Jharkhand Goods and Services Tax (Second Amendment) Rules, 2021 - 07/2021 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION Notification No. 07/2021 State Tax S.O. No. 35, Dated 23rd June, 2021 -- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Second Amendment) Rules, 2021. (2) These rules shall be deemed to be effective from 27th April, 2021. 2. In the Jharkhand Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:- Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC). . [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 last amended vide notification No. 01/2021-State Tax, dated the 24th March, 2021, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28, dated the 24th March, 2021.