TMI BlogJharkhand Goods and Services Tax (Sixth Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be deemed to be effective from 9th October, 2019. 2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- Explanation .-For the purposes of this sub-rule, the expression shall not make any taxable supply shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension. ; (b) after sub-rule (4), the following sub-rule shall be inserted, namely:- (5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (b) sub-rule (6) shall be omitted with effect from the 1st July, 2017. 5. In the said rules, in rule 83A,in sub-rule (6),for clause (i),the following clause shall be substituted, namely:- (i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule. . 6. In the said rules, in rule 91,- (a) in sub-rule (3),with effect from the 24th September, 2019, after the words application for refund , the words on the basis of a consolidated payment advice: shall be inserted; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. ; (b) in sub-rule (2), after the words in accordance with the provisions of the Act , the words, figures and brackets , whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A), shall be inserted; (c) after sub-rule (2) the following sub-rule shall be inserted, namely:- (2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST Act Cess Total The grounds and quantification are attached / given below: You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest in full by .. , failing wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OR the said liability is not acceptable and the submissions in this regard are attached / given below: Authorised Signatory Name GSTIN Address Upload Attachment . [File.No Va Kar / GST / 02/ 2019] By the order of the Governor of Jharkhand Prashant Kumar, Secretary-cum-Commissioner Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary vide S.O. No. 28 - State Tax, dated the 20th June, 2017 and last amended vide notification No. 33/2019 - State Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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