The Government of Jharkhand on December 12, 2023, issued the Jharkhand Goods and Services Tax (Second Amendment) Rules, 2023, to further amend the Jharkhand Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In rule 23, which states “Revocation of cancellation of registration” in sub-rule (1), with effect from October 01, 2023:
a) For the part beginning with the words "within a period of thirty days" and ending with the words and figures "section 30", the words "within a period of ninety days from the date of the service of the order of cancellation of registration" shall be substituted;
b) In the first proviso, for the words "Provided that", the following shall be substituted, namely:
For reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him on this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days:
Provided further that";
c) In the second proviso, for the words "Provided further", the words " Provided also" shall be substituted.
This notification shall be deemed to have come into force from August 04, 2023.
For further details, kindly refer to the document attached.
[Notification No 38/2023 — State Tax]
