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        Case ID :
        GST - States

        Amendment in Notification No. 31/2018-State Tax, dated the 21st August, 2018 - S.O. No. 10 - 67/2018 – State Tax - Jharkhand SGST

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        Date extensions under Jharkhand GST postpone specified compliance deadlines and deem the amendment to have retrospective effect. Amendment to Notification No. 31/2018-State Tax, made under section 148 of the Jharkhand GST Act, substitutes later deadlines for the dates specified in paragraph 2 clauses (i) and (iv) of the principal notification, effectively extending those compliance timelines; the amendment is declared effective from 31st December, 2018.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Date extensions under Jharkhand GST postpone specified compliance deadlines and deem the amendment to have retrospective effect.

                                Amendment to Notification No. 31/2018-State Tax, made under section 148 of the Jharkhand GST Act, substitutes later deadlines for the dates specified in paragraph 2 clauses (i) and (iv) of the principal notification, effectively extending those compliance timelines; the amendment is declared effective from 31st December, 2018.


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