In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-

(i) in notification S.O. No. 61 - State Tax, dated the 18th August, 2017, published in the Gazette of Jharkhand, Extraordinary; and

(ii) in notification S.O. No. 131 - State Tax, dated the 14th November, 2017, published in the Gazette of Jharkhand, Extraordinary, namely:-

In the said notifications, in the first paragraph in the proviso, for the words, figures and letters "July, 2017 to November, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to February, 2019"and "31st day of March, 2019" shall be respectively substituted.

2. This notification shall be deemed to be effective from 31st December, 2018.

By the order of the Governor of Jharkhand

Prashant Kumar,

Secretary-cum-Commissioner

Note: 1. The principal notification S.O. No. 61- State Tax, dated the 18th August, 2017 was published in the Gazette of Jharkhand, Extraordinary; and

2. The principal notification S.O. No. 131 - State Tax , dated the 14th November, 2017 was published in the Gazette of Jharkhand, Extraordinary; were last amended by notification No. 45/2018, dated the 04th October, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 72, dated the 04th October, 2018.