THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
3 Ashadh , 1943 (S)
No. 319
RANCHI, Thursday, 24th June, 2021
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
Notification No. 08/2021 – State Tax
S.O. No. 36, Dated 23rd June, 2021-- In exercise of the powers conferred by sub-section (1) of section 50 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of Jharkhand in the Commercial Taxes Department, S.O. No. 49 – State Tax, dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, namely:–
(i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| "4. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | 9 per cent for the first 15 days from the due date and 18 per cent thereafter | March, 2021, April, 2021 |
| 5. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 | Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter | March, 2021, April, 2021 |
| 6. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 | Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter | March, 2021, April, 2021 |
| 7. | Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 | Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter | Quarter ending March, 2021.". |
2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.
[File. No. VaKar/GST/01/2020]
By the order of the Governor of Jharkhand,
Aradhana Patnaik), Secretary, Commercial taxes Department.
Note: The principal notification S.O. No. 49 – State Tax, dated the 29th June, 2017, was published in the Gazette of Jharkhand, Extraordinary, and was last amended vide notification number 51/2020 – State Tax, dated the 04th September, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 69, dated the 04th September, 2020.
Jharkhand Gazette (Extraordinary), Thursday, 24th June, 2021 3 Jharkhand Gazette (Extraordinary), Thursday, 24th June, 2021 4---------