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

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....section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as 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 Gaze....

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....arch, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-five days from the due date of furnishing return May, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of ....

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....s for the registered persons who failed to furnish the return in FORM GSTR- 3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1stday of June, 2021 to the 31stday of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ....