THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
03 PAUSH, 1943 (S)
No. 653
RANCHI, FRIDAY, 24h DECEMBER, 2021
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
24th December, 2021
Notification No. 20/2021 – State Tax
S.O. No. 63, 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, No. 4/2018– State Tax, dated the 20th February, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 10, dated the 20th February, 2018, 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 the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:—
Jharkhand Gazette (Extraordinary), Friday, 24th December, 2021 2Table
| S. No. (1) | Class of registered persons (2) | Amount (3) |
| 1. | Registered persons who have nil outward supplies in the tax period | Two hundred and fifty rupees |
| 2. | Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 | One thousand rupees |
| 3. | Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 | Two thousand and five hundred 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 Note: The principal notification No.4/2018- State Tax, dated the 20th February, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 10, dated the 20th February, 2018 and was last amended vide notification number 53/2020 – State Tax, dated the 04th September, 2020, published in the Gazette of India, Extraordinary, vide S.O. No. 71, dated the 04th September, 2020.
Jharkhand Gazette (Extraordinary), Friday, 24th December, 2021 3 Jharkhand Gazette (Extraordinary), Friday, 24th December, 2021 4