THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

10 FALGUN 1945 (S)

RANCHI, THURSDAY 29^th FEBRUARY, 2024

COMMERCIAL TAXES DEPARTMENT

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NOTIFICATION

29^th February, 2024

Notification No.- 47/2023 – State Tax

S.O. No. 51, Dated 29^th February, 2024--In exercise of the powers conferred by section 148 of

the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act),

the Government of Jharkhand, on the recommendations of the Council, hereby makes the following

amendments in the notification of the Government of Jharkhand in the Commercial Taxes

Department, No. 30/2023-State Tax, dated the 12^th December, 2023, published in the Gazette of

Jharkhand, Extraordinary, vide S.O. No. 43, dated the 12^th December, 2023, namely:-

In the said notification, after the words “ hereby notifies the following special procedure to be

followed” the words and figures “ with effect from 1^st day of January 2024” shall be inserted and shall

be deemed to have been inserted with effect from the 31^st July 2023.

2.

This notification shall be deemed to be effective from 25^th September, 2023.

No. 116

Jharkhand Gazette (Extraordinary), Thursday, 29^th February, 2024

2

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

By the order of the Governor of Jharkhand,

Vipra Bhal,

Secretary,

Commercial taxes Department.

Note: - The principal Notification No. 30/2023- State Tax, dated the 12^th December, 2023,

was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 43, dated the

12^th December, 2023.

वाͨणÏय-कर ͪवभाग

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अͬधसूचना संo.47/2023- राÏ य कर

एस. ओ. सं. 51, Ǒदनांक 29 फरवरȣ, 2024 --झारखÖड सरकार, झारखÖड माल और सेवा कर

अͬधǓनयम, 2017 (2017 का 12) (िजसे इसमɅ इसके पæचात् उÈत अͬधǓनयम कहा गया है ) कȧ धारा

148 ɮवारा Ĥदƣ शिÈतयɉ का Ĥयोग करते हुए, पǐरषɮ कȧ ͧसफाǐरशɉ पर, झारखÖड के राजपğ,

असाधारण, एस. ओ. सं. 43, तारȣख 12 Ǒदसàबर, 2023 मɅ Ĥकाͧशत झारखÖड सरकार के वाͨणÏय-

कर ͪवभाग कȧ अͬधसूचना सं. 30/2023- राÏय कर, 12 Ǒदसàबर, 2023 का Ǔनàनͧलͨखत संशोधन

करती है, अथा[त्:-

उÈत अͬधसूचना मɅ,“रिजèĚȣकृत åयिÈत ɮवारा अपनाई जाने वालȣ Ǔनàनͧलͨखत ͪवशेष ĤͩĐया को”

शÞदɉ के पæचात् “1 जनवरȣ, 2024 से” शÞद अंत:èथाͪपत ͩकए जाएंगे और 31 जुलाई, 2023 से

अंतèथाͪपत हुए समझे जाएंगे ।

2.

यह अͬधसूचना 25 ͧसतàबर, 2023 से लागू मानी जाएगी ।

[सं.सं.वा०कर/जी०एस०टȣ०/01/2020]

झारखंड राÏयपाल के आदेश से,

ͪवĤा भाल,

सͬचव,

वाͨणÏय-कर ͪवभाग ।

ǑटÜपण:- मूल अͬधसूचना सं. 30/2023- राÏय कर, 12 Ǒदसàबर, 2023 झारखÖड के राजपğ,

असाधारण, मɅ एस. ओ. सं. 43, तारȣख 12 Ǒदसàबर, 2023 ɮवारा Ĥकाͧशत कȧ गई थी ।

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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.

Jharkhand Gazette (Extraordinary) 116 -- 50.