Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the JGST Act - Conditions notified - 7/2023 - State Tax - Jharkhand SGST

..... COMMERCIAL TAXES DEPARTMENT NOTIFICATION 5 th June, 2023 Notification No. 7/2023 State Tax S.O. No. 21, 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) (hereinafter referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said .....

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Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the JGST Act - Conditions notified - 7/2023 - State Tax - Jharkhand SGST

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..... ver in the State or Union territory. Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten .....

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Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the JGST Act - Conditions notified - 7/2023 - State Tax - Jharkhand SGST

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