Notification No.- 08/2025 Tax

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 18 AASHADH 1947 (S) RANCHI WEDNESDAY 9th JULY, 2025 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 9th July, 2025 Notification No.- 08/2025 – State Tax S.O. No. 32, Dated 9th July, 2025:- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act,2017 (12 of 2017) (hereinafter referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020- 21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025: No. 322 Jharkhand Gazette (Extraordinary), Wednesday , 9th July, 2025 Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available. 2. This notification shall be deemed to be effective from the 23rd day of January, 2025. [File. No. Va.Kar/GST/02/2025] By the order of the Governor of Jharkhand, (Ameet Kumar) Commissioner, Commercial Taxes Department Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 322-- 50.