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of <h1>Jharkhand GST Amendment Act 2018: Updates on Definitions, Taxable Activities, Reverse Charge, and Input Tax Credit Rules.</h1> The Jharkhand Goods and Services Tax (Amendment) Act, 2018, amends the Jharkhand Goods and Services Tax Act, 2017, with several key changes. The amendments redefine certain terms, update references to the Central Board of Indirect Taxes and Customs, and clarify the scope of taxable activities, including race club activities and securities transactions. The Act introduces provisions for reverse charge mechanisms, modifies conditions for tax registration, and revises the input tax credit utilization order. It also addresses procedural aspects for filing returns, availing input tax credits, and specifies conditions for tax refunds and cancellations. The Act extends to the entire state and is effective from October 15, 2018, with provisions for different commencement dates.
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