Waived for return in FORM GSTR-3B for the months of July, 2017 to September, 2018
S.O. No. 18 – 76/2018 – State Tax Dated:- 24-1-2019 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
Notification
24th January, 2019
Notification No. 76/2018 – State Tax
S.O. No. 18 Dated- 24th January, 2019 In exercise of the powers conferred by 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 of Jharkhand, on the recommendations of the Council, and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department S.O. No. 77 – State Tax, dated the 13th September, 20
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
amount of twenty-five rupees for every day during which such failure continues:
Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said retu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =