THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
13 Bhadra, 1942 (S)
No. 419
Ranchi, Friday, 4th September, 2020
COMMERCIAL TAXES DEPARTMENT
----------------
Notification No. 57/2020 – State Tax
S.O. No. 75, 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, after the third proviso, the following provisos shall be inserted, namely: – "Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020, the total amount of late fee payable under section 47of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil:
2 Jharkhand Gazette (Extraordinary), Friday, 4th September, 2020Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil.".
2. This notification shall be deemed to be effective from the 25th day of 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 52/2020 – State Tax, dated the 04th September, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 70, dated the 04th September, 2020.
Jharkhand Gazette (Extraordinary), Friday, 4th September, 202004
04
04
----------------