Notification no. 31-2020

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 4 Aasadh, 1942 (S) Ranchi, Thursday, 25th June, 2020 COMMERCIAL TAXES DEPARTMENT Notification No. 31/2020 – State Tax S. O. No. 47, Dated- 25th June, 2020 :- In exercise of the powers conferred by sub-section (1) of section 50 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 State Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of Jharkhand in the Commercial Taxes Department, S.O. No. 49 - State Tax, dated the 29 June, 2017, published in the Gazette of Jharkhand, Extraordinary, namely:– In the said notification, in the first paragraph, the following provisos shall be inserted, namely: – “Provided that, the rate of interest per annum shall be 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 are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:-- No. 299 2 Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020 Table S. No. Class of registered persons Rate of interest Tax period Condition 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter February, 2020, March 2020, April, 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 inthe preceding financial year Nil February, 2020, March, If return in FORM GSTR-3B is furnished on or before the 29th 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 Nil 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 the3rdday 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 S.O. No. 49 - State Tax, dated the 29th June, 2017, was published in the Gazette of Jharkhand, Extraordinary. Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020 4 Jharkhand Gazette (Extraordinary), Thursay, 25th June, 2020