Jharkhand GST Rules Amended: Rule 26 Deadline Extended, Rule 138E Proviso Added, Changes to FORM GST ASMT-14.

The Jharkhand Goods and Services Tax (Seventh Amendment) Rules, 2021, effective from August 29, 2021, introduce changes to the Jharkhand GST Rules, 2017. Amendments include extending the deadline in rule 26 from August 31, 2021, to October 31, 2021, and omitting all provisos from November 1, 2021. In rule 138E, a new proviso exempts certain restrictions from May 1 to August 18, 2021, for specific non-furnished returns. Changes to FORM GST ASMT-14 include inserting order reference details and omitting certain phrases. These amendments were issued by the Commercial Taxes Department on December 24, 2021.

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