TaxTMI 
TaxTMI 
TaxTMI 
Jharkhand Goods and Services Tax (Amendment) Act, 2018
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.... and the Appellate Tribunal", the words, brackets and figures "the appellate authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted ; (2) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted ; (3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely :- "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club ; and" ; (4) clause (18) shall be omitted ; (5) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted ; (6) in clause (69), in sub-clause (f), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted ; (7) in clause (102), the following Explanation shall be inserted, namely :- "Explanation.-For the removal of doubts, it is hereby clarified that the expression 'services' includes facilitating or arranging transactions in securities ;". 3. Amendment of section 7.-In sectio....
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....supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher." ; (2) in sub-section (2), for clause (a), the following clause shall be substituted, namely :- "(a) save as provided in sub-section (1), he is not engaged in the supply of services ;". 6. Amendment of section 12.-In section 12 of the principal Act, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted. 7. Amendment of section 13.-In section 13 of the principal Act, in sub-section (2), the words, brackets and figure "sub-section (2) of" occurring at both the places, shall be omitted. 8. Amendment of section 16.-In section 16 of the principal Act, in sub-section (2),- (1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely :- "Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services- (i) where the goods are delivered by the supplier to a recipient or any other person on the ....
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....ing, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance : Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply ; (ii) membership of a club, health and fitness centre ; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession : Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide to its employees under any law for the time being in force.". 10. Amendment of section 20.-In section 20 of the principal Act, in the Explanation, in clause (c), for the words and figures "under entry 84,", the words, figures and letter "under entries 84 and 92A" shall be substituted. 1....
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.... during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.". 15. Amendment of section 34.-In section 34 of the principal Act,- (1) in sub-section (1),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted ; (b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted ; (2) in sub-section (3),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted ; (b) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted. 16. Amendment of section 35.-In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely :- "Provided that nothing contained in this sub-section shall apply to any Department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor ....
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....tal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of ta....
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....ccount of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.". 22. Amendment of section 52.-In section 52 of the principal Act, in sub-section (9), for the word and figures "section 37", the words and figures "section 37 or section 39" shall be substituted. 23. Amendment of section 54.-In section 54 of the principal Act,- (1) in sub-section (8), in clause (a), for the words "zero-rated supplies", the words "export" and "exports" shall respectively be substituted ; (2) in the Explanation, in clause (2)- (a) in sub-clause (c), in item (i), after the words "foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted ; (b) for sub-clause (e), the following sub-clause shall be substituted, namely :- "(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises ;". 24. Amendment of section 79.-In section 79 of the Principal Act, after sub-section (4), the following Explanation shall be inserted, name....