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The Jharkhand Value Added Tax Forms , 2005
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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

Type of Constitution: Individual Non .. Individual

1(i)

Name of the Dealer/Assessee

First Name Middle Name Last Name
     

1. (ii)

Name of Dealer/Assessee (As provided above) if different from the 'Name appearing on PAN Card Yes No

If ticked 'Yes' above, Name of the Dealer / Assessee

First Name Middle Name Last Name
     

2. (i) Name and style of the business: ____________________________________

(ii)Please specify registration number if you are registered under the following Act -

Act Registration Number
Central Excise  
Service Tax  
State VAT Registration (TIN)  
CST Registration number  
IEC Number  
Corporate Identity Number  
Profession Tax Registration  
Shops & Establishment Registration  
Other State Specific Registrations  

iii) Do you want to take registration as MRP Dealer of Medicine u/s 9(2) of VAT Act Yes No

3. Principal place of Business and contact Number(s). (Field marked in * are mandatory fields)

Flat/Floor/ Holding No/Block No./ Name of House/ Building Road Street / Lane *
Village / Area /Locality* State *
District* Post Office*
City* Pin code*
Mobile Number* E-Mail*
Landline Phone STD Number

 

Type of premises Owned Leased

Whether invoices are issued from the premises Yes No

4 Permanent Account Number of the Dealer(s)/Business(PAN)
             

 

5 Constitution of the business tick whichever is applicable  

Company Public Limited Private Limited
Partnership Limited Liability Partnership Partnership Firm
Statutory Body Association of Persons Society Cooperative Trust
Proprietorship Proprietorship
Government Department Government Department
HUF HUF
Joint Venture Joint Venture
PSU Company/Corporation/Board
Club Club

6 Nature of Business tick whichever is applicable  

For dealers other than Presumptive / Composite Scheme:
Manufacturing Exporter Local Authority Mining
Whole Sale Trade Importer Power Generation / Distribution C & F Agent
Govt. Company Intending manufacturer u/s 25(10) Intending power generation/distribution & telecommunication u/s 25(11) SEZ unit or similar unit/EOU/STPI/EHTP
Distributor Stockist Retail Trade Works Contractor
Restaurant Bakery Leasing Business Others
       
For dealers opting for Presumptive / Composite Scheme:
Distributor Stockist Retail Trade Brick Kiln Owner
Works Contractor Restaurant / Eating House Stone Crushing Unit Old & Used Motor Vehicles
Bakery Others    

For Others (Pl. Specify): ____________________________

7 (a) For Reseller:      
  For Purchase/import      
  (i) Principal commodities in which the business deals in
 

 

  (ii) The items codes therein
           

 

           

 

           

 

   
           

 

           

 

           

 

  For Sale/Export      
  (i) Principal commodities in which the business deals in
 

 

  (ii) The items codes therein
           

 

           

 

           

 

   
           

 

           

 

           

 

  (b) For Intending Manufacturers    
  (i) Principal commodities in which the business deals in
 

 

  (ii) The items codes therein
           

 

           

 

           

 

   
           

 

           

 

           

 

  Intend to sale      
  (i) Principal commodities in which the business deals in
 

 

  (ii) The items codes therein
           

 

           

 

           

 

   
           

 

           

 

           

 

  (c) For Manufacturers/Mining/Generation of Electricity/Tele Communication Network
  For purchase      
  (i) Principal commodities in which the business deals in
 

 

  (ii) The items codes therein
           

 

           

 

           

 

   
           

 

           

 

           

 

  For sale      
  (i) Principal commodities in which the business deals in
 

 

  (ii) The items codes therein
           

 

           

 

           

 

   
           

 

           

 

           

 

  (d) For Packing Material:      
  (i) Name of commodity
 

 

  (ii) items codes
           

 

           

 

           

 

   
           

 

           

 

           

 

  (e) For Works Contract      
  (i) Name of commodity
 

 

  (ii) items codes
           

 

           

 

           

 

   
           

 

           

 

           

 

8

Basis of incurring liability to pay tax tick whichever is applicable. (a) Import of Goods into the State
(b) Export of Goods out of State
(c) Sale exceeding the specified quantum u/s 8(5) of the Act
(d) Voluntary registration or registration u/s 25(10)/25(11)
(e) Other Provisions
9 a) Date of liability
D D - M M - Y Y Y Y
                   

 

  b) Date of Commencement of business
D D - M M - Y Y Y Y
                   

 

10 a) If voluntary registration/Composite Dealer: specify the GTO (Previous Year):-
  b) Estimated Turnover details:-  
 
Turnover Details

Estimated Annual Gross Turnover in Rs Estimated Annual Taxable Turnover in Rs
   

 

11 Details of Bank Account(s)  
 
Name of Bank Branch Name & address Type of account Account Number IFSC code MICR Code
           
           
           

 

12 Details of immovable properties owned wholly or partly by the business (if any).
 
Sr. No Description of property Address where property is Situated Approximate value Share Percentage
         
         
         

 

13

Application for the grant of Registration under the provisions of the Jharkhand Electricity Duty (amendment) Act, 2011
Nature and Type of Assessee, please tick whichever is applicable
Captive Generating Plant Board DVC NTPC
Generating Company/ Board/ Corporation Electricity Trader Distribution Licensee Licensee
Industrial Unit who obtain bulk supply of energy Mining Unit who obtain bulk supply of energy Other Person liable to pay duty Actual user of power
Power Grid Corporation Government    

 

14

 

 

 

Application for the grant of Registration u/s 6 The Jharkhand Entertainments Tax Act, 2012
(i)Style of the Entertainment: ______________________________________
(ii)Nature of Entertainment: _________________________________________
(iii)Address of office or any other place where notice and communications should ordinarily be dispatched:-
Flat/Floor/ Holding No/Block No./ Name of House/ Building Road Street / Lane *
Village / Area /Locality* State *
District* Post Office*
City* Pin code*
Mobile Number* E-Mail*
Landline Phone STD Number

 

 
(iv) Books of accounts ordinarily maintained: ______________________
(v) State the class for which complimentary tickets will be issued and rate of payment for admission, if any __________________
Applicable for Normal Registration u/s 6(2):
(vi)How often in a week and on what days it will be held? __________________
(vii)Hours of commencement and termination-
Week days : From .. : .. : To: .. : ..
Sunday : From : .. : .. : To: .. : ..
(viii)Seating capacity and rates of payment for admission to different classes-
Class Seating capacity Rates of payment for admission Tax payable Remark
1 2 3 4 5
         
         
 
Applicable for Cable Television Operator and Direct to Home (DTH) service provider
Number of Channels exhibited Number of connections in operation Amount charged to subscriber for cable

Television Connections/DTH

Gross Collections Entertainment Tax Payable
         
         
         
 

15

Application for the grant of Registration u/s 6 of The Jharkhand Taxation Luxuries in Hotel Act 2011
  (i) Nature of Business tick whichever is applicable
 
Hotel Marriage Hall Banquet Hall Restaurant
Club Societies Co-operative Societies Others
Hotel-Open Others space annexed or attached Marriage Hall-Open space annexed or attached Banquet Hall-Open space annexed or attached
 
  For Others(Pl. Specify) : ____________________________
  (ii) Details of Accommodation
 
Sr. No. Type of Accommodation A.C/NonAC No of Rooms Room No. (Comma

Separated Values to be shown)

Room Rent/Tariff
1 Room

Single

Double

Suite of Rooms

Others

       
2 Dormitory

Conference Hall

Banquet Hall

Marriage Hall

Other Types of Hall

       
 
16. Script in which account books are maintained.
17. State: whether your accounts are computerized: Yes No
18. The names, addresses and other details of the Proprietor, each of the Partner, Karta of HUF and each Director (in case of Private limited Company) are attached as per Annexure – I.
19. A copy of the Partnership deed /Memorandum of Articles of Association is enclosed.
20. The details of Additional place(s) of business/units/branches are attached as per Annexure-II
21. The details of security furnished are attached as per Annexure-III
22. Please declare name of CA/Lawyer/Sales Tax Practitioner / Relative / Person employed by dealer/ who is representing on behalf of dealer (If any):

____________________________________________

(Attach the Form of Authorization as per Annexure IV.)

23. Passport size (self-signed) photographs of the proprietor, each of the partner, Karta of HUF and each director (in case of private limited company) are pasted below.
 
Name Name Name Name Name
Status Status Status Status Status
         
         
 
24. Registration Fees:
 
Tax Type Bank Name Challan No. (CIN) Challan Date Amount in Rs.
 

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.

  Signature …………………………
Place : Status…………………………………
Date: Full Name …………………………

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 …………………………
Place : Status…………………………………
Date: Full Name …………………………

(Signature of other partners in case of partnership business)

(1) Place : …………… Signature …………… (2) Place : …………… Signature ……………
  Date: …………… Full Name……………   Date: …………… Full Name……………
    Status………………     Status………………
(3) Place : …………… Signature …………… (4) Place : …………… Signature ……………
  Date: …………… Full Name……………   Date: …………… Full Name……………
    Status………………     Status………………

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.

1 Full Name in Capitals __________________________________
2 Father's Name in Capitals __________________________________
3 Status __________________________________
4 Extent of interest in business __________________________________
  Other Information:  
 
PAN*  
Gender  
Designation  
Date of Birth  
Passport  
UID No  
 
5 Permanent Address
 
Flat/Floor/ Holding No/Block No./ Name of House/ Building Road Street / Lane *
Village / Area /Locality* State *
District* Post Office*
City* Pin code*
Mobile Number* E-Mail*
Landline Phone STD Number
 
 
6 Present Address
 
Flat/Floor/ Holding No/Block No./ Name of House/ Building Road Street / Lane *
Village / Area /Locality* State *
District* Post Office*
City* Pin code*
Mobile Number* E-Mail*
Landline Phone STD Number
 
 
7 Details of all immovable properties owned : (if any)
 
Sr. No Full Address where property is Situated Approximate value Extent of Share
       
       
       
 
8 Particulars of other business(s) in which the person has interest
 
Sr. No Name of Business Address Extent to share TIN
         
         
         
 

VERIFICATION

The above details are true and complete to the best of my knowledge and belief and nothing has been concealed therein.

Place____________  
Date____________ Signature of the Dealer
Note: Strike out which are not applicable

Annexure-II

(To be attached with Form JCRF)

Details of Additional places of business/units/branches

Sr. No Complete Address Owned/Leased Use of premisesfactory/ go down/ office/ sale outlet/ any other (to be specified) Whether Invoices are Issued or Not (Yes / No) Telephone Number TIN
             
             
             

VERIFICATION

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.

  Signature …………………………
Place : Full Name …………………………
Date: Status…………………………………

Note: Strike out which are not applicable.

Annexure –III

(To be attached with Form JCRF)

(Details of Security Furnished)

Surety Details:

Sr. No Name of the Surety Amount Name of the business in which surety has an interest TIN of the business in which surety has an interest
         
         
         

Security Details:

Sr. No Type of Surety Bank Name/Post

Office Name/Treasury Name

Branch Name Amount Start Date   Challan No. (In case of cash payment) Challan Date
                 
                 
                 

VERIFICATION

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.

  Signature …………………………
Place : Full Name …………………………
Date: Status…………………………………

Note: Strike out which are not applicable.

Annexure IV

FORM OF AUTHORISATION

Declaration by the Registered Dealer, declaring / appointing his Business Manager

Name ............................................................................

Address .............................................................................

 
.

.

 
TIN  
                     
 
 

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:

Date:  
Place : Signature of Authorised 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

• The Jharkhand Entertainments Tax Act, 2012

• Jharkhand Taxation on Luxuries in Hotel Act, 2011

• Jharkhand Advertisement Tax Act, 2012

• Jharkhand Electricity Duty (amendment) Act, 2011

Point 8: Basis of incurring liability to pay tax, this point is not applicable for the

• The Jharkhand Entertainments Tax Act, 2012

• Jharkhand Taxation on Luxuries in Hotel Act, 2011

• Jharkhand Advertisement Tax Act, 2012

• Jharkhand Electricity Duty (amendment) Act, 2011

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

• The Jharkhand Entertainments Tax Act, 2012

• Jharkhand Taxation on Luxuries in Hotel Act, 2011

• Jharkhand Advertisement Tax Act, 2012

• Jharkhand Electricity Duty (amendment) Act, 2011

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

• The Jharkhand Entertainments Tax Act, 2012

• Jharkhand Taxation on Luxuries in Hotel Act, 2011

• Jharkhand Electricity Duty (amendment) Act, 2011

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:

Declaration by the Registered Dealer, declaring / appointing his Business Manager

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