In exercise of the powers conferred by section 168A of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 35/2020-State Tax, dated the 17th August, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 52, dated the 17th August, 2020, namely:-

In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely: -

"Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of Jharkhand on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended upto the 31st day of October, 2020.".

2. This noti fication shall come into force with effect from the 21st day of September, 2020.

By the order of the Governor of Jharkhand,

Vandana Dadel,

Secretary, Commercial taxes Department

Note: The principal notification No. 35/2020-State Tax, dated the 17th August, 2020 was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 52, dated the 17th August, 2020 and was last amended by notification No. 65/2020 - State Tax, dated the 07 th December, 2020, published in the Gazette of Jharkhand, Extraordinary vide S.O. No. 89, dated the 07th December, 2020.