GST – States – S.O. No. 75-48/2018-State Tax – Dated:- 4-10-2018 – COMMERCIAL TAXES DEPARTMENT – Notification 4th October, 2018 Notification No. 48/2018-State Tax S.O. No-75 Dated- 5th October, 2018- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Jharkhand Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force from 10th September, 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, na
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