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Taxation Jharkhand Ministry of Finance Jharkhand Goods and Services Tax Act, 2017

Jharkhand Goods and Services Tax (Amendment) Act, 2025

21-Apr-2025 | Number-LG-10/2024-12/Leg

Government of Jharkhand has passed the Jharkhand Goods and Services Tax (Amendment) Act, 2025, amending the provisions of Jharkhand Goods and Services Tax Act, 2017.

Highlights of the Amendment:

- Amendment in Section 9 of Jharkhand Goods and Services Tax Act, 2017, wherein after the words ?alcoholic liquor for human consumption?, the words ?and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption? has been inserted.

- Insertion of Section 74A in Jharkhand Goods and Services Tax Act, 2017, which pertains to the Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards.

For more information, please refer to the specified document.

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