
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Notification No. 46/2020 – State Tax
S. O. No. 64, Dated- 04th September, 2020 - In exercise of the powers conferred by section 168A
of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), in
view of the spread of pandemic COVID-19 across many countries of the world including India, the
Government, on the recommendations of the Council, hereby notifies that in cases where a notice has
been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order
in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls
during the period from the 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time
limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice
from the registered person or the 30th day of June, 2020, whichever is later
2.
This notification shall come into force with effect from the 20th day of March, 2020.
[File No.Va Kar / GST /01/2020]
By the order of the Governor of Jharkhand,
Vandana Dadel,
Secretary, Commercial taxes Department
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No. 409