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of <h1>Jharkhand GST Rules Amended: Section 10 Tax Opt-In by June 30, Rule 36 Sub-Rule 4 Adjustments by September.</h1> The Government of Jharkhand issued the Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2020, effective from April 3, 2020. These amendments to the Jharkhand GST Rules, 2017, include provisions for registered persons opting to pay tax under section 10 for the financial year 2020-21. They must file an electronic intimation in FORM GST CMP-02 by June 30, 2020, and submit FORM GST ITC-03 by July 31, 2020. Additionally, sub-rule (4) of rule 36 is amended to apply cumulatively from February to August 2020, with adjustments in the September 2020 return.
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