THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
21 Paush, 1941(S)
No. 36
Ranchi, Monday, 11th January, 2021
COMMERCIAL TAXES DEPARTMENT
Notification No. 78/2020 – State Tax
S.O. No. 09, Dated 11th January, 2021- In exercise of the powers conferred by the first proviso to rule 46 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, S.O. No. 54 – State Tax, dated the 29th June, 2017, published in the Gazette of In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely,-
"Table
| Serial Number (1) | Aggregate Turnover in the preceding Financial Year (2) | Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (3) |
| 1. | Upto rupees five crores | 4 |
| 2. | more than rupees five crores | 6 |
Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.".
2. This notification shall be deemed to be effective from the 15th October, 2020.
[File No.Va Kar / GST /01/2020]
By the order of the Governor of Jharkhand,
(Akanksha Ranjan)
Commissioner, Commercial Taxes Department Note: The principal notification S.O. No. 54 – State Tax, dated the 29th June, 2017, published in the Gazette of Jharkhand Gazette (Extraordinary), Monday, 11th January, 2021 3