THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
21 Paush, 1941(S)
Ranchi, Monday, 11th January, 2021
COMMERCIAL TAXES DEPARTMENT
--------
Notification No. 73/2020 – State Tax
S.O. No. 04, Dated 11th January, 2021- 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 notifies the registered persons required to prepare the
tax invoice in the manner specified under sub-rule (4) of rule 48 of the Jharkhand Goods and
Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as
the class of persons who shall, during the period from the 1st day of October, 2020 to the 31st day of
October, 2020, follow the special procedure such that the said persons shall obtain an Invoice
Reference Number (IRN) for such invoice by uploading specified particulars in FORM GST INV-
01 on the Common Goods and Services Tax Electronic Portal, within thirty days from the date of
such invoice, failing which the same shall not be treated as an invoice.
2.
This notification shall come into force with effect from the 1st Day of October, 2020.
[File No.Va Kar / GST /01/2020]
By the order of the Governor of Jharkhand,
(Vandana Dadel)
Principal Secretary,
Commercial taxes Department
No. 31