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    <title>Amendment in Notification No. 76/2018–State Tax, dated the 24th January, 2019</title>
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    <description>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.</description>
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      <description>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.</description>
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