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

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....rvices Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 76/2018-State Tax, dated the 24th January, 2019, published in the Gazette....

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....s furnished on or before the 30th day of June, 2020 March, 2020   If return in FORM GSTR-3B is furnished on or before the 5^th day of July, 2020 April, 2020   If return in FORM GSTR-3B is furnished on or before the 9^th day of July, 2020 May, 2020   If return in FORM GSTR-3B is furnished on or before the 15^th day of Sept....

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....vided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of Ju....