Jharkhand GST Update: File GSTR-3B Returns for July 2017-November 2018 by December 31, 2018, u/s 168, Rule 61(5.

The notification issued by the Commercial Taxes Department of Jharkhand on October 4, 2018, amends previous notifications S.O. No. 61 and S.O. No. 131 regarding state tax under the Jharkhand Goods and Services Tax Act, 2017. It introduces a proviso requiring taxpayers with a Goods and Services Tax Identification Number (GSTIN), as per notification No. 31/2018, to file their GSTR-3B returns for the period from July 2017 to November 2018 electronically by December 31, 2018. This amendment is made under the authority of section 168 of the Jharkhand GST Act, 2017, and rule 61(5) of the Jharkhand GST Rules, 2017.

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