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TMI BlogThe Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) This notification shall be deemed to be effective from 13th October, 2017. 2. In the Jharkhand Goods and Services Tax Rules, 2017, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- "6. Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 to December, 2017, serial 4A of Table 4 shall not be furnished."
[File.No Va Kar/GST/04/2017]
By the order of the Governor of Jharkhand,
K. K. Khandelwal,
Principal Secretary-cum Commissioner.
Note:- The principal rules were published in the Jharkhand Gazette vide S.O. No.28/2017-State Tax, dated the 20thJune, 2017 and last amended vide S.O No. 96 dated 17 October, 2017. X X X X Extracts X X X X X X X X Extracts X X X X
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