The Government of Jharkhand on November 18, 2022, notified that Jharkhand Goods and Services
Tax (Second Amendment) Rules, 2022 to further amend the Jharkhand Goods and Services Tax Rules, 2017.
The following has been amended-
•In rule 96 of the said rules, in sub-rule (3), for the words, letters, and figures, ―FORM GSTR-3 or FORM GSTR-3B, as the case may be, the letters and figure, ―FORM GSTR-3B shall be substituted.
•FORM GSTR-1A, FORM GSTR-,2 and FORM GSTR-3of the said rules shall be omitted.
•Rules 69,70,71,72,73,74,75,76,77 and 79 of the said rules shall be omitted.
•In rule 42of the said rules, in sub-rule (1), in clause (g), the words, letters, and figure, ―at the invoice level in FORM GSTR-2 and‖ shall be omitted.
A copy of the amendment is attached to the document.
These rules shall be deemed to be effective from October 01, 2022.
[Notification No. 19/2022 – State Tax]
