Notification No. 78/2020 - Tax

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 21 Paush, 1941(S) Ranchi, Monday, 11th January, 2021 COMMERCIAL TAXES DEPARTMENT Notification No. 78/2020 – State Tax S.O. No. 09, Dated 11 th January, 2021- In exercise of the powers conferred by the first proviso to rule 46 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, S.O. No. 54 – State Tax, dated the 29 th June, 2017, published in the Gazette of Jharkhand, Extraordinary, namely:– In the said notification, with effect from the 01 st day of April, 2021, for the Table, the following shall be substituted, namely,- “Table Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature 1. Upto rupees five crores 4 2. more than rupees five crores 6 No. 36 Jharkhand Gazette (Extraordinary), Monday, 11th January, 2021 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.”. 2. This notification shall be deemed to be effective from the 15th October, 2020. [File No.Va Kar / GST /01/2020] By the order of the Governor of Jharkhand, (Akanksha Ranjan) Commissioner, Commercial Taxes Department Note: The principal notification S.O. No. 54 – State Tax, dated the 29 th June, 2017, published in the Gazette of Jharkhand, Extraordinary, Jharkhand Gazette (Extraordinary), Monday, 11th January, 2021