THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
03 PAUSH, 1943 (S)
No. 652
RANCHI, FRIDAY, 24h DECEMBER, 2021
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
24th December, 2021
Notification No. 21/2021 – State Tax
S.O. No. 64, 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 makes the following further amendments in the notification of the Government of Jharkhand in the Commercial Taxes Department, S.O. No. 3– State Tax, dated the 03rd January, 2018, published in the Gazette of Jharkhand, Extraordinary, namely:—
In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: —
"Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived - Jharkhand Gazette (Extraordinary), Friday, 24th December, 2021 2 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 Note: The principal notification S.O. No. 3– State Tax, dated the 03rd January, 2018, published in the Gazette of Jharkhand, Extraordinary,.