Notification 48 S.O. No 48 - 75 - RULE.pdf

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 13 Aashwin, 1940(S) Ranchi, Friday, 5th October, 2018 COMMERCIAL TAXES DEPARTMENT Notification 4th October, 2018 Notification No. 48/2018 – State Tax S.O. No-75 Dated- 5th October, 2018-- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Jharkhand Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force from 10th September, 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the No. 956 Jharkhand Gazette (Extraordinary), Friday, 5th October, 2018 common portal and in respect of whom the Council has made a recommendation for such extension.”; (b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:- “Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM (ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted. By the order of the Governor of Jharkhand Additional Chief Secretary Note:- The principal rules were published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 28, dated the 20th June, 2017, vide notification No. 39/2018-State Tax, dated the 04 October, 2018, published vide S.O. No 71, dated the 04 October, 2018. Jharkhand Gazette (Extraordinary), Friday, 5th October, 2018 Jharkhand Gazette (Extraordinary), Friday, 5th October, 2018 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 956 -- 50.