Jharkhand Gazette, No. 48, 21 February 2022

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THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

21 MAGH, 1943 (S)

No. 48

RANCHI, THURSDAY, 10th FEBRUARY, 2022

COMMERCIAL TAXES DEPARTMENT

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NOTIFICATION

10th February, 2022

Notification No. 37/2021 – State Tax

S.O. No. 01, Dated 10th February, 2022 - In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: —

1. Short title and commencement. -(1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to be effective from 1st Day of December, 2021.

2. In the Jharkhand Goods and Services Tax Rules, 2017, —

(i) in rule 137, with effect from the 30th day of November 2021, for the words "four years", the words "five years" shall be substituted.

(ii) in FORM GST DRC-03, —

(a) in the heading, after the words "or statement", the words, letters and figures "or intimation of tax ascertained through FORM GST DRC-01A" shall be inserted;

(b) against item 3, in column (3), for the word and letters "Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)", the words, letters, figures and brackets "Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)" shall be substituted;

(c) against item 5, in column (1), after the word and figures "within 30 days of its issue", the words, letters, figures and brackets ", scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)" shall be inserted;

(d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:-

[File. No. VaKar/GST/01/2020]

By the order of the Governor of Jharkhand,

Aradhana Patnaik,

Secretary,

Commercial taxes Department Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28- State Tax, dated the 20th June, 2017, published and were last amended vide notification No. 35/2021 - State Tax, dated the 24th December, 2021 vide S.O. No. 78, dated the 24th December, 2021.

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()4 Jharkhand Gazette (Extraordinary), Thursday, 10th February, 2022 ()

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