Notification 71 S.O.No. 71-1-TAX.pdf

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 13 Poush, 1939 (S) Ranchi, Wednesday, 3rd January, 2018 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 3rd January, 2018 S.O. No. 1 – Dated- 3rd January, 2018 -- In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of notification No. S.O 132 – State Tax dated the 14th November, 2017, published in the Gazette of Jharkhand, , except as respects things done or omitted to be done before such supersession the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- No. 8 Jharkhand Gazette (Extraordinary), Wednesday, 3rd January, 2018 Table Sl No. Quarter for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM 2 October - December, 2017 15th February, 2018 3 January - March, 2018 30th April, 2018 3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. 4. This notification shall be deemed to be effective from 29th December, 2017. By the order of the Governor of Jharkhand, Principal Secretary-cum Commissioner. Jharkhand Gazette (Extraordinary), Wednesday, 3rd January, 2018 Jharkhand Gazette (Extraordinary), Wednesday, 3rd January, 2018 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 8 -- 50.