Amendment in Notification No. 02/2019- State Tax (Rate), dated the 26th April 2019

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....he powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the "said Act"), the Government of Jharkhand, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amend....

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....his notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse."; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - "(iii) the Jharkhand Goods and Services Tax R....