THE JHARKHAND GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 43/2018 - State Tax, S.O. No.70 Dated- 4 October, 2018--

In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of -

(i) S.O. No. 132, dated 14th November, 2017 (State Tax) published in the Gazette of Jharkhand, Extraordinary; and

(ii) Notification No. 17/2018 - Central Tax dated 28th March, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 269 (E), dated the 28th March, 2018; and (As instructed, it was not required to be issued by the State)

(iii) Notification No. 33/2018 - State Tax dated 21st August, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 59, dated the 21st August, 2018,

except as respects things done or omitted to be done before such super cession, the Government of Jharkhand, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Jharkhand Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl. No.	Quarter for which details in FORM GSTR-1 are furnished	Time period for furnishing details in FORM GSTR-1
(1)	(2)	(3)
1	July - September, 2017	31st October, 2018
2	October - December, 2017	31st October, 2018
3	January - March, 2018	31st October, 2018
4	April - June, 2018	31st October, 2018
5	July - September, 2018	31st October, 2018
6	October - December, 2018	31st January, 2019
7	January - March, 2019	30 th April, 2019

Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by- (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th day of November, 2018:

Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to December, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 - State Tax dated 21st August, 2018 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 58, dated the 21st August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of March, 2019;

3. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

By the order of the Governor of Jharkhand,

K. K. Khandelwal,

Additional Chief Secretary