THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
13 Bhadra, 1942 (S)
No. 415
Ranchi, Friday, 4th September, 2020
COMMERCIAL TAXES DEPARTMENT
----------------
Notification No. 52/2020 – State Tax
S.O. No. 70, Dated 04th September, 2020- In exercise of the powers conferred by section 128 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 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 76/2018– State Tax, dated the 24th January, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 18, dated the 24th January, 2019, namely:–
In the said notification,-
(i) in the third proviso, for the Table, the following Table shall be substituted, namely: –2 Jharkhand Gazette (Extraordinary), Friday, 4th September, 2020
"Table
| S. No. (1) | Class of registered persons (2) | Tax period (3) | Condition (4) |
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | February, 2020, March, 2020 and April, 2020 | If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 |
| 2. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Jharkhand | February, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
| March, 2020 | If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020 | ||
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020 | ||
| May, 2020 | If return in FORM GSTR-3B is furnished on or before the 15th day of September, 2020 | ||
| June, 2020 | If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020 | ||
| July, 2020 | If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020 |
(ii) after the third proviso, the following provisos shall be inserted, namely: –
"Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 toJharkhand Gazette (Extraordinary), Friday, 4th September, 2020 3 January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.".
2. This notification shall be deemed to be effective from the 24th June, 2020.
[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 No. 76/2018-State Tax, dated 24th January, 2019 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 18, dated the 24th January, 2019 and was last amended vide notification number 32/2020 – State Tax, dated the 25th June, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 48, dated the 25th June, 2020.
4 Jharkhand Gazette (Extraordinary), Friday, 4th September, 202004Jharkhand Gazette (Extraordinary), Friday, 4th September, 2020 5 ----------------