FORM JCRF
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
[See Rule See Rule 3 (JVAT), 3 (JENT), 3(JHLT), 4 (JAT) & 3 (JED)]
Application for the grant of Registration Under JVAT, JENT, JHLT, JAT & JED
To
The Registering Authority*,
.............. Circle*.
I/We ...................... Proprietor/Partner(s)/Karta of HUF/Principal Officer managing the business/affairs of the Company/Society/Association of Persons/Club/Head of the Department or any other officer duly authorised by him in writing, of the business, details of which are given below, hereby apply on behalf of the said business for grant of a certificate of registration under the
Jharkhand Value Added Tax Act, 2005
Registration u/s 25 or 26 of the Jharkhand VAT Act, 2005
Compulsory Registration (Sec. 25)
Voluntary Registration (Sec. 26)
Registration for payment of Composition Tax u/s 58 of the Jharkhand VAT Act, 2005
Composition of Tax (Turnover upto 25 lakhs per annum)
Composition of Tax (Turnover upto 50 lakhs per annum)
The Jharkhand Entertainments Tax Act, 2012
Normal Registration u/s 6
Cable Television Operator and Direct to Home (DTH) service provider
Jharkhand Taxation on Luxuries in Hotel Act, 2011
Jharkhand Advertisement Tax Act, 2012
The Jharkhand Electricity Duty (Amendment) Act, 2011
1(i)
1. (ii)
2. (i) Name and style of the business: ____________________________________
(ii)Please specify registration number if you are registered under the following Act -
3. Principal place of Business and contact Number(s). (Field marked in * are mandatory fields)
For Others (Pl. Specify): ____________________________
Television Connections/DTH
15
Separated Values to be shown)
Single
Double
Suite of Rooms
Others
Conference Hall
Banquet Hall
Marriage Hall
Other Types of Hall
____________________________________________
(Attach the Form of Authorization as per Annexure IV.)
VERIFICATION
I/We ______________________________ do hereby solemnly affirm and declare that the information contained in this application, including Annexures attached herewith, is true and correct to the best of my/our knowledge and belief.
DECLARATION
(i) I/We hereby undertake to abide by the provisions of the Jharkhand Value Added Tax Act, 2005 and the Jharkhand Value Added Tax Rules, 2006 or
(ii) I/We hereby undertake to abide by the provisions of the Jharkhand Entertainment Tax Act and Rules 2012 or
(iii) I/We hereby undertake to abide by the provisions of the Jharkhand Taxation on Luxuries in Hotel Rule 2011 or
(iv) I/We hereby undertake to abide by the provisions of the Jharkhand Advertisement Tax Act, 2012 and the Jharkhand Advertisement Tax Act, 2012 or
(v) I/We hereby undertake to abide by the provisions of the Jharkhand Electricity Duty(Amendment) Act 2011.
(Please select the appropriate option based on the application)
A signboard in the name of my/our business/our entertainment has already been displayed at all the business premises/ Entertainment Premises.
That the books of accounts in respect of the said business are being maintained and shall be found at the said business premises.
(Signature of other partners in case of partnership business)
Annexure I
(To be attached with Form JCRF)
Information about Proprietor, each Partner (in case of partnership business)/Director (in case of Private Company) separately and Karta of HUF, Members of Association, Trustees etc.
The above details are true and complete to the best of my knowledge and belief and nothing has been concealed therein.
Annexure-II
Details of Additional places of business/units/branches
The above details are true and complete to the best of my knowledge and belief and nothing has been concealed therein. I further declare that I shall inform the department whenever there is a change in the information provided in this Annexure.
Note: Strike out which are not applicable.
Annexure III
(Details of Security Furnished)
Surety Details:
Security Details:
Office Name/Treasury Name
Annexure IV
FORM OF AUTHORISATION
Declaration by the Registered Dealer, declaring / appointing his Business Manager
Address .............................................................................
.
I/We ___________________________________________________________hereby appoint Sri ______________________________________________________ who is my relative/a person regularly employed by me/ a legal practitioner/ a Chartered Accountant/ a Sales Tax Practitioner to attend on my behalf before the said (state the Tax Authority) __________________________________________ and to produce accounts and documents / statements / Sign on my behalf and to receive on my behalf any notice or documents / statements issued in connection with the said proceedings Sri ___________________________________ is hereby authorised to act on my behalf.
I ______________________________________________ agree to ratify all acts done by the said Sri _________________________________ in pursuance of this authorization.
Signature of the Authorizing person/ Regd. dealer
I / We _______________________________________ accept the above responsibility.
Address of authorized person:
PAN of authorized person:
Mobile No. of authorized person:
E-mail ID of authorized person:
Notes for completion of Application Form for Registration:
(These are meant for the guidance of the dealers/assessee/officers/officials of the Commercial Taxes Dept., Govt. of Jharkhand and do not form a part of Rules)
Select type of Registration:
Please select any one type of registration which you want to opt for: Compulsory VAT / Voluntary VAT / Presumptive Dealer / Composite Dealer / Entertainment Tax - Normal Registration u/s 6 / Cable Television Operator and Direct to Home (DTH) service provider / Luxuries in Hotel Tax/ Advertisement tax / Electricity Duty.
Point 1. (i) Name of Dealer / Assessee:
Please enter the name of the applicants as per the format. Name first, followed by Fathers/Husband' name (if married) and Surname as appropriate. (Applicable for the Individual). This point is applicable for all tax types.
Point 1. (ii) Name of Dealer / Assessee as per PAN:
This section is applicable for the Individual only.) This point is applicable for all tax types.
Point 2(i) Name and Style of the business:
Please enter the name under which the business trades. This point is applicable for all tax types.
Point 2(ii).
Specify registration number if you are registered. These fields are non mandatory. This point is commonacross all tax types.
Point 2(iii).
Do you want to take registration as MRP Dealer Yes - No This point is applicable for VAT.
Point 3: Principal Place of Business and Contact Number(s):
This point is applicable for all tax types.
Point 4: PAN Details:
Please enter PAN as issued by Income Tax Dept. PAN will be common across all tax types.
Point 5: Constitution of the business:
Select the option that identifies the status of your business.
This point is applicable for all tax types. Constitution will be common across all tax types.
Point 6: Nature of business:
Please select the nature of business from the list which best describes
your business. This point is applicable for
Jharkhand Advertisement Tax Act, 2012
Jharkhand Electricity Duty (amendment) Act, 2011
The Jharkhand Entertainments Tax Act, 2012
Jharkhand Taxation on Luxuries in Hotel Act, 2011
Point 7: (a), (b), (c), (d), (e) This point is not applicable for the
Point 8: Basis of incurring liability to pay tax, this point is not applicable for the
Point 8(a) & (b) is not applicable for the application by presumptive and composite dealer.
Point 9: (a) Date of liability:
Please enter the date from which you are liable to pay tax or duty. In case of Industrial Unit/ Generation or Distribution of Electricity/ Telecommunication Network, Date of Liability is the date of application of Form JCRF. This point is applicable for all tax types
(b) Date of Commencement of Business:
Please enter the date from which your business commenced.This point is applicable for all tax types
Point 10: Turnover Details:
Point 10 (a) This point is not applicable for the
Normal and MRP VAT Dealers
Point 10 (b) This point is applicable for JVAT Act only.
Point 11: Details of Bank Account(s):
Please enter the full name of your bank, and branch, IFSC (Not Mandatory) and MICR code used for business purposes. This point is applicable for all tax types
Point 12: Details of immovable properties owned wholly or partly by the business: This point is not applicable for the
Point 13:
This point is applicable for the registration under Jharkhand Electricity Duty (amendment) Act, 2011
Point 14:
This point is applicable for the registration under The Jharkhand Entertainments Tax Act, 2012.
Point 15:
This point is applicable for the registration under Jharkhand Taxation on Luxuries in Hotel Act, 2011
Point 16, 17, 18, 19, 23 and 24
is applicable for all the types of the registration.
Point 20:
Please refer the guidelines given for annexure II.
Point 22:
Guidelines for Annexure I, II and III:
Guidelines for Annexure I: It is applicable to all tax types.
Guidelines for Annexure II: Applicable for all tax types
Guidelines for Annexure III: Annexure III is notapplicable for the application for the grant of registration underJharkhand Electricity Duty (amendment) Act, 2011 and Composite dealer with GTO upto 25 lakhs under VAT Act
Guidelines for Annexure IV: Form of Authorization should be non-mandatory.
Annexure IV will be Common for all tax types.
1. First Name
2. Middle Name
3. Last Name
4. PAN
5. Address
6. Type (Legal Practitioner. Chartered Accountant, Sales Tax Practitioner, Employee, relative, Others)
If Others then Specify:
7. Mobile no. of authorized person
8. E-mail ID of authorized person
Attachment List:
I. Identification Proof *
1.Proprietorship: Pan Card/ Voter's ID/ Driving License
2.Partnership: Pan Card of Firm/ Pan Card of the partner who is applying for registration/ Driving License.
3.Private Public Ltd. Co. PAN Card of company/ PAN card/ Driving license / Voter's ID of principal officer or CEO who is applying for registration.
II. Proof of Business: - *
(i.) If place of business is in his own name then related paper.
(ii.) If place of business is rented then Rent agreement, lease deed or Rent receipt.
III. PAN Card of proprietor/ Firm/ Company *
IV. 2 Passport size photographs for proprietor/each partner/Principal Officer/ CEO in case of company.*
V. Partnership deed in case of Partnership firm and in case of Private/ Public Ltd co. Certificate of Incorporation and Memorandum & Articles of Association.
VI. Resolution of Board of Directors, meeting regarding authorization of particular person for filing application for registration/ power of attorney.
VII. Bank A/C: Updated Passbook / Bank Statement
VIII. Residential proof: Telephone Bill/ Electricity Bill/ Voter's ID/ Ration Card/ Gas connection/ Passport/UID. *
IX. Paper regarding Immovable property if any.
X. Receipt of registration fees.
XI. Import bill in case the basis for registration is import of goods for sale.
XII. First sale bill after import for determination of date of liability.
XIII. Detailed project reports in case of registration of Industrial Unit.
XIV. Enlistment certificate or proof from the concerned department in case of registration of Government contractors.
XV. Proof of Security furnished.
XVI. Security Bond.
XVII. Affidavit declaring that the contents of application are true and correct.
* These will be mandatory