The Commercial Taxes Department, Jharkhand on April 19, 2022 has issued Amendment to Notification No. 13/2020 – State Tax Dated June 25, 2020 which specify “Registered Person”. This has come into force on April 1, 2022.
The following has been stated namely: -
• Registered person, whose aggregate turnover in a financial year exceeds Twenty Crore Rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in respect of supply of goods or services or both to a registered person.
[Notification No. 01/2022 – State Tax]