The Jharkhand Value Added Tax Rules, 2006
CHAPTER IX : SURVEY, INSPECTION, ESTABLISHMENT OF CHECK POSTS AND TRANSPORTATION OF GOODS

Body 44. Intra-state Stock Transfer or Movement of Goods otherwise than by way of Sale

(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.