The provisions of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and the Rules framed thereunder and the Adopted CST (Bihar) Rules 1957 shall except in so far as they relate to publication of lists of registered dealers and publication of amendments of certificate of registration, mutates mutandis apply in respect of all procedural and other matters incidental to the carrying out of the purposes of the Act for which no provision is made in these rules or in the Central Sales Tax (Registration and Turnover) Rules, 1957.

Provided the tax payable under the Act, shall be through electronic funds transfer mechanism as prescribed in clause (iA) of Rule 2 and for this purpose the respective provisions including the respective criteria(s) issued from time to time, under the Jharkhand Value Added Tax Act, 05 and the Rules made thereunder; shall apply mutatis-mutandis.