Jharkhand Goods and Services Tax (Removal of Difficulties) Order, 2018
Order No. 01/2018-State Tax Dated:- 7-1-2019 Jharkhand SGST
GST – States
COMMERCIAL TAXES DEPARTMENT
Order
7 January, 2019
Order No. 01/2018-State Tax
S.O. No. 1 Dated – 7 January, 2019 WHEREAS, sub-section (1) of section 44 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the
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e Jharkhand Goods and Services Tax Act, 2017, the Government of Jharkhand, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title.This Order may be called the Jharkhand Goods and Services Tax (Removal of Difficulties) Order, 2018.
2. In section 44 of the Jharkhand Goods and Services Tax Act, 2017, after subsection (2), the following Explanation shall be inserted, namely:
“Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”.
3. This notification shall be deemed to be effective from 11th December, 2018.
Prashant Kumar
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