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The Jharkhand Goods and Services Tax Act, 2017

Tax201742 sections

The Jharkhand Goods and Services Tax Act, 2017, is the primary legislation governing the levy and collection of tax on the intra-state supply of goods and services within the state of Jharkhand. It establishes a unified tax structure, replacing various indirect taxes with a single Goods and Services Tax (GST). The Act defines taxable persons, the time and value of supply, and the procedures for registration, filing returns, and claiming input tax credit. It is essential for businesses and citizens as it dictates how taxes are calculated, collected, and remitted, ensuring compliance with the state's fiscal framework.

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  1. 0. Preamble
  2. 1. Short title, extent and commencement. - (i) This Act may be called the Jharkhand
  3. 2. Amendment of section 2.
  4. 3. Amendment of Section 9.
  5. 4. Amendment of section 10.
  6. 5. Insertion of new section 11A.
  7. 6. Amendment of section 13.
  8. 7. Amendment of section 16.
  9. 8. Amendment of section 17.
  10. 9. Substitution of section 20.
  11. 10. Amendment of section 21.
  12. 11. Amendment of section 30.
  13. 12. Amendment of section 31.
  14. 13. Amendment of section 35.
  15. 14. Amendment of section 39.
  16. 15. Amendment of section 49.
  17. 16. Amendment of section 50.
  18. 17. Amendment of section 51.
  19. 18. Amendment of section 54.
  20. 19. Amendment of section 61.
  21. 20. Amendment of section 62.
  22. 21. Amendment of section 63.
  23. 22. Amendment of section 64.
  24. 23. Amendment of section 65.
  25. 24. Amendment of section 66.
  26. 25. Amendment of section 70.
  27. 26. Amendment of section 73.
  28. 27. Amendment of section 74.
  29. 28. Insertion of new section 74A.
  30. 29. Amendment of section 75.
  31. 30. Amendment of section 104.
  32. 31. Amendment of section 107.
  33. 32. Amendment of section 109.
  34. 33. Amendment of section 112.
  35. 34. Amendment of section 122.
  36. 35. Insertion of new section 122A.
  37. 36. Amendment of section 127.
  38. 37. Insertion of new section 128A.
  39. 38. Amendment of section 140.
  40. 39. Amendment of section 171.
  41. 40. Amendment of Schedule III.
  42. 41. No refund of tax paid or input tax credit reversed.

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