Jharkhand Goods and Services Tax (Amendment) Rules, 2017
Va Kar/GST/07/2017-S.O. 051 Dated:- 29-6-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
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
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in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the 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 regi
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ory of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.”;
(j) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted;
(k) in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted;
(l) in Form GST REG-25,-
(i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
(ii)the words “Place” and ” State” shall be omitted.
[File.No Va Kar / GST /
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