Jharkhand Goods and Service Tax (Fifth Amendment) Rules, 2018

Jul 05, 2018 | by Avantis RegTech Legal Research Team


The State Government of Jharkhand vide Notification dated June 28, 2018 has amended the Jharkhand Goods and Services Tax Rules, 2017.

Some of the major amendments in the Jharkhand Goods and Services Tax Rules, 2017 are:

(i)                  in Rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- “Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.

(i)                  In Rule 83(3) second proviso has been substituted as:

“Goods & Service tax practitioner is not eligible remain enrolled unless he passes the said examination within a period of 1 year from the appointed date.”

(ii)                with effect from July 01, 2017, in Rule 95,in sub-rule (3), for clause (a), the following shall be substituted, namely:

“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”

(iii)               In FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, as-

For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished

(iv)              with effect from 01st July, 2017, in FORM GST PCT-01, in PART B, (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-

“(11) Sales Tax practitioner under existing law for a period of not less than five years

(12) tax return preparer under existing law for a period of not less than five years

[S.O.No.43]

URL: http://jhr2.nic.in/egazette/Notification.aspx


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