Waives the amount of late fee referred to in section 47 of the Jharkhand Goods and Services Tax Act, 2017 - 8/2023 - State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 5th June, 2023 Notification No. 8/2023 State Tax S.O. No. 22, Dated 5th June, 2023 -- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1 st day of April, 2023 to the 30th day of June, 2023. 2. This notification shall be deemed to be effective from 31st Match, 2023 [File. No. VaKar/GST/01/2020] By the order of the Governor of Jharkhand, (Vipra Bhal) Secretary, Commercial taxes Department