In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 83/2020 - State Tax, dated the 29th January, 2021, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 15, dated the 29th January, 2021, namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

"Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.".

By the order of the Governor of Jharkhand,

Akanksha Ranjan,

Commissioner,

Commercial taxes Department.

Note: The principal notification number 83/2020 - State Tax, dated the 29th January, 2021, was published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 15, dated the 29th January, 2021.