Jharkhand Goods and Services Tax (Amendment) Rules, 2017

GST – States – Va Kar/GST/07/2017-S.O. 051 – Dated:- 29-6-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION Dated 29th June, 2017 S.O. 51 – 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 to amend the Jharkhand Goods and Services Tax Rules, 2017, i.e. Departmental Notification S.O. 28 dated 20.06.2017 namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In the Jharkhand Goods and Services Tax Rules, 2017,- (a) in rule 1, in the heading, the word , Extent shall be omitted; (b)

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rules made thereunder. ; (f) in rule 22, in sub-rule (3), the words, brackets and figure sub-rule (1) of shall be omitted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii)after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, s

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