THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
13 Bhadra, 1942 (S)
No. 416
Ranchi, Friday, 4th September, 2020
COMMERCIAL TAXES DEPARTMENT
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Notification No. 53/2020 – State Tax
S.O. No. 71, 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), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 4/2018– State Tax, dated the 20th February, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 10, dated the 20th February, 2018, namely:–
In the said notification, for the fourth proviso, the following proviso shall be substituted, namely: –
"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-
2 Jharkhand Gazette (Extraordinary), Friday, 4th September, 2020Table
| Sl. No. (1) | Month/ Quarter (2) | Dates (3) |
| 1. | March, 2020 | 10th day of July, 2020 |
| 2. | April, 2020 | 24th day of July, 2020 |
| 3. | May, 2020 | 28th day of July, 2020 |
| 4. | June, 2020 | 05th day of August, 2020 |
| 5. | January to March, 2020 | 17th day of July, 2020 |
| 6. | April to June, 2020 | 03rd day of August, 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. 4/2018– State Tax, dated the 20th February, 2018, was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 10, dated the 20th February, 2018 and was last amended by notification No. 33/2020- State Tax, dated the 25th June, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 49, dated the 25th June, 2020.
Jharkhand Gazette (Extraordinary), Friday, 4th September, 2020----------------