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THE JHARKHAND GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O-76 Dated 13th September, 2017

In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications published in the Jharkhand Gazette vide S.O. No. 65 dated 18 August, 2017, S.O. 66 dated 18 August, 2017 and S.O. 67 dated 18 August, 2017, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, specified in sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as specified in column (3) of the Table below for the month as specified in column (2) of the said Table, till the time period as specified in the corresponding entry in column (4) of the said Table, namely:-

Table

Sl.No. Month Details / Return Time Period for furnish of details / Return
(1) (2) (3) (4)

1

July, 2017 FORM GSTR-1 Upto 10th September, 2017
FORM GSTR-2 11-25th September, 2017
FORM GSTR-3 Upto 30th September, 2017

2

August, 2017 FORM GSTR-1 Upto 5th October, 2017
FORM GSTR-2 6-10th October, 2017
FORM GSTR-3 Upto 15th October, 2017
2. This notification shall be deemed to be effective from the 5th day of September, 2017.

By the order of the Governor of Jharkhand

K. K. Khandelwel,

Principal Secretary-cum Commissioner