GST – States – S.O. No. 45-28/2018-State Tax – Dated:- 28-6-2018 – COMMERCIAL TAXES DEPARTMENT Notification 28th June, 2018 Notification No. 28/2018-State Tax S.O. No. 45 Dated 29th June, 2018- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided, this notification shall be deemed to be effective from 19th June, 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) in rule 58, after sub-rule (1), the following
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after sub-rule (1), the following proviso shall be inserted, namely:- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted. ; (iii) in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 129 or section 130 shall be inserted; (iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:- FORM GST ENR-02 [
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