Jharkhand Goods and Services Tax (Amendment) Rules, 2021.

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....of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Jharkhand Goods and Services Tax (Amendment) Rules, 2021. (2) These rules shall be deemed to be effective from the 1st day....

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.... furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or s....