TaxTMI 
TaxTMI 
Jharkhand Goods and Services Tax (Third Amendment) Rules, 2019
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...., 2019. 2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellat....
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.... the words "return under" and ending with the words "other amount", the following shall be substituted, namely:- "statement under sub-rule (1) shall discharge his liability towards tax or interest"; d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of notification of the Government of Jharkhand, Commercial Taxes Department No. 02/2019- State Tax (Rate), dated the 26th April, 2019, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 36, dated the 26th April, 2019" shall be inserted; (ii) in the Explanation,- (A) after the words "not be eligible to avail", the word "of" shall ....
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....e Gazette of Jharkhand, Extraordinary, vide S.O. No. 36, dated the 26th April, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.". 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely :- "Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year &....
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....us Place : Date: Instructions: 1. The taxpayer paying tax under the provisions of section 10 of the Jharkhand Goods and Services Tax Act, 2017 or by availing the benefit of notification No. 02/2019- State Tax (Rate), dated the 26th April, 2019, [S.O. No. 36, dated the 26th April, 2019] shall make payment of tax on quarterly basis by the due date. 2. Adjustment on account of advances, credit/debit notes or rectifications shall be reported against the liability. 3. Negative value may be reported as such if such value comes after adjustment. 4. If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period. ....