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....tion (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications published in the Jharkhand Gazette vide S.O. No. 65 dated 18 August, 2017, S.O. 66 dated 18 August, 2017 and S.O. 67 dated 18 August, 2017, the Commissioner, on the recommen....