Notification 02/2023 Tax

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 15 JYESHTH, 1945 (S) RANCHI, MONDAY 5th JUNE, 2023 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 5th June, 2023 Notification No.- 2/2023 – State Tax S.O. No. 18, Dated 5th June, 2023 -- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jharkhand, the Commercial Taxes Department, S.O. No. 3– State Tax, dated the 3rd January, 2018 published in the Gazette of Jharkhand, Extraordinary, namely: — In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: — “Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for No. 323 2 Jharkhand Gazette (Extraordinary), Monday, 5th June, 2023 the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the1st day of April, 2023 to the 30th day of June, 2023.”. 2. This notification shall be deemed to be effective from 31st Match, 2023. [File. No. VaKar/GST/01/2020] By the order of the Governor of Jharkhand, (Vipra Bhal) Secretary, Commercial taxes Department Note: The principal notification S.O. No. 3– State Tax, dated the 3rd January, 2018 was published in the Gazette of Jharkhand, Extraordinary, and was last amended, vide notification number 12/2022 – State Tax, dated the 30th September, 2022 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 36, dated the 30th September, 2022. Jharkhand Gazette (Extraordinary), Monday, 5th June, 2023