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of <h1>Jharkhand Amends GST Notification to Adjust Late Fee Waivers Based on Turnover; Effective June 1, 2021.</h1> The Government of Jharkhand has amended Notification No. 76/2018-State Tax to adjust late fee waivers for taxpayers under the Jharkhand Goods and Services Tax Act, 2017. Effective from June 1, 2021, the amendment specifies different waiver periods for taxpayers based on their turnover. Taxpayers with turnovers exceeding INR 5 crores have a 15-day waiver, while those with turnovers up to INR 5 crores have varying waiver periods for returns from March to May 2021. Additional provisions waive late fees for returns filed between June 1 and August 31, 2021, with specific amounts waived for nil tax returns.
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