In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), The Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4,under sub-section (2) of section 39 of the said Act read with rule 62 of the Jharkhand Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15th day of November, 2017.

2. This notification shall be deemed to be effective from 13 th October, 2017.

By the order of the Governor of Jharkhand

K. K. Khandelwal,

Principal Secretary-cum Commissioner