The Jharkhand Goods and Services Tax (Amendment) Act, 2021

(Jharkhand Act-04, 2021)

An Act, to amend Jharkhand Goods and Services Tax (Amendment) Act, 2020 (Jharkhand Act- 8, 2020).

Be it enacted in the Seventy Second year of Republic of India by the Jharkhand Legislative Assembly as follows:-

1. Short title and commencement -

(1) This Act may be called the Jharkhand Goods and Services Tax (Amendment) Act, 2021 (hereafter in this notification referred to as the said Act).

(2) It shall extend to the whole of State of Jharkhand.

(3) Save as otherwise provided, the provisions of this Act shall come into force from the date of publication in the Official Gazette.

2. Amendment of sub-section (3) of section 1 -

(1) In section 1 of Jharkhand Goods and Services Tax (Amendment) Act, 2020 (hereafter in this notification referred to as the said Act) in sub-section (3), for clauses (i) and (ii), the following clauses shall be substituted, namely:-

"(i) Section 11, section 14, section 18 and section 30 of this Act shall be deemed to have come into force on 10th November, 2020, 1st day of September, 2020, 1st day of September, 2019 and 31st March, 2020 respectively.

(ii) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government of Jharkhand may, by notification in the official Gazette, appoint;"..

Sanjay Prasad