Extension of due date for filing Form GSTR-4: statutory deadline amended and deemed to have retrospective commencement.
The Government amended Notification No. 21/2019-State Tax by substituting the earlier due date for filing Form GSTR-4 for FY 2019-20 with a later date in the proviso to the third paragraph; the amendment is issued as Notification No. 64/2020-State Tax and is deemed to have come into force from the earlier deadline.

Short messaging service filing permits verification of nil GST returns by OTP using the registered mobile, simplifying compliance.
Substituted Rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish those Nil filings via short messaging service from the registered mobile number, with verification through a registered mobile number-based One Time Password; a Nil return or Nil details means the relevant tax period has no entries in any Tables of the applicable form.

Late fee waiver for delayed GST returns: partial or full waiver if returns filed by the specified September deadline.
The notification amends Jharkhand GST rules to waive, for returns furnished by 30th September, 2020, the portion of late fee under section 47 that exceeds two hundred and fifty rupees for specified classes of registered persons, and to fully waive late fee where the state tax payable in the return is nil. A specific proviso extends the same waiver to taxpayers above the aggregate turnover threshold who failed to furnish FORM GSTR-3B for May-July, 2020 but furnish those returns by 30th September, 2020. The amendment is effective from 25th June, 2020.

Retrospective effective date for substituted GST notification dates, extending operative periods and validating earlier applicability.
The amendment substitutes two operative dates in the principal State GST notification with later dates, extending the temporal applicability of the measures; it is declared to be effective retrospectively from a late-June 2020 operative date and updates the principal notification published in the State Gazette.

Notification amendment extends prescribed cutoff dates, substituting June dates with August dates and deeming it effective retrospectively.
The amendment substitutes two date references in the principal State tax notification, replacing the 29th day of June with the 30th day of August and the 30th day of June with the 31st day of August in the first paragraph, clause (i); the notification is declared deemed effective from the 27th day of June, 2020, for the purposes set out in the principal notification as published in the State Gazette.

Late fee waiver for delayed GSTR-1 filing if outward supplies are furnished by prescribed extended deadlines.
Amendment substitutes the fourth proviso in Notification No. 4/2018-State Tax to waive the amount of late fee payable under the GST provisions for registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the specified months and quarters on or before the extended dates set out in the Table. The amendment is effective from 24th June, 2020.

GSTR-3B filing extensions provide late fee waivers for delayed returns filed within the designated relief window.
The amendment replaces the earlier Table to prescribe extended due dates for furnishing FORM GSTR-3B, distinguishing taxpayers by aggregate turnover and principal place of business in Jharkhand and setting staggered filing deadlines for specified months. It inserts provisos waiving the portion of late fee in excess of two hundred and fifty rupees for returns for July 2017 to January 2020 if filed within the relief window, and completely waiving late fee where the state tax payable is nil. The notification is effective from 24th June, 2020.

Interest rate concession for delayed GST returns waives interest for specified taxpayers initially, then applies standard interest thereafter.
Amendment prescribes the rate of interest for registered persons required to furnish FORM GSTR-3B who fail to file returns and pay tax for specified months, by classifying taxpayers by aggregate turnover and principal place of business, providing initial nil-interest periods varying by class and tax period and a uniform interest rate thereafter; the notification is deemed effective from the stated effective date and amends the principal State Tax notification of 2017.

Composition levy framework revised to set distinct categories and applicable rates for manufacturers and specified suppliers.
The amendment to rule 7 replaces the composition levy table to set turnover based tax rates for specified categories: manufacturers (excluding notified goods) at a reduced rate; suppliers identified under the Schedule provision at a higher rate; other eligible suppliers at the reduced rate on taxable supplies; and registered persons ineligible for the standard composition but eligible to opt under an alternative provision at a distinct opt in rate. The rules are made effective from the start of the fiscal year and issued under state GST rule making authority.

Commencement date appointed for ordinance provisions, making specified sections operative and effective from the appointed date.
Appoints 30th June 2020 as the commencement date for sections 2 and 12 of the Jharkhand Goods and Services Tax (Amendment) Ordinance, 2020, under the authority conferred by sub section (3) of section 1, and declares the notification effective from 30th June 2020.

Electronic verification permitted for company GST returns, allowing filing of GSTR 3B and GSTR 1 via EVC temporarily.
The amendment allows persons registered under the Companies Act, 2013 to verify and submit FORM GSTR-3B under section 39 using an Electronic Verification Code (EVC) and to verify and furnish FORM GSTR-1 details under section 37 using EVC for specified temporary periods, effective from 27 May 2020, thereby modifying the verification procedure in the Jharkhand GST Rules.

E-way bill validity extension: affected bills have their validity deemed extended and the amendment operates retrospectively.
Substitutes the proviso to clause (ii) to deem the validity of e-way bills generated under rule 138 on or before the stated generation cutoff, and whose validity expired on or after the stated expiry cutoff, extended until the specified extended date; the amendment is effective retrospectively from the stated effective date.

Extension of refund-order deadline: time to issue orders after refund-rejection notice extended pending receipt of taxpayer reply.
Notification extends the period for issuance of orders where a notice has been issued rejecting a refund claim; the time to pass the order is extended to fifteen days after receipt of the registered person's reply to the notice or to a specified calendar cut-off, whichever is later, as a pandemic-related administrative relief under the state GST provisions read with the Integrated GST Act.

Commencement of GST amendment: amendment rules appointed to take effect from the specified earlier date by official notification.
Appoints the eighth day of June, two thousand twenty, as the date on which the provisions of the Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2020, shall come into force; the appointment is made under the enabling provision of the Jharkhand Goods and Services Tax Act and the notification declares the rules to be effective from that appointed date.

Commencement of section 11 of the GST Amendment: provision appointed and deemed effective from the specified date.
Appoints the 18th day of May, 2020 as the date on which the provisions of section 11 of the Jharkhand Goods and Services Tax (Amendment) Ordinance, 2020 shall come into force, and declares that the commencement is deemed effective from that date under the power conferred by sub section (2) of section 1 of the Ordinance.

E-way bill validity extension: bills generated before cutoff with expiring validity during the specified period deemed extended.
The amendment to Notification No. 35/2020 adds a proviso deeming the validity of e-way bills generated on or before the specified cutoff-whose validity expires during the defined interruption period-to be extended until a later fixed date, thereby temporarily extending validity for affected e-way bills under the state GST rules.

New Registration Requirement: corporate debtors under resolution treated as distinct persons and must obtain fresh registrations in prior states.
The amendment excludes corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of IRP/RP. It treats the class of persons arising on appointment of IRP/RP as a distinct person and requires them to obtain new registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the later prescribed cut-off date.

Return verification flexibility: companies may use electronic verification codes for returns and nil returns can be filed via SMS OTP.
The amendment permits persons incorporated under the Companies Act to furnish returns under section 39 in FORM GSTR-3B verified through an Electronic Verification Code (EVC). It also provides that a Nil return in FORM GSTR-3B-defined as a return with no entries in all tables-may be furnished via short messaging service using the registered mobile number and verified by a mobile-number-based One Time Password (OTP).

Commencement of GST amendment set as effective date for Fourth Amendment provisions to come into force.
Designates 21st day of April, 2020 as the date from which the provisions of the Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, effected by notification under the Act and referencing the earlier amendment notification dated 11th October, 2019.

Pre-show-cause GST intimation requires formal notice of ascertained liability and allows payment or submissions before a show-cause notice is issued.
Rule 21A defines that a suspended registrant "shall not make any taxable supply" meaning no tax invoice or tax charge during suspension and provides that revocation of suspension triggers application of invoice issuance and procedural provisions to supplies made during suspension. Rule 36 caps input tax credit claimable for invoices not uploaded by suppliers at twenty percent of eligible credit evidenced by uploaded details. Rule 142 inserts FORM GST DRC-01A to communicate ascertained liability under sections 73(5)/74(5) and to allow partial payment or submissions before issuance of a show-cause notice.