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of <h1>Jharkhand GST Rules Amended: New Refund Formula, Extended Timeframes, and Revised Compliance Standards Effective June 13, 2018.</h1> The Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2018, effective from June 13, 2018, introduce several changes to the existing GST rules. Key amendments include adjustments to rules regarding the deemed payment of supply values, extension of time for certain processes from one year to eighteen months, and a new formula for refund calculation under the inverted duty structure. Additional changes cover refund processes, tax invoice requirements, and provisions for handling non-compliance in passing tax benefits to consumers. The notification also revises various forms and statements related to GST processes, ensuring updated compliance and reporting standards.
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