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THE JHARKHAND GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body Notification No. S.O-80 Dated 19th September, 2017

In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to subsection (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 supercession of notification S.O 76 dated 13 September, 2017, published in the Jharkhand Gazette, except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, under 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 (2) of the Table below for the month of July, 2017,for such class of taxable persons or registered persons, as the case may be, as specified in the corresponding entry in column (3) 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. Details/return Class of taxable/registered persons Time period for furnishing of details/return
(1) (2) (3) (4)
1 GSTR-1 Having turnover of more than one hundred crore rupees Upto 3rd October, 2017
Having turnover of upto one hundred crore rupees Upto 10th October, 2017
2 GSTR-2 All Upto 31st October, 2017
3 GSTR-3 All Upto 10th November, 2017
Explanation.- For the purposes of this notification, the expression "turnover" has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.

2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and subsection (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.

3. This notification shall be deemed to be effective from the 11th day of September, 2017.

By the order of the Governor of Jharkhand

K. K. Khandelwel,

Principal Secretary-cum Commissioner