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of <h1>Jharkhand GST Rules Amended: Key Changes in Rule 21, 36, 37, Including ITC Repayment, Return Filing, and Form Omissions.</h1> The Jharkhand Goods and Services Tax (Second Amendment) Rules, 2022, effective from October 1, 2022, introduce amendments to the Jharkhand GST Rules, 2017. Key changes include new clauses in Rule 21 regarding return filing requirements, modifications in Rule 36 and Rule 37 concerning input tax credit, and the omission of certain forms and rules. Rule 37 now mandates repayment of input tax credit with interest if payment to the supplier is delayed beyond 180 days. Amendments also affect rules related to auto-generated forms, refund claims, and the omission of several rules and forms, streamlining the GST compliance process in Jharkhand.
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