1. Amendment in sub-clause (xvi) of Rule 2 -
After the word "Section 29, 30, 31, 32, 33", the words "and 58 " shall be inserted.
After the word "shall be a" and before the word "and part thereof," the word "calendar month" shall be substituted with the word "quarter".
2 Amendment in Rule 3 -
After the clause (i) of Rule 3, the following shall be added: -
"Provided the Joint Commissioner of Commercial Taxes (administration), on application may condone the delay by a further period of one hundred eighty days with a late fee of Rs. 200/-."
In clause (a) of sub-rule (x) of Rule 3, after the words and punctuation "in this behalf" and before the words and punctuation 'shall dispose', the following words and punctuation shall be inserted:-
"On being satisfied that it is necessary to do so in the interest of revenue"
3. Amendment in Rule 4 -
In clause (iii) after the words "in respect of which the option is exercised" and before the punctuation "." the words "or within thirty days from the date of becoming liable for payment of tax under the Act" shall be added.
4.Amendment in Rule 11 -
An explanation in sub-rule (2) shall be added in the following manner: -
"Explanation: 'Intention' to set up a factory to manufacture taxable goods shall commence from the date, the application in Form JVAT 102 is filed."
The sub-rule (6) of this Rule shall be substituted in the following manner: -
(6) The Joint Commissioner of Commercial Taxes (Administration) shall, after such enquiry or verification to his satisfaction; shall issue a registration certificate to this effect and allot a Taxpayers Identification Number; generated manually and issue Certificate in Form JVAT 107 within thirty days from the date of such application.
Provided such dealer shall not be entitled to issue Declaration Forms; as prescribed in sub-rule (2) of Rule 42.
5. Amendment in Rule 12 -
In place of the words "sub-rule (1) of rule 26" after the words "as prescribed under", the following shall be substituted in sub-rule (1) of Rule 12: -
"Sub-rule (1) of Rule 3"
6. Amendment in Rule 14 -
Insertion of new sub-rule (3) and (4): -
(3) Notwithstanding any thing contained in sub-rule (1) and (2); all the registered dealers: other than those, who have been granted Registration Certificate in Form JVAT 108; shall also file a Monthly Abstract in Form JVAT 213, within twenty-five days after the end of the month.
(4) Notwithstanding any thing contained in sub-rule (1) of this Rule, the registered dealers opting to pay tax for the goods specified under sub-section (2) of Section 9 and notification issued thereunder, shall file their Return for the tax-period in Form JVAT 214, within twenty five days after the end of the tax period.
Provided, such dealers who are also selling other goods, shall file their Return in Form JVAT 214.
sub-rule (5) shall be substituted as under-
"If any VAT dealer having furnished a return in Form JVAT 200 or JVAT 214 or JVAT 211, finds any omission or incorrect information therein, other than as a result of an inspection or receipt of any other information or evidence by the authority prescribed, he shall furnish a revised return in Form JVAT 200 or JVAT 214 or JVAT 211 within a period of three months from the end of the respective tax period stating therein the reasons thereof indicating in such Form JVAT 200, JVAT 214, JVAT 211 as "Revised" in red colour and also indicating the Period of such revised returns in red colour."
The "explanation" as provided in the sub-rules (7) and (8) shall be deleted.
"The existing sub-rules (3), (4), (5), (6), (7), (8) and (9) shall be renumbered as (5), (6), (7), (8), (9), (10) and (11)."
7. Amendment in Rule 15 -
The sub-rule (1) shall be substituted by the following: -
"(1) (a) In the case of a registered VAT dealer, the tax declared to be as due in Monthly Abstracts in Form JVAT 213, shall be paid not later than 21st day after the end of the that month in Form JVAT 205.
(b) In the case of a registered VAT dealers, who have been granted Registration Certificate in Form JVAT 108, the tax declared to be as due in Form JVAT 211, shall be paid not later than 21st day after the end of the respective tax period in Form JVAT 205."
In sub-rule (2) the words "The Form JVAT 200 " shall be substituted with the words "The Form JVAT 213."
8. Amendment in the title of the Rule 22 -
The words "sub-section (3)(c)" shall be substituted by the words "sub-section (4)(c)".
9. Amendment in Rule 25 -
Insertion of new sub-rule; as sub-rule (4) -
Notwithstanding any thing contained in the Rules, the rate of tax payable for the transactions falling under sub-clause (d) of Clause (xlvii) of Section 2 of the Act; shall be at the same rate, for which the respective goods are specified in schedule II .
10. Amendment in Rule 26 -
In clause (b) of sub-rule (1), after the words "including the" and before the words "purchase or sale" the words "statement of" shall be inserted and after the words "invoice(s) and" the existing words and punctuation "the evidences/" shall be deleted.
Addition of new "clause (i)" after the clause (h) in "sub-rule (1)": -
" (i) Notwithstanding any thing contained in the Rules, Input Tax Credit shall also be admissible on such goods, which have also borne the incidence of Entry Tax, between the period 01.04.2005 and 31.03.2006 and held as Opening Stock as on Appointed Day, in the manner as provided in this Rule."
11.Amendment in Rule 28 -
Sub-rule (7) shall be substituted by the following -
" In case of loss of the original Tax Invoice, on demand, copy of the Tax Invoice marked as 'Duplicate copy in lieu of original Tax Invoice' shall be issued to the buyer."
The clause (h) of sub-rule (8) of Rule 28 shall be substituted in the following manner:-
"(h) In the circumstances, goods being sold under the notification issued under sub-section (2) of Section 9; the tax invoice shall contain, the total value of the goods sold, including the value of goods supplied free under any marketing scheme, and tax calculated and payable on MRP of such goods."
Insertion of new sub-rule (16), after sub-rule (15), as under: -
"(16) The registered dealer being Manufacturers or the Importers of such goods, being sold as specified in sub-section (2) of Section 9 and Notification issued thereunder, and who recovers tax at the full rate on the Maximum Retail Price; shall separately indicate the Maximum Retail Price of the goods on the body of the tax invoice, and also scribe on it the words: "INVOICE FOR TAX ON MRP".
The existing sub-rule (16) shall be renumbered as sub-rule (17).
12. Amendment in Rule 29 -
Sub rule (8) of rule 29 shall be deleted.
The clause (h) of sub-rule (9) of Rule 29 shall be substituted in the following manner:-
"(h) In the circumstances, goods being sold in accordance with the notification issued under sub-section (2) of Section 9; the retail invoice shall contain, the total value of the goods sold including the M.R.P, value of goods sold and supplied free under any marketing scheme".
After existing sub-rule 12, a new sub-rule (13) shall be added as under:-
" If a registered dealer, being re-seller of such goods, as specified in sub-section (2) of Section 9 and Notification issued thereunder, and who recovers tax at the full rate on the Maximum Retail Price of such goods; shall separately indicate the Maximum Retail Price of the goods, on the body of the retail invoice and also scribe on it the words: "RETAIL INVOICE FOR TAX ON MRP".
This new sub-rule shall be numbered as sub-rule (12) and the existing sub-rule (9) (10) (11) and (12) shall be renumbered as sub-rule (8) (9) (10) and (11).
13. Amendment in Rule 30 -
Insertion of new sub-clause (c) in the sub-rule 3
"(c) Notwithstanding any thing contained in this rule, any credit note issued to a purchasing dealer against any sales, for any tax period(s) or month(s); on account of any incentive or any price adjustment annually or by way of free supply of goods or by any other means: except for any sales return; the same shall be treated to have been included in the sale price of such purchasing dealer, for the respective tax period(s) or month(s); and the tax shall be payable on such sale price, including the interest payable on the same."
14. Amendment in Rule 35 -
After the sub-rule (8), a new sub-rule (9) shall be inserted as under: -
"(9)(a) If a registered dealer being Manufacturer or the Importer of such goods sells such goods as specified in sub-section (2) of Section 9 and Notification issued thereunder, and recovers tax from its purchasing registered dealer at the full rate, on the Maximum Retail Price of such goods; he shall issue Form JVAT 410 to its purchasing registered dealer."
Provided, registered dealer shall get such Declaration in Form JVAT 410 printed himself and shall issue such Forms from a bound book containing twenty five leaves in triplicate, duly perforated and such Forms shall bear printed serial number along with the name and registration number of the Printer in bold letters, or in the circumstances self-generated by own computer or self printed in captive printing press, it shall be printed in bold letters as "Computer Generated" or "self printed". In the case of "Self Printed" or "Computer Generated" the provisions of sub-section (9) of Section 60 shall apply. Before issue of the volume, the dealer shall get it authenticated by the In-charge of the Circle or any other officer of the Circle authorised in this behalf, where such dealer is registered.
Provided further, the selling dealer shall issue one Declaration Form in respect of one purchasing dealer for the sales made during a year.
Explanation:- For the purpose of printing of declarations, the provisions of sub-rule (3) of rule 42 shall be followed.
(b) The registered dealer being reseller of such goods sold, as specified in sub-section (2) of Section 9 and Notification issued thereunder, and who recovers tax from its purchasing dealer at full rate, on the Maximum Retail Price, paid by him at immediately preceding stage, shall issue Form JVAT 411 to the purchasing dealer.
Provided, the selling dealer shall issue one Declaration in respect to one purchasing dealer for the sales made during a year.
Explanation:- For the purpose of printing of declarations, the provisions of sub-rule ( 3) of Rule 42 shall be followed."
The existing sub-rule (9); shall be renumbered as sub-rule (10).
15. Amendment in Rule 38 -
In clause (a) of sub-rule (2), after the words and punctuation "Form JVAT 500.", the punctuation and the word "; and" shall be added.
In clause (b) of sub-rule (2), after the words and punctuation "Form JVAT 501.", the punctuation and the word "; or" shall be added.
In clause (c) of sub-rule (2), after the words and punctuation "in date order.", the punctuation and the word "; and" shall be added.
16. Amendment in Rule 39 -
In the sub-rule (4), the following shall be inserted before the words " The Commissioner":-
"Notwithstanding anything contained in this Rule".
17. Amendment in Rule 42 -
The sub-rule (3) of Rule 42 shall be substituted by the following: -
"Registered VAT dealers shall get the declaration(s) in Form JVAT 504P or 504G or 504B as the case may be; printed in a "Registered Printing Press" or "Self Printed through own Computer System" and such Forms shall bear printed serial number and name of the Printing Press along with their registration certificate number or shall bear as "Self Printed" or "Computer Generated" in bold letters, and shall issue such Forms in a bound book containing 25 leaves in triplicate. The Printing Press, providing the aforesaid printed forms to the registered dealer(s); shall issue an invoice / certificate, indicating therein the total numbers of such forms printed and issued to such registered dealer(s), and shall also maintain a register to this effect; which shall be presented for verification, as and when required by the prescribed authorities."
The existing Explanation-III of sub-rule (3) of Rule 42 shall be substituted by the following: -
"(III) Registered Printing Press means a 'Press' registered permanently with the Industry Department or Commercial Taxes Department and includes 'captive printing press', also."
Amendment in sub-rule (4):
After the words and punctuation "Form JVAT 504G," the words and punctuation "Form JVAT 504B and Form JVAT 504P", shall be inserted.
Amendment in sub-rule (6):
After the words "file a statement of" the existing words "Forms along with the Annual Return" shall be substituted with the words "such Forms stating therein the transactions made thereunder, along with the Return as well as with the Annual Return." shall be substituted.
18. Amendment in Rule 46 -
In sub-rule (1) - after the words "sub-section (5) of Section 70" and before the words "of the Act and which", the words "or under section 72" shall be inserted.
Further in this sub-rule (1) - after the words "sub-section(5) of Section 70" and before the words "within the time allowed", the words "or under section 72" shall be inserted.
19. Amendment in Rule 60 -
In sub-rule (2), after the words "declared tax-free under", the words "sub-section (2)(a)" shall be substituted by "sub-section (4)(a)".
In the sub-rule (3) after the word "so exceeded", the following shall be added: -
"and such dealer opting for composition of tax under Section 58 of the Act, shall automatically become a VAT dealer for the remaining period of the year."
20. Amendment in Rule 61 -
In sub-rule (4), after the words "permission under", the words "Rule 3" shall be substituted by the words "Rule 4".
21. Amendment in Form JVAT 101, 106, 110, 118, 120, 124, 205, 402 and 406.
In the Form JVAT 101, prescribed under Rule 3(v) and 3(x)(a), the words "The Assessing Authority " shall be substituted by the words, " The Registering Authority".
In the Form JVAT 106, prescribed under Rule 3(iv), (vi)(c)& (x)(b), a column " Name and address of the dealer " shall be added after the second row.
In the Form JVAT 110, prescribed under Rule 7(2)(a), in the columns 13 and 14 the words "JVAT 104" shall be substituted by the words "JVAT 106".
In the Form JVAT 118, prescribed under Rule 27(1) and 27(4)(b), the words " JVAT 108 " shall be substituted by the words, " JVAT 107".
In the Form JVAT 120, prescribed under Rule 24, the column 5 shall be substituted as follows:-
"5. I am holder of the Registration Certificate in Form JVAT 106/JVAT 108".
In the Form JVAT 124, prescribed under Rule 31(1), two new entries, after the existing entries shall be added as follows -
I hereby enclose the copy of the Credit/Debit Notes (see Rule 30)
I hereby enclose the copy of the Credit Notes (see Rule 30(3)(c))
In the Form JVAT 205, prescribed under Rule 15, the words "see Rule 15(5)" shall be substituted by the words "see Rule 15(4)"
In column (2) of table (2) the following sub-column shall be added after the sub-column "Entry Tax Amount" -
"Appeal fee/Revision fee/Miscellaneous".
In the Form JVAT 402, prescribed under Rule 26(1), after the " Printed Table" the existing conditions shall be substituted as under-
"This credit should be claimed with monthly abstract/ VAT Returns in Form JVAT 213 and JVAT 200. Enter the "Eligible Input Tax Credit" Amount, in Box 11(a) of JVAT 213 and in Box-05 in JVAT 200 and attach this Form with monthly abstract/ Return, as the case may be."
In the Form JVAT 406, prescribed under Rule 27(3), in the second paragraph after the words "JVAT 200", the words "and JVAT 213" shall be added and after the words "into the box", the words "12(B)" shall be substituted by the words "13(B)".
22.Substitution of Form JVAT 107, prescribed under Rule 11(6), and Form JVAT 200, prescribed under Rule 14(1) and (7), as annexed.
23. Addition of new forms prescribed under following rules as annexed:-
1. rule 14(3) and (6) - Form JVAT 213
2. rule 14(4) - Form JVAT 214
3. rule 35(9)(a) - Form JVAT 410
4. rule 35(9)(b) - Form JVAT 411
Annexure
COMMERCIAL TAXES DEPARTMENT
[See Rule 11(6)]
Receipt of your application for registration-dated ___________ is acknowledged
You have been registered as a Start Up Business and you must abide by the following conditions:
Joint Commissioner of Commercial Taxes (Admn)
______________ Division
*Please tick the appropriate.
**Please attach separate sheet, if required.
GOVERNMENT OF JHARKHAND
QUARTERLY RETURN FOR VALUE ADDED TAX
[See Rule 14(1) & (7)]
IF YOU HAVE NO ENTRY FOR ANY BOX, INSERT "NIL".
1. Name & Address of the Dealer : ..................................................................................................................
13.
14.
Add: the Amount of Tax : Payable on Sales of Goods specified in Part-E of Schedule II : Refer Section 9(3) & 11(1)
(A)
(B)
Entry Tax Paid for the goods in Part E of Schedule-II, are liable to be adjusted against the Output Tax payable. [Box 34(i)(d) & (e) - Box 16(B)]
36. Payment / Adjustment Details:
In the circumstances, if total of Box 21(B) i.e. "Input Tax paid", exceeds the total of Box 31(B) i.e. the "Output Tax payable", and you have also declared Exports in Box 22(A) and not able to adjust this excess "Input Tax paid", against any other tax liability, payable under the Act or CST Act, you can claim this "Excess Input Tax Amount" as "Refund" and fill this amount in Box 38, OR carry forward this "Excess Input Tax Credit " in Box 39.
If you have declared, NO "Exports" in Box 22(A), carry forward this "Excess Credit Amount" in Box 39, for adjustment thereof of this excess amount, against the Tax liability if any, under the "Act" or "CST Act", as shown in Box 24(A) or against future Tax liability under the Act.
OR
Adjust the CST payable; against excess "Input Tax Credit" amount, shown in Box 39.
If the balance remains; even excess; the same can be carried orver Box 41.
42.
43. I hereby annex the details of the Input Tax paid, during this tax period whicha re reflected in the boxes 16A - 16B, 17A - 17B, 18A - 18B & 19A - 19B in the following Table -
DECLARATION:
Name......................................being ................................................ of the above dealer do hereby declare that the information given in this Return is true and correct.
NOTES:
* For availing "Input Tax Credit" with your VAT RETURN(S), on "Opening Stock" vide sub-Rule (1) of Rule 26: Attach JVAT 402 with the Return(s). Enter your "Eligible Input Tax Credit" on "Opening Stock" in Box-5. "Output Tax Payable" as shown in Box-31(B) shall stand adjusted, against the Eligible Input Tax Credit in Box - 21(B).
** Please see sub-rule (3) of Rule 30.
*** Enter your Eligible Input Tax Credit: i.e. 36th Part of the Admissible "Input Tax Credit" on Purchase of "Capital Goods", as communicated to you in Form JVAT 406.
**** In the circumstances, if there are "Exempt Transactions", or "Zero Rated Sales", or "Sale of Exempted Goods" and "Specific Input Tax" or "Common Inputs": "Eligible Input Tax Credit", should be computed as per sub-rule from (5) to (14) of Rule 26 of the Rules. Annex Annexure-'A' with this Return. In such circumstances, the Input Tax paid and as shown in Box 16B, 17B, 18B and 19B shall not be taken into consideration for "eligible Input Tax Credit". The amount appearing in Box 20 B, and as "computed" in Annexure-A, shall be taken into consideration for "eligible Input Tax Credit".
***** Please See Rule 44.
******In the circumstances, Tax deducted at source u/s 44 and 45 of the Act: "Output Tax Payable"; stand adjusted against the Amount shown in JVAT 400: Refer sub-rule (2) of Rule 23 and sub-rule (4) of Rule 24. Attach the photocopy of Form JVAT 400.
COMPUTATION OF INPUT TAX PAID AND CLAIMED IN THE TAX PERIOD IN JVAT 200
(See from sub-rule 5 to 14 of Rule 26)
(1) Computation of Input Tax Credit of VAT dealers: having any of the following Transactions, -
(2) Tax Period
(I) Details of Turnovers for the Tax Period
(II) Details of Input Tax Paid and claimed in the Tax Period
(x)
(y)
@ Specific Input Tax means: the Input Tax Paid on Specific Taxable Purchases and sold specifically in the same Rate, i.e. if Purchases are for @4%, the Goods in question are also sold against 4% Taxable Sales. [See Rule 26(7)]
# Common Inputs means: Inputs Tax Paid and consumed commonly for "Taxable Sales" as well as for "Exempt Transactions". [See Rule 26(8), (9), (10) & (11)]
$ Apportion of 12.5% Tax into 4% and (+) 8.5% "Portions" as well as of 4% only, if you have any "Exempt Transactions".
$$ The total eligible Input Tax Credit as computed shall be entered in Box 29(B). Eligible Input Tax Credit; as computed should only be adjusted against the Input Tax paid as shown in Box 16(B), 17(B), 18(B) and 19(B).
Note:
1. To claim eligible Input Tax Credit for Tax Rates of 1%, 4% and 4% portion of 12.5%, the following calculation is to be made:
2. Where there are no "Exempt Transactions" in the Tax Period, apply the above Formula for entire 12.5% for arriving at ITC eligible.
3. Where "Exempt Transactions" are made in the Tax Period, Total 8.5% Portion of 12.5% amount can be taken as ITC.
MONTHLY ABSTRACT
[See Rule 14(3) & (6)]
1. Name & Address of the Dealer : ................................................................................................................................
Name................................................. being........................................................................... of the above dealer do hereby declare that the information given in this Return is true and correct.
*Entry Tax paid for the goods in Part-E of Schedule-II : adjust this amount against the Output Tax Payable
**In the circumstances; if there is any "apportion": Input Tax as shown in box 11(e) shall not be added. Please attach Annexure - 'A'.
*** Applicable to only such dealers: who are liable to pay tax on MRP u/s 9(2) of the Act: read with the notification issued thereunder.
COMPUTATION OF ELIGIBLE INPUT TAX CREDIT
(1) Computation of Input Tax Credit of VAT dealers: having any of the following Transactions during the month, -
(I) Details of Input Tax Paid and claimed during the month
@ Specific Input Tax means: the Input Tax Paid on "Specific" Taxable Purchases and sold/consumed specifically for the same rate, i.e. if Purchases are for @4%, the Goods in question are also sold against 4% Taxable Sales. [See Rule 26(7)]
$ Apportion of 12.5% Tax into 4% and (+) 8.5% "Portions" only, if you have any "Exempt Transactions".
$$ The total eligible Input Tax Credit as computed shall be entered in Box 11(e). Eligible Input Tax Credit; as computed should be taken into consideration for eligible adjusted Input Credit only against the Input Tax paid; as shown in Box 11(b), and 11(d).
2. Where "Exempt Transactions" are made in the month, Total 8.5% Portion amount of 12.5% Input Tax Amount, can be computed as eligible ITC.
Name………………………………..being (title)………………………………………… of the above enterprise do hereby declare that the information given in this Return is true and correct.
[See Rule 14(4)]
Quarterly Return to be filed by the Dealers: Manufacturers* / Importers* / Resellers* Selling/ reselling of the goods, specified under sub-section (2) of Section 9 and Notification issued thereunder, along with other Vatable goods
excluding tax (A)
15. Turnover for the Manufacturing* / Importing* dealers
No.
Retail Prices
Payable
16. Turnover for the Reselling* dealers
* Please tick the appropriate.
** See Rule 44.
*** Full tax is liable to be paid. No brought forward credit of Input Tax or Box 5(B); is admissible for the sales covered in Box 15(a)
**** Input Tax Paid and claimed for Input Tax Credit; as shown in Box 11(B) and 12 (B); shall be admissible only once, either for Box 15(b), (c) or Box 16(b),(c).
Input Tax Credit shall be admissible to the manufacturing dealers: manufacturing goods specified u/s 9(2) of the Act.
In the circumstance of exempt transaction for such dealers: please follow the Rule 26(7) or 26(8) or 26(9) or 26(10) as the case may be, for apportion of 12.5% inputs and attach separate computed sheet, at par with the annexure 'A' to JVAT200.
In the circumstances input tax paid exceeding output tax payable: the same shall be adjusted against CST payable or if not; the same shall be carried forward to Box 5(B) of the next return.
DECLARATION
I …………………………………………………. Status ………………………………………. of the above business do hereby declare that the amount of tax recovered from the first purchasing registered dealer in respect of sales notified u/s 9(2) of the Act, as well for others VAT Payable (if any), has been deposited into the Government Treasury.
[See Rule 35(9)(a)]
Form of Declaration under the Jharkhand Value Added Tax Rules 2006 (For Goods specified in under sub-section (2) of Section 9
The Selling registered dealer shall issue to its purchasing registered dealer
I ………………………………………… Status ………………………. of the above business hereby declare that the amount of tax recovered from the purchasing registered dealer has been deposited into the Government Treasury.
[See Rule 35(9)(b)]
The registered dealers engaged in reselling of such specified goods, shall issue to their purchasing dealers
I …………………………………………………. Status ………………………………………. of the above business hereby declare that the amount of tax is being recovered, in lieu of the tax already paid on the Maximum Retail Price paid at immediately preceding stage of sale.
This notification shall be deemed to have come into force with effect from 1st April 2006.