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of <h1>Jharkhand GST Rules Amended: New Deadlines for Returns, Rule 62 Changes, and FORM GST CMP-08 Introduced.</h1> The Jharkhand Goods and Services Tax (Third Amendment) Rules, 2019, effective from April 23, 2019, introduce changes to the GST framework in Jharkhand. Key amendments include provisions for furnishing returns within 30 days post-revocation of registration cancellation and modifications to rule 62 regarding the submission of tax statements and returns. The rules now require quarterly statements in FORM GST CMP-08 and annual returns in FORM GSTR-4 for those under the composition scheme or availing specific tax benefits. Additional instructions for taxpayers opting for benefits under notification No. 02/2019 are also included, along with the introduction of FORM GST CMP-08 for self-assessed tax payments.
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