Amendment to notification adds sub section provision expanding applicability of GST rules, effective retrospectively from earlier date under Jharkhand law
The notification amends Notification No. 03/2021 State Tax by inserting the words, brackets, figure and letter "sub section (6A) or" in the first paragraph, thereby expanding the sub sections covered by the principal notification. The amendment is made under the statutory power in section 25(6D) of the Jharkhand GST Act and is declared effective retrospectively from 24th September, 2021.

Aadhaar authentication requirement introduced for GST refund and revocation filings and for bank account-PAN linkage eligibility.
Mandatory Aadhaar authentication is required for specified persons linked to a registered person to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and refunds of integrated tax on exported goods; where Aadhaar is unavailable, prescribed identity documents and subsequent Aadhaar authentication within thirty days of allotment are required. Bank account for refund credit must be in the applicant's name and obtained on the applicant's PAN, with proprietorships required to link the proprietor's PAN to the proprietor's Aadhaar.

Extension of time for revocation of cancelled GST registrations grants an extra unified filing deadline for affected applicants.
Where registration was cancelled under clause (b) or (c) of the cancellation provision and the time to apply for revocation fell between 1 March 2020 and 31 August 2021, the time limit to make the application is extended until 30 September 2021; the notification is issued under the government's statutory notification power and is deemed effective from 29 August 2021.

Proviso date substitution extends SGST compliance deadline to a later month and makes the amendment effective retrospectively.
The notification amends Notification No. 76/2018 by substituting the figures, letters and words in the ninth and tenth provisos to replace the earlier deadline with a later deadline, thereby extending the period for compliance under those provisos. The Government, invoking powers under section 128 of the Jharkhand GST Act, declares the amendment to be deemed effective retrospectively from the earlier effective date, and confines the change to the date substitutions in the specified provisos of the principal notification.

GST deadline extensions and temporary suspension of restriction where returns for March-May were not filed.
The Jharkhand GST (Seventh Amendment) Rules, 2021, effective from 29th August, 2021, amend rule 26 by extending and then omitting provisos, insert a proviso in rule 138E excluding the restriction for the period from 1st May until 18th August, 2021 where returns or statements for March-May, 2021 were not furnished, and modify FORM GST ASMT 14 by adding an order reference insertion, removing a phrase on conducting business without registration, and adding an Address field after Designation.

Exemption from annual return for FY2020 21: registered persons below notified turnover threshold exempted from filing, effective August.
Exemption from the obligation to furnish the annual GST return is granted for the covered financial year to registered persons whose aggregate turnover does not exceed the prescribed threshold, the exemption being issued under the first proviso to section 44 and made effective from the first day of August of the applicable year.

Annual return requirement expanded to include an extra financial year and enhanced reconciliation obligations in GSTR forms.
The amendment replaces rule 80 to mandate electronic filing of annual returns in FORM GSTR-9 for registered persons (with specified exclusions) and FORM GSTR-9A for composition taxpayers, requires e-commerce operators collecting tax at source to file FORM GSTR-9B, and obliges registered persons exceeding the turnover threshold to submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It integrates FY 2020-21 into form instructions, expands declaration items for supplies and ITC adjustments, revises Part V and verification language in GSTR-9C, and omits Part B Certification.

Commencement of GST Amendment provisions appointed, bringing specified amendment sections into force and made retroactively effective.
Appoints the commencement date for specified provisions of the Jharkhand Goods and Services Tax (Amendment) Act, 2021, declaring that those provisions shall come into force on the appointed date and that the notification shall be deemed effective from that date, thereby giving the amendment provisions legal effect from the appointed date.

Waiver of penalty for non-compliance of Notification No.14/2020 covering specified past period, effective from 30 June 2021.
Waiver of penalty liability is granted for registered persons for failures to comply with Notification No.14/2020 - State Tax for the period from 1 December, 2020 to 30 September, 2021. The Government issues this notification in exercise of its statutory power and supersedes the earlier Notification No.89/2020, with the waiver deemed effective from 30 June, 2021.

Extension of GST compliance deadlines enabling cumulative input tax credit adjustment and temporary IFF filing window for May.
Amendments to Jharkhand GST Rules effective from 1 June 2021 amend Rules 26, 36 and 59: Rule 26 extends a specified deadline; Rule 36 makes the relevant condition cumulative for April, May and June 2021 and requires the FORM GSTR 3B for June 2021 (or quarter ending June 2021) to be furnished with cumulative input tax credit adjustments for those months; Rule 59 permits furnishing May 2021 details using the Invoice Furnishing Facility within a specified June window.

Effective date amendment: substituted 31st May with 30th June, deemed effective from 31st May retrospectively.
The notification substitutes the figures, letters and words "31st day of May, 2021" with "30th day of June, 2021" in the first paragraph of Notification No. 11/2021 State Tax and provides that this amendment shall be deemed to be effective from the 31st day of May, 2021.

Notification amendment: deadline extended by substitution of the proviso date, effective from the start of June.
Amendment replaces the figures, letters and words "31st day of May, 2021" with "31st day of July, 2021" in the third paragraph, second proviso of Notification No. 21/2019-State Tax; the notification is made under section 148 of the Jharkhand Goods and Services Tax Act, 2017 and is deemed effective from 1st June, 2021.

Notification date amendments extend compliance deadlines by substituting later cut off dates, with retrospective effect from June first.
This amendment substitutes later specified dates for multiple original date references in clause (i), the proviso to clause (i), and clause (ii) of the earlier notification, thereby extending the applicable deadlines; the amended notification is deemed effective from the first day of June, 2021.

Exclusion of government departments and local authorities from notified registered persons, applied with retrospective effect.
Amendment inserts the words "a government department, a local authority" into the first paragraph of Notification No.13/2020 - State Tax, thereby excluding government departments and local authorities from the class of notified registered persons. The amendment is effective retrospectively from 1 June 2021 and is made under the Jharkhand Goods and Services Tax Rules.

Late fee waiver for delayed GSTR-7 returns reduces per-day excess charges and caps total late fee liability, easing compliance burden.
Notification waives portions of the late fee under the Jharkhand GST regime for persons required to deduct tax at source who failed to furnish FORM GSTR-7 from June 2021 onwards. It relieves the portion of late fee exceeding a modest per day amount and further waives the portion of aggregate late fee liability that exceeds a specified cap, thereby limiting the recoverable late fee and reducing the compliance burden for the covered class of TDS deductors.

Late fee waiver for GSTR-4 returns relaxes liabilities by exempting smaller late fees where tax payable is nil or otherwise.
Amendment inserts a proviso modifying late fee treatment for registered persons who fail to furnish returns in FORM GSTR-4 for financial year 2021-22 onwards, by establishing waiver thresholds for the total amount of late fee payable where the state tax payable is nil and for other registered persons; the amendment is effective from 1 June 2021.

Late fee waiver for delayed GSTR-1 filing reduces liability for eligible registered persons under GST rules from specified thresholds.
The notification waives, for tax periods from June, 2021 onwards, the portion of late fee under section 47 that exceeds a fixed amount specified for each class of registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date; three classes are defined by nil outward supplies and by aggregate turnover bands in the preceding financial year, and the waiver is applied as the excess over the prescribed amount in the Table.

Late fee waiver for delayed GSTR-3B filings expanded with turnover based cure periods and fixed waiver thresholds.
The amendment revises the late fee waiver mechanism under the Jharkhand GST notification by substituting a Table that sets cure periods for waiver by turnover class, inserts provisos waiving excess late fees for delayed FORM GSTR-3B filings for July, 2017-April, 2021 if filed within the mid 2021 window (with a lower threshold where state tax payable is nil), and prescribes fixed waiver amounts for late fees from June, 2021 onwards by class; effective from the first day of June, 2021.

Liability to pay tax: staged interest and month/quarter reporting applied to delayed GST payments under amended notification.
Amendment substitutes the return-linked phrase with "liable to pay tax but fail to do so," changes the heading "Tax period" to "Month/Quarter," and replaces serial entries 4-7 to prescribe staged interest/applicability for different taxpayer categories based on aggregate turnover and filing category for specified months and the quarter ending March; the amendment is effective from the first day of June.

Amendment to tax notification adds May 2021 to covered months, operative from 1 June 2021 under GST framework.
The Commissioner amends Notification No. 83/2020 by inserting "and May, 2021" into its second proviso, thereby extending the proviso's temporal scope to include May 2021; the amendment is effected under the proviso to sub section (1) of section 37 read with section 168 of the Jharkhand GST Act and is deemed effective from 1st June, 2021.