The Commercial Taxes Department, Government of Jharkhand on November 18, 2022, issued a notification enforcing the Jharkhand Goods and Services Tax (Amendment) Act, 2022 except for the provisions relating to the payment of Tax.
• The following sections shall come into force on October 01, 2022, namely: -
(i) Section 2 which states the amendment of section 16 which further states the Eligibility and conditions for taking the input tax credit.
(ii) Section 3 which states the amendment of Section 29 which further states the Cancellation of registration
•The following sections shall not come into force namely: -
(i) Section 12 which states the Amendment of Section 49 which further states Electronic Fund Transfer or Real Time Gross
(ii) Section 13 which states the Amendment of Section 50 which further states Interest on delayed payment of tax.
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[Notification No. 18/2022 – State Tax]
