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, in the second proviso, after the word and figure "April, 2021", the words and figure "and May, 2021" shall be inserted.

2. This notification shall be deemed to be effective from the 1st day of June, 2021.

By the order of the Governor of Jharkhand,

Santosh Kumar Vatsa,

Commissioner, Commercial taxes Department.