Jharkhand Goods and Services Tax Rules, 2017 - Va Kar/GST/07/2017-S.O. 028 - Jharkhand SGST

GST composition levy and registration rules: electronic intimation, eligibility conditions, rates, withdrawal and registration procedures.

The rules prescribe electronic intimation and timing for opting into the composition levy, enumerate eligibility conditions and invoicing/display obligations, set composition tax rates for categories of small taxpayers, and establish withdrawal/denial procedures with show cause and reporting requirements; they further prescribe online registration enrolment, verification, GSTIN issuance, separate registrations for business verticals and special entities, processes for non residents and online suppliers, migration from existing laws, amendment, cancellation and revocation procedures, physical verification of premises, and authentication requirements for electronic filings.