Notification No. 48/2020 - State Tax, S.O. No. 66, Dated 04 September, 2020-

In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: -

1. (1) These rules may be called the Jharkhand Goods and Services Tax (Sixth Amendment) Rules, 2020.

(2) They shall be deemed to be effective from 27th day of May, 2020.

2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in sub-rule (1), for the second proviso, following provisos shall be substituted, namely: -

"Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).

Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).".

By the order of the Governor of Jharkhand

Vandana Dadel.

Secretary, Commercial taxes Department

Note: The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28 - State Tax, dated the 20th June, 2017 and last amended vide notification No. 38/2020 - State Tax, dated the 04th September, 2020, published vide S.O. No. 58, dated the 04th September, 2020.