Notification No. 45/2019 SO No. 97 dated 27.12.2019 TAX

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 6 poush, 1941(S) Ranchi, Friday, 27th December, 2019 COMMERCIAL TAXES DEPARTMENT Notification No. 45/2019 – State Tax- S.O. No. 97 Dated-27th December, 2019In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1under the Jharkhand Goods and Services Tax Rules, 2017, 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:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 1 October, 2019 to December, 2019 31stJanuary, 2020 2 January, 2020 to March, 2020 30thApril, 2020 3. The time limit for furnishing the details or return, as the case may be, under sub- section (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette. 4. This notification shall be deemed to be effective from 9th October, 2019. By the order of the Governor of Jharkhand Prashant Kumar, No. 1077 Jharkhand Gazette (Extraordinary), Friday, 27th December, 2019 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.