Notification no. 32-2020

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 4 Aasadh, 1942 (S) Ranchi, Thursday, 25th June, 2020 COMMERCIAL TAXES DEPARTMENT Notification No. 32/2020 – State Tax S.O. No. 48, Dated- 25th June, 2020 :- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, 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. 76/2018–State Tax, dated the 24th January, 2019 published in the Gazette of Jharkhand, vide S.O. No. 18, dated the 24th January, 2019 namely:– In the said notification, after the second proviso, the following proviso shall be inserted, namely: – “Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return accordingto the condition mentioned in the corresponding entry in column (4) of the said Table, namely:--. No. 300 2 Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020 Table S. No. Class of registered persons Tax period Condition 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year February, 2020 and March, 2020 If return in FORM GSTR-3B is furnished on or before the29th day of June, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year February, 2020 If return in FORM GSTR-3B is furnished on or before the30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the6th day of July, 2020.”. 2. This notification shall be deemed to be effective from the 20th day of March, 2020. By the order of the Governor of Jharkhand, Vandana Dadel, Secretary, Commercial taxes Department Note: The principal notification No.76/2018- State Tax, dated 24th January, 2019 was published in the Gazette of Jharkhand, Extraordinary; vide S.O. No. 18, dated the 24th January, 2019. Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020 4 Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020