The Jharkhand Value Added Tax Rules, 2006
CHAPTER VIII : ASSESSMENT AND MAINTAINCE OF BOOKS OF ACCOUNT

Body 36. Evidence in support of claims in respect of goods leviable to Tax on Entry of Goods into a Local Area as specified in Section 11 of the Act.

(1) A dealer, who claims that any part of his turnover relating to import of goods mentioned in Schedule III of the Act, is not liable to tax on the ground that tax was paid at the first point of entry into the State or into a local area under sub-section (1) of Section 11, he shall substantiate such claim before the assessing officer by producing purchase bill, invoices or cash memos and other documentary evidence to the satisfaction of the said authority and a true and complete Declaration in Form JVAT 405 received from the selling dealer.

(2)(a) Every registered dealer who makes first sale of the goods mentioned in Schedule III of the Act, imported from the outside the State and by virtue of being the first importing dealer has paid tax thereon, shall issue to the purchasing dealer in the State, in addition to a cash memo or bill or invoice, a true and complete Declaration in Form JVAT 405. The Declaration shall be signed by the dealer or his declared manager.

(b) Any other dealer making second or subsequent sale of such goods mentioned in Schedule III of the Act, which has suffered the levy of tax and on which entry tax has been paid at the stage of first entry into a local area, shall issue to the purchasing Dealer a Declaration in Form JVAT 405 as prescribed in clause (a).

(3) The dealer shall maintain serially and chronologically a complete account in a Register containing all particulars required to be mentioned in the Form and of all the Forms issued.

(4) Every Declaration shall be kept by him in safe custody and he shall be responsible for the loss, destruction, or theft of any such form and loss of Government revenue, if any, caused thereby.

(5) If any such authenticated Declaration, before it is issued, is signed and dispatched by the consignor, is lost, destroyed or stolen from his custody, the dealer shall report the fact to the Prescribed Authority within seven days from the date of such loss, destruction or theft, make appropriate entry in the "Remarks" column of the register and take such other steps to issue public notice of loss, destruction, theft 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 Government.