In exercise of the powers conferred by sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, read with section 168 of the Jharkhand Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
By the Order of the Governor of Jharkhand,
Baijnath Ram,
Joint Secretary to the Government.