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<h1>Jharkhand GST Rules Amended: Changes to Input Tax Credit, Annual Returns, and Recovery Procedures Effective January 2022.</h1> The Government of Jharkhand has issued the Tenth Amendment to the Jharkhand Goods and Services Tax Rules, 2017, effective from January 1, 2022, with some provisions retroactively effective from earlier dates. Key changes include revisions to rules regarding input tax credit, annual return deadlines, and procedures for handling detained or seized goods. New rules address the recovery of penalties through the sale of detained goods, with provisions for auction procedures and disposal of sale proceeds. Amendments also involve updates to various GST forms and procedures for provisional attachment of property to protect revenue interests.