Notification 60 S.O.No.60 - 83 - TAX.pdf
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THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 7 December, 2018 Notification No. -60/2018 – State Tax �*�*�'(*��+������,7 December, 2018����������� Jharkhand Gazette (Extraordinary), 4�������� �12 th December, 2018�� Jharkhand Gazette (Extraordinary), 4�������� �12 th December, 2018 �� ��������� ��9,��A��������)�������� ����B�� Jharkhand Gazette (Extraordinary), 4�������� �12 th December, 2018�� C��()�(��� �������D 3. In the said rules, in rule 109A, (i) (a) in sub-rule (1), in clause (a), for the words and brackets “the Additional Commissioner State Taxes”, the following words and brackets shall be substituted, namely:- “the Additional Commissioner State Tax or Joint Commissioner State Tax”; (b) in sub-rule (1), in clause (b), shall be omitted; (c) in sub-rule (1), in clause (c), for the words and brackets “the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Taxes, Assistant Commissioner State Taxes or State Tax officer”, the following words and brackets shall be substituted, namely:- “any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Tax, Assistant Commissioner State Tax or State Tax officer”; (ii) (a) in sub-rule (2), in clause (a), for the words and brackets “the Additional Commissioner State Taxes”, the following words and brackets shall be substituted, namely:- “the Additional Commissioner State Tax or Joint Commissioner State Tax”; (b) in sub-rule (2), in clause (b), shall be omitted; Jharkhand Gazette (Extraordinary), 4�������� �12 th December, 2018 �� (c)in sub-rule (2), in clause (c), for the words and brackets “the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Taxes, Assistant Commissioner State Taxes or State Tax officer”, the following words and brackets shall be substituted, namely:- “any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Tax, Assistant Commissioner State Tax or State Tax officer”. 4. In the said rules, after rule 142, the following rule shall be inserted, namely:- “142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.”. 5. In the said rules, in FORM GST REG-16,- (a) against serial number 7, for the heading, the following heading shall be substituted, namely:- “In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc.”; (b) in the instruction, after the Table, for the paragraphs beginning with the words “In case of death of sole proprietor” and ending with the words “surrender of registration falls”, the following paragraphs shall be substituted, namely:- “In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered. Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”. 6. In the said rules, in FORM GSTR -4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- “10. Information against the Serial 4A of Table 4 shall not be furnished.”. 7. 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