THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
03 PAUSH, 1943 (S)
RANCHI, FRIDAY, 24h DECEMBER, 2021
COMMERCIAL TAXES DEPARTMENT
--------
NOTIFICATION
24th December, 2021
Notification No. 22/2021 – State Tax
S.O. No. 65, Dated 24th December, 2021--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), the Government, on the recommendations of the Council, hereby waives the
amount of late fee payable under section 47 of the said Act by any registered person, required to
deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return
in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an
amount of twenty-five rupees for every day during which such failure continues:
Provided that the total amount of late fee payable under section 47 of the said Act by such
registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021
onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees.
2. This notification shall be deemed to be effective from the 1st day of June, 2021.
[File. No. VaKar/GST/01/2020]
By the order of the Governor of Jharkhand,
Aradhana Patnaik,
Secretary,
Commercial taxes Department
No. 651