In exercise of the powers conferred by Section 94 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to make the following Amendments in Departmental Notification No. S.O. 219 dated 31st March, 2006.
Amendments
1. Amendment in Rule 2 -
(i) Amendment in Rule 2 (xvi)
Definition of Tax Period shall be substituted as follows:-
"Tax Period means, a Period of time, usually for the purpose of Section 29, 30, 31, 32, 33 and 58 shall be a quarter and part thereof, and for the purpose of Section 34, 35, 36, 37, 38, 40, 42, 43 shall be a year and part thereof or such period(s) as may be specified from time to time."
2. Amendment in Rule 3 -
(i) (a) In sub-rule (v), the words 'JVAT 101' after the words 'shall be made in Form' shall be substituted by the word 'JCRF' (Jharkhand Common Registration Form).
(b) In sub-rule (v) the word 'Annexure I, II, & III annexed to Form JVAT 100' after the words 'as contained in' shall be substituted by the words 'Annexure I, II, III & IV annexed to Form JCRF'.
(c) The words "Form JVAT 101" after the words 'contents of the application in' shall be substituted by the words "Form JCRF"
(d) In Explanation I The words "Form JVAT 101" after the words 'for registration in' shall be substituted by "Form JCRF"
(ii) (a) In sub-rule (vi)(a) before the word 'Signed' the word 'Digitally' shall be added.
(b) In sub-rule (vi)(a) the words 'or Declared Business Manager' after the words 'Officer In-charge thereof' shall be added.
(c) A proviso shall be added in sub-rule (vi)(a) as follows:
'Provided that the Commissioner may relax the provision of obtaining digital signature electronically for a particular period.'
(d) In sub-rule vi(c) the words "Form JVAT 101" after the words "application in' shall be substituted by words "Form JCRF"
(e) After clause (c) of sub-rule (vi), a paragraph shall be added in the following manner:-
"The Registering Authority thereafter may conduct an enquiry within thirty days from the date of issue of such registration certificate, and if upon enquiry anything otherwise than the application in Form JCRF along with the annexure and security furnished thereof are found, the registering authority subject to subrule (vii) of this Rule, may revoke or cancel such Registration Certificate"
(iii) Existing sub-rule (x) shall be substituted as follows:-
(x)(a) Notwithstanding anything contained in sub-rule (i), (ii) & (v), in case of such dealers, who have more places or additional places or branches, of business than one, situated in different circles in the state, or in the case of a dealer having no fixed place of business in the state, and who sells goods, either directly or through his agents or salesmen or otherwise in his behalf, shall apply for consolidated registration for the purpose of the Act, in one circle in the state where his principal place of business is situated. Such dealer shall apply in Form JCRF before the In-charge of the respective circle in which he intends to be consolidated registered within thirty days of becoming liable to pay tax under the Act. The In-charge of the circle after his due verification and recommendation shall forward such application to the Commissioner within thirty days, and the Commissioner or the Officer authorized in this behalf, on being satisfied shall dispose of such application and grant permission to get himself registered in the Circle as specified in his application. The provisions of the Act and these Rules shall apply accordingly.
Provided every such dealer, who held a valid consolidated certificate of registration or consolidated assessment/return permission, under the Repealed Act, and whose liability to pay tax continues under the Repealed Act, as well as under the Act who opts for consolidated registration for the purpose of the Act, in one circle in the state, shall apply under this sub-rule, after declaring his principal place of business thereof, and shall apply before the Commissioner in Form JVAT 100.
Provided further such dealer(s) shall annex the statement of dispatches to each of his branch(s) or additional place(s) of business and shall also annex the sale turnover, at the time of filing returns as required under sub-rule (2) of Rule 14, as carried out by each of such branch(s) or the additional place(s) of business.
(b) The Commissioner or the Officer specially authorized in this behalf, on a request made for such permission may give a hearing to the dealer before passing any order under the rules.
(c) Nothing in such order passed in sub-rule shall be deemed to divest the prescribed authorities of the circle or sub-circle, in which the dealer sales goods of their powers and function conferred upon under section 70 of the Act, in respect of such dealer.
(d) Notwithstanding anything contain in Rule 7, any existing registered dealer: intending to open a branch / unit / additional place of business, located in any other circle(s), he shall file an application in Form JCAF (Jharkhand Common Amendment Form) along with his registration certificate in JVAT 106 to the registering authority where he is registered and the registering authority after his due verification and recommendation, shall forward such application to the Commissioner for a consolidated registration under this subrule.
(iv) Sub-rule (xi) shall be substituted as follows:-
(xi) "In case a registered dealer appoints a Business Manager, he shall declare the name of his Business Manager in annexure IV of JCRF, along with two Passport size photographs of such Business Manager. In case of a dealer already registered under the Act and who has not declared the name of his Business Manager shall submit such declaration in Annexure IV of JCRF separately."
(v) Existing sub-rule (xiii) shall be substituted as follows:
"(xiii) In case of a change of Business Manager, such Dealer shall inform the Prescribed Authorities within fifteen days from the date of such change and shall file a new declaration in Annexure IV of JCRF after exercising the option in JCAF for such change."
(vi) Sub-rule (xiv) shall be substituted as follows:-
' The Business Manager declared shall be deemed to be authorised to submit all types of applications and returns, receive notice and other documents under this Act, and all acts done by the Business Manager in business shall be deemed to be done by the dealer and the dealer shall be responsible for all acts, done by his Business Manager in the course of business' .
(vii) In sub-rule (xv) the words " JVAT 100 or JVAT 101" after the words 'for registration in' shall be substituted by the words "Form JCRF. "
(viii) Sub-rule (xvi) shall be deleted.
3. Amendment in Rule 3A -
(i) (a) The words 'Form JVAT 101' after the words' Commercial Taxes in' shall be substituted by the words 'Form JCRF'.
(b) In sub-rule (iv) the words 'JVAT 101' after the words ' copy of the application in' shall be substituted by the words " Form JCRF".
(c) In sub-rule (v) the words ' JVAT 101' after the words 'signed hard copy in' shall be substituted by the words "Form JCRF".
4. Amendment in Rule 4 -
(i) Sub-rule (i) shall be substituted as follows :-
'If a registered dealer intends to exercise his option to pay tax in accordance with the provisions of Section 22 of the Act, he shall make an Application in Form JVAT 119 to the Registering Authority, within thirty days from the date of his becoming liable for payment of tax under the Act.'
(ii) Sub-rule (ii) shall be substituted as follows :-
'Where the Registering Authority is satisfied, if necessary, after making an enquiry, that an application in Form JVAT 119 is complete and correct and the dealer is genuine, he shall issue to the dealer a certificate of registration under the Act in JVAT 108 and grant him a registration number which shall bear the Taxpayers' Identification Number or TIN as given in JVAT 106'
(iii) Existing sub-rule (iii) shall be substituted as follows:
'(a) If a dealer liable to pay tax under the Act, intends to exercise his option to pay tax in accordance with the provisions of sub-section (1) of Section 58, he shall at the time of registration only, make an application to the Registering Authority in whose area the dealer is located in Form JCRF within thirty days from the date of becoming liable for payment of tax under the Act.
(b) Such an application shall be presented by the dealer in the manner laid down in sub- rule (vi) (a) and (vi) (b) of Rule 3 of the Rules.
(c)Where the Registering Authority is satisfied that the information furnished to him in application in Form JCRF is complete, true and correct, and fulfills conditions laid down in sub-section (1) of Section 58, he shall, issue a Certificate in Form JVAT 106 and JVAT 108 simultaneously within seven days from the date of receipt of the application to the applicant dealer for making payment at compounded rate. While granting the permission, his turnover of sales in the preceding year shall be considered for making a registered dealer eligible to make payment under sub-section (1) of Section 58.
The Registering Authority thereafter may conduct an enquiry within thirty days from the date of issue of such registration certificate, and if upon enquiry anything otherwise than the application in Form JCRF along with the annexure and security furnished thereof are found, the registering authority, subject to sub-rule (vii) of Rule 3, may revoke or cancel such Registration Certificate.
Explanation- The registration certificate issued to such registered dealer(s), shall remain valid so long they fulfill the conditions as laid down in sub-rule (3), (4) and (5) of Rule 60 and also subject to sub-rule (v) of Rule 3.
(iv) Existing sub-rule (iv) shall be substituted as follows:
" (a) If a dealer already registered under the Act intends to exercise his option to pay tax in accordance with the provisions of sub-section (1) of Section 58, he shall make an application to the Registering Authority in Form JVAT 119 for permission to do so within sixty days from the beginning of the year in respect of which the option is exercised.
(b) If the concerned Registering Authority, after making such enquiry or scrutiny as such authority may deem it necessary, is satisfied that the application is in order and fulfills conditions laid down in sub-section (1) of Section 58, he shall, issue a Certificate in Form JVAT 108 within seven days from the date of receipt of the application to the applicant dealer for making payment at compounded rate. The applicant dealer shall be informed even if his application is rejected. While granting the permission, his turnover of sales in the preceding year shall be considered for making a registered dealer eligible to make payment under sub-section (1) of Section 58."
(v) A new sub-rule as sub-rule (vi) after existing sub-rule (v) shall be added as follows:
" (vi) Notwithstanding anything contained in this Rule the provisions of Rule 3A shall mutatis mutandis apply."
5. Amendment in Rule 7 -
(i) (a) Sub-rule (1) (d) shall be deleted.
(b) Sub-rule (1) (e) shall be substituted as follows:
"(e) of a change in bank account or e-mail or mobile number details or PAN details in case of addition of Partners or Directors."
(c) In sub-rule (2) (a) the words ' Form JVAT 110' after the words 'make an application in' shall be substituted by the words ' Form JCAF' .
(d) In sub-rule (2) (b) the words ' Form JVAT 106 and Form JVAT 110' after the words 'receiving an application in' shall be substituted by the words 'Form JCAF along with JVAT 106' .
6. Amendment in Rule 8 -
(i) (a) In sub-rule (2) the words 'on Form JVAT 105' after the words 'may apply in writing ' shall be substituted by the words 'in Form JCCF (Jharkhand Common Cancellation Form).'
(b) In sub-rule (6) after the words 'sub-rule (2)' the words 'or sub-rule (10)' shall be inserted.
(c) In sub-rule (8) the word 'fourteen' after the words 'this rule within' and before the words 'days of receipt' shall be substituted by the word 'thirty' and the words 'JVAT 105' after the words 'receipt of form' shall be substituted by the words 'JCCF'.
(d) In sub-rule (9) the word 'on' after the words 'issue a notice' shall be substituted by the word ' in.'
(e) In sub-rule (10) a new clause as clause 'd' shall be added as follows:
'd.The gross turnover of a registered dealer has failed to exceed the specified taxable quantum for three successive years.'
(f) In sub-rule (13) the words 'cancellation or' after the words ' any order of ' shall be deleted
(g) In sub-rule (14) the words 'JVAT 105' after the words 'cancellation in form' shall be substituted by the words 'JCCF'.
7. Amendment in Rule 10 -
(i) Existing sub-rule (3) shall be substituted as follows:-
" Where VAT dealer registered under sub-section (1) of section 26 of the Act fails to file tax returns and fails to pay any tax due within the prescribed time and his taxable turnover remains under the limits prescribed in sub-section (5) of Section 8, the Registering authority shall cancel such registration after giving the VAT dealer the opportunity of being heard and for this purpose the prescribed authority shall issue a notice in JVAT 112."
8. Amendment in Rule 11 -
(i) Existing sub-rule (2) shall be substituted as follows:
' (2) A dealer referred to in sub-rule (1) shall subject to sub-section (10) of Section 25 make an application in Form JCRF, within thirty days of such intention to set up a factory to manufacture taxable goods, for registration before the in-charge of the Circle.
Explanation: 'Intention' to set up a factory to manufacture taxable goods shall commence from the date, the application in Form JCRF is filed.'
(ii) Existing sub-rule (6) and (7) shall stand deleted.
9. Amendment in Rule 14 -
(i) (a) Existing sub-rule (1) shall be substituted as follows:
'(1) A return to be filed by a registered VAT dealer under sub-section (1) of Section 29 including such registered dealers engaged in reselling of the goods and opting to pay tax under sub-section (2) of Section 9 and notification issued thereunder, and a dealer to whom a notice under subsection (2) of Section 29 of the Act has been issued to file the return, shall be in Form JVAT 200 and it shall be filed in a circle, where such dealer is registered under the Act, within twenty five days after the end of the quarter. The return shall be true, correct and complete.'
Provided that such dealers also reselling other goods than those specified under sub-section (2) of Section 9 shall file their return in Form JVAT 200.
Provided further that the dealer shall fill the annexures appended to the Form JVAT 200 whichever is applicable to him.
(b) After sub-rule (2), sub-rule (3) shall be added as follows :
' Notwithstanding anything contained in sub-rule (1) and (2); all the registered dealers other than those, who have been granted Registration Certificate in Form JVAT 108; shall also file a Monthly Abstract in Form JVAT 213, within twenty-five days after the end of the month.'
(c) Existing Sub-rule (4) shall be deleted.
(d) Existing sub-rule (7) shall be substituted as follows:
' If any VAT dealer having furnished a return in Form JVAT 200 or JVAT 211, finds any omission or incorrect information therein, other than as a result of an inspection or receipt of any other information or evidence by the authority prescribed, he shall furnish a revised return in Form JVAT 200 or JVAT 211 within a period of three months from the end of the respective tax period stating therein the reasons thereof indicating in Form JVAT 200, JVAT 211 as "Revised" and also indicating the Period of such revised returns.'
(e) Existing sub-rule (9) shall be renumbered as 9(a) and shall be substituted as follows:
"(a) The dealer opting for payment of Composition Tax under Section 58 of the Act whose gross turnover is upto 50 lakhs in a year and to whom Certificate of registration in Form JVAT 108 has been issued, shall file return in Form JVAT 211 within twenty five days after the end of the tax-period and pay the Composite Tax not later than 15th days after the end of such tax-period.
Provided that such dealer opting for Composition of Tax u/s 58 of the Act, shall also file Annual Return in Form JVAT 212 by 31st December of the following year.
Provided further that in the circumstances, if the gross turnover of the dealer exceeds Rs. 40 lakhs, he shall furnish the Audited Accounts by 31st December of the following year, which shall contain a certificate in Form JVAT 409 on behalf of such persons, conducting such audit of accounts as required under sub-section (1) of Section 63 of the Act, certifying therein genuineness and correctness of the account audited thereof."
(f) A new sub-rule as (9) (b) after the sub-rule (9) (a) shall be added as follows:
"(b) The dealer opting for Composition of Tax under section 58 of the Act whose gross turnover is upto 25 lakhs in a year shall file only Annual Return in Form JVAT 212 by 25th April of the following year."
(g) A new sub-rule (9) (c) after the sub-rule (9) (b) shall be added as follows:
"(c) If the gross turnover of any dealer exceeds Rs. 40 lakhs, he shall furnish the Audited Accounts by 31st December of the following year, which shall contain a certificate in Form JVAT 409 on behalf of such persons, conducting such audit of accounts as required under sub-section (1) of Section 63 of the Act, certifying therein genuineness and correctness of the account audited thereof."
(h) Existing sub-rule (10) shall be substituted as follows:-
" The dealer liable to pay presumptive Tax under Section 22 of the Act and to whom certificate of registration in Form JVAT 108 has been issued, shall file Return in Form JVAT 211 within twenty five days after the end of the Tax- Period and pay the presumptive tax not later than 15th day after the end of the such Tax-Period Provided the dealer liable to pay Presumptive Tax u/s 22 of the Act, shall also file Annual Return in Form JVAT 212 by 31st December of the following year.
(i) Existing sub-rule (12) shall be substituted as follows:-
" (a) Notwithstanding anything contained in this rule, registered dealers shall file their returns signed digitally under this rule by way of efiling, through the departmental online system.
Provided that the Commissioner may relax the provision of digital signature for a particular period.
(b) In the absence of digital signature, any return, annexure or document filed online by a dealer or his declared Business Manager through enrolled departmental login ID and Password, shall be deemed to have been filed by the dealer himself.
(c) For the purpose of e-filing of the returns, all such dealers shall fill all the respective entries in a true, complete and correct manner. In the circumstances if any respective entries have not been filled, the same shall be treated the violation of sub-section (1) of section 29 and as such sub-section (4) of section 30 shall apply accordingly.
(d) In the circumstances if any e-filing return has been filed without an authorised digital signature; the same shall be treated to be the violation of sub-section (5) of section 29 and as such action under sub-section (1) of section 36 shall apply accordingly.
(e) Any such dealer opting for e-filing may revise return in accordance to the sub-section (3) of section 29.
Explanation: For the purpose of e-filing under this sub-rule, return shall mean the Form JVAT 200, JVAT 204, JVAT 211 and JVAT 212 and the date of such e-filing shall be the respective dates as prescribed in this rule. Form JVAT 213 shall be treated as monthly abstract and the date of e-filing shall be the respective dates as prescribed in this rule.
(f) Notwithstanding anything contained in this sub-rule, the Commissioner may evolve a criteria and direction; other than those prescribed in this sub-rule, for filing e-filing returns by the registered dealers."
10. Amendment in Rule 15 -
(i) (a) In sub-rule (1)(a) the words ' Monthly return in Form JVAT 200' after the words 'as due in' shall be substituted by the words 'monthly abstract in Form JVAT 213'
(b) In sub-rule (1)(b) after the words 'registered VAT dealers' the words 'whose gross turnover is upto 50 lakhs in a year and' shall be inserted.
(c) In sub-rule (1) a new sub-clause '(c)' after the existing sub-clause (b) shall be added as follows:
(c) "In the case of a registered VAT dealers whose gross turnover is upto 25 lakhs in a year and who have been granted Registration Certificate in Form JVAT 108, the tax shall be paid not later than 15th July, 15th October, 15th January and 15th April respectively."
(d) In the sub-rule (2) after the words 'the Form' the words ' JVAT 200 return' shall be substituted by the words 'JVAT 213'
(e) In existing sub-rule (2) Explanation (1), (2), (3) and (4) shall be renumbered as Explanation (I), (II), (III) and (IV).
(f) Existing sub-rule (3) shall be substituted as follows:-
" If any registered VAT dealer having furnished a return in Form JVAT 200 and subsequently furnishes a revised return under sub-rule (7) of rule 14, shall pay the different amount of tax according to the Revised Return, along with an Interest as provided in sub-section (1) of Section 30 of the Act."
(g) Explanation II of sub-rule (6) shall be substituted as follows:
" Explanation II - the date of payment of due taxes shall be the same as prescribed in sub-rule (1) and sub-rule (2) of this rule. If the due date of payment falls to be a holiday, the next working day shall be treated to be the due date of payment."
(h) Explanation III of sub-rule (6) shall be deleted.
11. Amendment in Rule 18 -
(i) In sub-rule (2) the words ' within fifteen days' before the words ' sub-rule (1)' shall, ' be substituted by the words 'within twenty five days'.
12. Amendment in Rule 23
(i) (a) Existing sub-rule (1) (a) shall be substituted as follows:
"(1)(a) Where any contractee awards a contract to a works contractor and where the contractee is liable for deduction of tax at source of Advance Tax, as specified in the notification issued under section 44 of the Act by the State Government in this behalf, shall make an online application to the registering authority in whose area the office or principal place of business is located in Form JVAT 125 for enrolment and such authority after satisfying himself that the application is in order shall, within seven days from receipt of such application issue online a certificate allotting the Tax Deduction Number in Form JVAT 126.
(b) the tax shall be deducted from the payment of valuable consideration after deducting the amount of transactions falling under section 3, 4 and 5 of the CST Act, 1956."
(ii) Existing sub-rule (2) shall be substituted as follows:
"(2) The amount of Advance Tax so deducted by the Contractee in pursuance to the notification issued in this behalf, the same shall be deposited in the Government Treasury in the following manner: -
(a) In the circumstances, when the contractee is the department of the State Government, it will deduct the Advance Tax from the bills of the contractor, in accordance to the rules, as provided by the Government for such respective departments and shall remit to the Government Treasury for credit therein into the respective "0040 Head". Schedule (used by the works department of the State Government) for such deductions available on departmental website shall be filed by the contractee for each month within fifteen days of the following month. Such schedule filed online shall be digitally signed by the authorised person.
(b) In the circumstances, where the contractee is other than the contractee mentioned in sub-rule (a) of this Rule, such person shall deposit the deducted Advance tax within fifteen days of the close of each month into the Head "0040", directly into the Government Treasury through a prescribed Challan JVAT 205 online separately for each work contractor from whose bills such deduction has been made, and furnish a statement in JVAT 215 available on departmental website. Such statement shall be filed by the contractee for each month within fifteen days of the following month. Such statement filed online shall be digitally signed by the authorised person.
(c) Every person or Government Department referred in this Rule, shall issue to the contractor, a certificate of tax deduction at source in Form JVAT 400 generated electronically through the departmental online system on the basis of tax deducted at source by the contractee for respective month, as shown in Schedule or JVAT 215 as the case may be, furnished monthly for each such contractor.
Provided that, such generated Certificate issued to the contractor in Form JVAT 400, in respect to a contractor shall be accepted and adjusted against the tax payable by such contractor, by the Assessing Authority, where the contractor is registered.
13. Amendment in Rule 24
(i) Existing sub-rule (3) shall be substituted as follows:
"(3) A supplier or the works contractor, registered under the Act, for the purpose of obtaining the certificate in Form JVAT 407, shall apply for the same, in Form JVAT 120 online and the circle-in-charge after verifying the particulars furnished in the application, shall issue the certificate in Form JVAT 407 generated through departmental online system.
Provided that the prescribed authority shall issue a certificate in Form JVAT 407 after the approval of the Commissioner
"Provided further that the registered dealer executing Works Contract and applying in Form JVAT 120 for obtaining a certificate in Form JVAT 407 shall annex the copy of the work order."
(ii) In existing sub-rule (4) after the words 'sub-rules' the words '(1) and' shall be inserted.
14. Amendment in Rule 25 -
Existing sub-rule(4) shall be substituted as follows:-
" Notwithstanding anything contained in the Rules, no registered VAT dealer shall sell his goods below his purchase or cost price as the case may be."
15. Amendment in Rule 31 -
In sub-rule (2)(a) of Rule 31 the words 'sub-section (5) of Section 35' before the words ' with the provisions of' shall be substituted by the words 'sub-section (6).
16. Amendment in Rule 35 -
Existing Rule 35 shall be substituted as follows:
"(1) A dealer who claims that any amount of his turnover should be exempted from tax on account of the goods being specified in Part E of Schedule II and for the sales made at the first stage of sale in the State under subsection (3) of Section 9 of the Act, shall in respect of such claim be substantiated by the authority prescribed by examining, the purchase order, if any, the original copy of the tax invoice, cash memoranda or bills issued to him by the selling dealer and a true Declaration in Form JVAT 403 generated electronically through departmental online system, evidencing that the goods in question have already been subjected to tax on the first point of their sale in the state of Jharkhand.
(2) Any VAT dealer, who claims Input Tax Credit under sub-section (4) of Section 18 of the Act and his Output Tax payable requires the Input Tax Credit, for the sales made at the stage(s) under sub-section (1) of Section 9 of the Act, shall in respect of such claim be substantiated by the authority prescribed by examining the original copy of tax invoice and a true Declaration in Form JVAT 404 generated electronically through departmental online system, evidencing that the goods in question have already been subjected to Tax at the preceding stage of their sale in the State of Jharkhand.
(3) Declaration in Form JVAT 403 and JVAT 404 in respect to one purchasing dealer shall be generated electronically through departmental online system on the basis of related details furnished by a selling dealer along with returns for the sale made to such purchasing dealer during a year. In case of such online generated declarations provisions of subsection (9) of Section 60 shall apply.
(4) (a) In case of a registered dealer being Manufacturer or the Importer of such goods and sells such goods as specified in sub-section (2) of Section 9 and Notification issued thereunder, and recovers tax from its purchasing registered dealer at the full rate or at such increased rate, on the Maximum Retail Price of such goods; Form JVAT 410 shall be generated electronically through departmental online system.
Provided that one Declaration Form in respect of one purchasing registered dealer shall be generated on the basis of related details furnished by a selling dealer along with returns for the sale made to such purchasing dealer during a year. In case of such online generated declaration provisions of sub-section (9) of Section 60 shall apply.
(b) In case of registered dealer being reseller of such goods sold, as specified in sub-section (2) of Section 9 and Notification issued thereunder, and who recovers tax from its purchasing dealer at full rate or at such increased rate, on the Maximum Retail Price, paid by him at immediately preceding stage, Form JVAT 411 shall be generated electronically through departmental online system.
Provided that one Declaration Form in respect of one purchasing dealer shall be generated on the basis of related details furnished by a selling dealer along with returns for the sale made to such purchasing dealer during a year. In case of such online generated declaration provisions of sub-section (9) of Section 60 shall apply.
(5) The aforesaid Declaration(s) Form shall not be transferable."
17. Amendment in Rule 41 –
After existing sub-rule (4) a new sub-rule (5) shall be added as follows:-
" (5) Where a vehicle carrying goods, coming from any place outside the State and bound for any other place outside the State, while passing through the State shall cross one of the check-posts situated in the State or pass through the notified routes within such time as mentioned in application Form JVAT 117, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person- in-charge of the vehicle and accordingly the tax is assessed and penalty shall be levied under sub-section (4) , (5) and (6) of Section 72.
Provided that the driver of the vehicles carrying the goods or person-incharge of the goods shall inform the in-charge of the last exit check-post as mentioned in JVAT 508 (Transit Pass) about reason of delay for late arrival against such time and officer-in-charge of the last check-post after being satisfied may condone such delay."
18. Amendment in Rule 42 -
(i) (a) In sub-rule (2) the word 'till' after the words 'he shall' shall be substituted by the words 'fill'
(b) The word '504B' after the words ' Form JVAT 504P, 504G or' the words '(presently known as Sugam P, Sugam G or Sugam B respectively) ' shall be added.
(c) The words 'and as authenticated by the Prescribed Authorities wherever necessary under sub-rule (4) of this rule, and' after the words ' such VAT dealers' shall be substituted by the words 'electronically through the departmental online system and.'
(d) In sub-rule(2)(a), the words 'in Form JVAT 504P' after the words 'supported by a declaration' shall be substituted by the words 'in Sugam P'.
(e) In sub-rule(2)(b), the words 'Form JVAT 504G' after the words 'supported by a declaration' shall be substituted by the words 'in Sugam G'.
(f) In sub-rule(2)(c), the words 'Form JVAT 504B' after the words 'supported by a declaration' shall be substituted by the words 'in Sugam B'.
(g) In sub-rule (2)(c) an Explanation shall be added as follows:-
" Explanation: In case of such online generated declarations provisions of sub-section (9) of Section 60 shall apply".
(h) Sub-rule (3) shall be deleted.
(i) Existing sub-rule (4) shall be substituted as follows:
(a) 'The Prescribed Authority or departmental online system may refuse or block issuance of such declarations in Sugam P, Sugam G and Sugam B to a registered dealer in the circumstances when,
(i) a dealer has dues of admitted tax or assessed tax or interest or penalty under the Act or under CST Act, 1956 or under the repealed Act(s),
(ii) a dealer files abstract for any month or return for any quarter showing nil turnover,
(iii) tax on interstate purchase and corresponding tax on sale is disproportionate to each other,
(iv) a dealer is not complying with the provisions of the Act and rules.
(b) Such online generated declarations shall remain valid for the period as set out in notifications issued by the department from time to time.'
(f) Existing sub-rule (5) shall be substituted as follows:
"Before furnishing the declaration in Form JVAT 503, the dealer or any person authorized by him in his behalf, shall fill in all required particulars in the Form and shall also affix his signature in the space provided in the Form for this purpose."
(g) Existing sub-rules (6), (7) and (8) shall be deleted.
(h) Existing sub-rule (9) shall be substituted as follows:
"If any error or omission is found by the dealer in such declarations generated electronically through the departmental online system, he shall report the fact to the Prescribed Authority within the prescribed period as notified in the notifications issued by the department from time to time for such purpose and in respect of each such declaration, shall furnish to the Prescribed Authority, an indemnity bond in Form JVAT 122 against any possible loss to the Government."
(i) In sub-rule (11) the words ' or class of dealers' after the words 'any VAT dealer' shall be inserted.
(j) Existing sub-rule (12) shall be substituted as follows:
" Notwithstanding anything contained in this rule, the Commissioner may evolve a criteria and direction, other than those prescribed in this rule for the purpose for requisition, obtainment and cancellation of the prescribed declarations as prescribed under sub-rule (2) of this rule electronically."
(k) In clause (ii) of existing sub-rule (13) the words ' Form JVAT 504G and JVAT 504B' after the words' For the term appearing in' shall be substituted by the words ' Sugam G and Sugam B.'
19. Amendment in Rule 43 –
(i) After the existing sub-rule (9) a new sub-rule (10) shall be added as follows:
"(10) Notwithstanding anything contained in this rule the Commissioner may evolve a criteria and direction other than those prescribed in this rule for the purpose of obtaining the transit pass electronically."
20. Amendment in Rule 44-
Existing Rule 44 shall be substituted as follows:-
"(1) Where any dealer claims that he is not liable to pay tax under the Act, in respect of any goods, on the ground that the movement of such goods from one place to another within the State of Jharkhand was occasioned by the reason of transfer of such goods to other branches, or otherwise than by way of sale under Section 66 of the Act, the burden of proving the claim shall be on that dealer, and for this purpose he shall furnish to the Prescribed Authority the Statement or Challans or Transfer Memos or Invoices, under sub-rule (2)(h) of Rule 38 and,
(a) a true and complete Declaration in Form JVAT 505, generated electronically through departmental online system on the basis of receipt details furnished by an Agent along with returns, for the goods received during a year from the Principal for sale on commission and Form JVAT 506 in case of branch transfer from one branch to another in the State on the basis of receipt details furnished by a transferee branch for the goods received during a year from the transferor branch.
(b) Where any Principal dealer transfers any goods within the state to his Commission Agent or to his branch or units for sale therein, a Declaration in Form JVAT 507 shall be generated electronically through the departmental online system on the basis of transfer details furnished by him along with returns in respect of such goods.
(c) Correct and complete record of the name, address, Taxpayer Identification Number, if any, of the person to whom the goods were transferred incorporating therein the quantity of the goods and the value thereof.
(d) Copy of accounts rendered by the Agent or the office to the whom the goods were transferred, and
(e) Copy of the Railway or the Lorry receipts relating to such transfer.
(2) The transferor shall issue to the transferee a Challan or Transfer Memo to this effect.
Provided that one Declaration Form generated through departmental online system shall be available in the system to the Transferor or Transferee or Principal or for any such transfer made during a year."
21. Amendment in Rule 58-
(i) In sub-rule (1) the words 'sub-section (6) of Section 43' after the words 'of Section 37' shall be inserted.
(ii) In sub-rule (1) the words 'in Form JVAT 302' after the words 'issue of notice' shall be inserted.
22. Amendment in Rule 59-
Rule 59 shall be substituted as follows:-
'A notice of hearing for the purposes of sub-section (10) of Section 18, sub-section (7) of Section 25, sub-section (4) of Section 26, sub-section (7) of Section 27, sub-section (2) of Section 28, sub-section (2) of Section 29, sub-section (4)(d) of Section 30, sub-section (2) of Section 33, subsection (3) of Section 34, sub-section (6) of Section 35, sub-section (1)(d) of Section 37, sub-section (4) of Section 37, sub-section (6) of Section 37, sub-section (1) of Section 40, sub-section (3) of Section 44, sub-section (1) of Section 46, sub-section (1) of Section 67, Section 71 and in any other Section, where the presence of the dealer and persons is required, shall be issued in Form JVAT 302.
The authority prescribed in Rule 57 for the purpose of section(6) of Section 35, sub-section (1) of Section 40, Section 42, sub-section (5) of Section 79, sub-section (4) of Section 80 and Section 81 shall fix a date, ordinarily not less than thirty days from the date of issue of Notice, for producing such accounts and other evidences, as may be required under the said Notice.
For Sections other than those mentioned above the prescribed authority shall fix a date ordinarily not more than thirty days from the date of issue of notice for producing such accounts and other evidences, as may be required under the said Notice.
Provided that the notices can be sent to the dealers by an electronic means through e-mails or by any other electronic media and such shall be treated to be served upon the dealer'
23. Amendment in Rule 60-
(i) In the sub-rule (5) the words 'or continue in this scheme' after the words 'withdraw from composition' shall be inserted.
24. Addition of a new Rule 67 captioned as 'Savings' -
After existing Rule 66, a new Rule 67 shall be added as follows:
Savings-
(1) Notwithstanding anything contained elsewhere in these amended Rules -
(a) Any dealer liable to furnish return as per the procedure/ format prescribed under the existing Rules immediately before the coming into effect of these Rules shall notwithstanding that a period, in respect of which he is so liable to, furnish return, commences on and day before such day of coming into effect of these Rules and ends on any day after such day of coming into effect of these Rules, furnish such return in respect of tax payable for sales or purchases made up to the day immediately before such day of coming into effect of these Rules and pay tax in accordance with the provisions of Rules in force before the day of coming in force of these Rules and shall furnish a separate return in respect of the remaining part of the period which commences on such day of coming into effect of these Rules and pay tax due on such return for sales or purchases made on and from such day of coming into effect of these Rules in accordance with the provisions and or procedure prescribed under these Rules;
(b) All prescribed forms under the Rules in force prior to the day of coming into force of these Rules and continuing in the force on the day immediately before the day of coming into effect of these Rules shall, with effect from such day of coming into effect of these Rules, continue in force so far they pertain to transactions prior to the day of coming into effect of these Rules and shall be used mutates mutandis for the purpose for which they were being used before such day of coming into effect of these Rules;
(c) All pending applications made as per the procedure and format prescribed under the existing Rules immediately before the coming into force of these Rules will be disposed off in accordance with the existing Rules in force prior to the date of coming into force of these Rules.
(d) Any prescribed form obtained or obtainable by the dealer from any prescribed authority or any declaration furnished or to be furnished by or to the dealer under the existing Rules immediately before the coming into force of these Rules for the claims in respect of any sale, purchase or receipt of goods before the day of coming into force of these Rules shall be valid where such prescribed form is obtained or such prescribed form is furnished on or after such day of coming into effect of these Rules;
25. New Forms JCRF, JCAF, JCCF, JVAT 125, JVAT 126 and JVAT 215 are added. Forms are appended to this amendment notification.
26. Existing Forms JVAT 111, JVAT 112, JVAT 117, JVAT 119, JVAT 122, JVAT 200, JVAT 202, JVAT 204, JVAT 206, JVAT 207, JVAT 208, JVAT 209, JVAT 211, JVAT 212 , JVAT 302, JVAT 306 and JVAT 508 are substituted. Forms are appended to this amendment notification.
27. Deleted Forn JVAT 213 is restored with minor changes.
28. Amendment in Form, JVAT 120, JVAT 205, JVAT 400 and JVAT 407 Forms are appended to this amendment notification.
29. Existing Form JVAT 101, JVAT 102, JVAT 103, JVAT 105, JVAT 107, JVAT 110, JVAT 113 and Form JVAT 214 are deleted.
30. This amendment except the amendment in Rule 23 (2) (c) shall be effective from the date of notification. Amendment in Rule 23 (2) (c) shall be effective form 01.04.2015.
By the order of the Governor of Jharkhand,
M. R. Meena,
Secretary-cum-Commissioner,
Commercial Taxes Department,
Jharkhand, Ranchi