The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body NOTIFICATION S.O. No. 07 dated 6th March, 2023

The Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Rules, 2023

In exercise of the powers conferred by Section 9 of The Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Adhiniyam 2022, the Governor of Jharkhand hereby makes the following Rules :-

1. Short title, extent and commencement:-

(1) These Rules may be called The Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Rules, 2023 (in short, Jharkhand Kar Samadhan Yojna Rules, 2023).

(2) It shall extend to the whole of the State of Jharkhand.

(3) It shall come into force from the date of its publication in the official Gazette.

2. Definitions:- In these Rules, unless the context otherwise requires,-

(a) "The Adhiniyam" means The Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Adhiniyam, 2022 (in short, the Jharkhand Kar Samadhan Yojna, 2022);

(b) "Form" means a form appended to these Rules;

(c) "Section" means a section of the Adhiniyam;

Other words and expressions used in these Rules and not defined herein, but defined in the Adhiniyam or in the relevant Acts or in the Rules made thereunder, shall have the same meanings respectively assigned to them in the Adhiniyam or in the relevant Acts or in the Rules made thereunder, as the case may be.

3. Manner and form of application for settlement:-

(1) Any person desiring to settle a dispute, shall file a duly completed online application in Form JKSY-I using the Jharkhand Commercial Taxes portal (URL: esevactax.jharkhand.gov.in) to the jurisdictional circle incharge within 90 days from the date of notification of the Adhiniyam or by such further date as may be extended by the Commissioner. After successful online submission of Form JKSY-1, an ARN will be generated.

(2) A hardcopy of online filed Form- JKSY-I duly signed by the applicant shall be submitted to the jurisdictional circle incharge within a period of 5 working days from the date of its online filing along with following documents-

(a) Copy of relevant statutory order along with demand notice /reminder notice for payment issued to the applicant.

(b) Proof of payment in support of payment of admitted tax, tax component of assessed tax, interest and penalty or any other arrear of tax interest and penalty/ disputed amount or amount recovered by the Department through special mode of recovery or TDS certificate or any other payment,

(c) Statement along with original portion of relevant statutory certificates/declarations, available with the person which could not be submitted at the time of assessment or reassessment.

(d) Copy of PAN of the applicant and/or Firm, duly signed in by blue ball pen.

(3) An application in Form JKSY-I shall cover only one statutory order for a period under the relevant Act and shall cover the entire dispute of that statutory order and not only a part of it.

(4) The hard copy of the said application in Form JKSY-I shall be duly signed by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an Undivided Hindu Family, by the Karta of the HUF; or, in the case of a company incorporated under the Companies Act, 1956/2013 or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individual or a department of Government or a local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager in other cases or the legal heir in case of deceased person.

(5) After successful submission of the hardcopy in Form JKSY-I with all annexures, an acknowledgement shall be issued to the applicant.

4. Disposal of application :-

(1) No application shall be considered by the prescribed authority unless the application conforms to the requirements of Rule 3.

(2) A duly signed application in Form JKSY-I along with annexures as prescribed under Rule 3 and other particulars furnished by the person shall be verified by the prescribed authority within a period of 10 days from the receipt of hardcopy of such application.

(3) Where upon verification it is found by the prescribed authority that the application is complete, correct and conforms to the requirements of Rule 3, shall issue an acknowledgement in form JKSY - II

Provided if the application is incomplete / incorrect and does not conform to the requirements under Rule 3, a deficiency memo in form JKSY III shall be issued.

(4) The person to whom a Deficiency memo has been communicated shall rectify the defects of application in Form- JKSY I within 15 days from the receipt of the such deficiency memo as specified under section 5 (1) of the Adhiniyam;

(5) After issuance of acknowledgement in Form JKSY-II under sub rule 3 or after removal of defects by the person as directed under sub rule 4, the prescribed authority shall verify the computation of settlement amount and correctness of payment of tax, interest and penalty and pass the order of settelement within a period of 15 days from the date of receipt of such application under the relevant rules.

(6) Where upon verification under sub-rule 5, it is found by the prescribed authority that-

(a) the disputed amount and the settlement amount have been computed correctly and it is in accordance with the provisions of the Adhiniyam, the prescribed authority shall direct the person by an order in JKSY-IV within a period of 30 days from filing of JKSY-I to deposit the settlement amount into Government Treasury, in the manner prescribed under the Rules of the relevant Act and furnish the challan evidencing such payment within 15 days of the receipt of such order.

(b) the disputed amount and the settlement amount have not been calculated correctly and it is not in accordance with the provisions of the Adhiniyam, the prescribed authority shall determine the settlement amount in accordance with Section 3 of the Adhiniyam and issue an order in Form JKSY - IV with a period of 30 days from filing of JKSY-I and direct to deposit the settlement amount into Government Treasury, in the manner prescribed under the Rules of the relevant Act and furnish the challan evidencing such payment within 15 days of the receipt of such order.

(7) The prescribed authority shall within a period of fifteen days from the receipt of evidence of payment of entire settlement amount, as aforesaid, make an order in JKSY-V settling the dispute.

(8) If the person,-

(a) fails to rectify the defects of the application in Form JKSY-I as communicated in FORM JKSY-III, it will be deemed as application has not been filed; or

(b) does not furnish the requisite evidence of payment in respect of payments of settlement amount of tax, interest, or penalty, as specified in Form JKSY - IV within the expiry of 15 days,

the prescribed authority, after recording reasons thereof shall reject the application for settlement of dispute by an order in FORM JKSY-V within fifteen days of service of the order in Form JKSY-IV and communicate such order to the person;

Provided that the rejection as aforesaid shall not debar the person from filing a fresh application within the prescribed/extended time limit of the Adhiniyam.

(9) All communications shall be made online or on e-mail address provided in Form JKSY-I by the applicant.

5. Revocation/ Rectification :-

If the prescribed authority on his own motion or on any information or direction from the Commissioner finds that the benefit of settlement has been obtained on furnishing false or incorrect particulars/information or any apparent mistake on records, the order of settlement may be revoked or rectified, for the reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, within 90 days of passing of the order of settlement.

Provided that the period of 90 days may be extended to one year with the approval of the Commissioner.

6. Appeal:-

An appeal against the order of settlement may be filed before the proper Appellate Authority within 30 days from the date of service of such order in the manner prescribed in relevant Acts/Rules.

7. Automation:-

(1) The Government shall endeavour to introduce and establish an automated data processing system for implementing the purpose of the Act, and for incidental and allied matters.

(2) In order to achieve the objects of electronic methods and automation, the Commissioner may evolve a criteria and issue suitable direction for the purpose of e-governance from time to time.

By the order of the Governor of Jharkhand,

(Aradhana Patnaik)

Principal Secretary,

Commercial taxes Department

Form JKSY- I

(Application for settlement of dispute under the Jharkhand Kar Samadhan Yojna 2022)

[See Rule 3(1), Rule 4(4)]

Before the

I, ................................... (full name in block letters), son/daughter/wife of.................... .................................. residing at.................., being...................... proprietor/partner/karta/ managing director/ principal executive officer/officer incharge / declared manager/legal heir hereby apply for settlement of arrear tax, interest, or penalty in dispute and the relevant particulars are furnished below:-

Trade name of the business

TIN/Registration Certificate Number under the Relevant Act, if any

Address of the principal place of business

Postal address at which communication may be made

PAN of the applicant

E-mail address on which notices / communications to be sent

Mobile number on which communications to be sent

Relevant Act under which the case is pending

Period of the case in respect of which the application is made

10.

Admitted tax payable as per return

11.

Admitted tax paid

12.

Date of statutory order in respect of which the application is made

13.

Amount of assessed tax, interest and penalty

14.

Amount paid against assessment order

15.

Demand/Reminder notice number and date

16.

Dispute, if any, pending before which authority (Appellate Authority/ Commissioner/Tribunal/ High Court/Supreme Court)...................bearing case no. ..........

of year...........

17.

Date on which Appeal/ Revision/ Reference/ WP/ SLP

18.

Brief details of dispute arising out due to (put V )

Enhancement of GTO

Claims not allowed due to non submission of declaration forms

Claims, other than non submission of declaration forms, not accepted by AA

Interest and penalty due to non/wrong filling or late filling of returns /report

Reason (200 words)

Any other

19. The details of amount already deposited against disputed amount - Challan no. & Date in account of Tax/Interest/Penalty (statement along with proof of payment to be enclosed)

20.

Value of statutory Certificates/ Declarations received after issuance of demand notice which are being attached with this application -

Rs.

21.

Computation sheet of settlement amount (as per the applicant's calculation)

Enclosed as annexure

22.

*I/We want to get the case settled upon further payment of Rs................... on account of assessed tax, Rs...............or ................. on account of interest, Rs............. on account penalty

23.

*I/We undertake to pay the additional determined amount as per settlement order in the Government Treasury within such time as may be directed.

(Note: Any other documents which is necessary in support of settlement may be submitted along with hard-copy)

Declaration

1, I, .................... (full name in block letters) declare that the information and particulars furnished in this application are correct and complete.

Date :

(Signature of the applicant)

Undertaking

2. I,......................(full name in block letters), son/daughter/wife of............................ residing at ......................., being *proprietor/ partner/ karta/ managing director/ principal executive officer/officer in-charge / declared manager/legal heir do hereby undertake to withdraw the case no..........., pending before the ................................................ (name of forum) on settlement of the dispute and after receiving the order in FORM JKSY-V passed by the prescribed authority under the Kar Samadhan Yojna 2022.

Date :	(Signature of the applicant)
	Designation & seal

*Strike out whichever is not applicable.

ANNEXURE

CALCULATION SHEET

Name of the dealer
TIN/Registration Nos.
Act
Period
Date of statutory order
Part 1 (Sl. No.1 of Table in Sec. 3 of the Jharkhand Kar Samadhan Yojna, 2022)		Amount (in Rs.)	Settlement amount (in Rs.)	Remarks
(A)	Amount of Admitted tax as per returns
(B)	Amount paid as Admitted tax
(C)	Balance to be paid as admitted tax (A-B) (100% payable)
(D)	Interest and Penalty on admitted tax
(E)	Amount of Interest and Penalty paid
(F)	Balance Unpaid Interest and Penalty [D - E]
(G)	Settlement amount to be paid {10% OF 'F'}
(H)	Total Settlement amount ['C'+'G']
	Part 2 (Sl. No.2 of Table in Sec. 3 of the Jharkhand Kar Samadhan Yojna, 2022)
(I)	Amount of assessed tax arising out of best judgment order, rejection of the claims other then arising out of non submission of the declarations Forms under relevant Acts
(J)	Amount paid in respect of assessed tax
(K)	Remaining balance to be paid [I-J]
(L)	Settlement amount to be paid {40% OF 'K'}
(M)	Interest and Penalty in the Statutory Order
(N)	Payment in respect of 'M'
(O)	Balance unpaid Interest and Penalty [M - N]
(P)	Settlement amount to be paid {10% OF 'O'}
(Q)	Total Settlement amount ['L'+'Q']
	Part 3 (Sl. No.3 of Table in Sec. 3 of the Jharkhand Kar Samadhan Yojna, 2022)
(R)	Arrear amount arising out of the non submission of the declaration Forms
(S)	Tax amount arising out of Value of declaration Forms which are now available but not considered
(T)	Balance of tax amount arising out of value of forms which are not supported with declaration Forms {R-S}
(U)	Settlement amount to be paid {50% OF 'T'}
(V)	Amount of interest and penalty on tax levied due to nonsubmission of declaration forms/certificate.
(W)	Payment in respect of 'V'
(X)	Balance Unpaid Interest and Penalty [V - W]
(Y)	Settlement amount to be paid {10% OF 'X'}
(Z)	Total Settlement amount ['U'+'Y']
	Part 4 (Sl. No.4 of Table in Sec. 3 of the Jharkhand Kar Samadhan Yojna, 2022)
(AA)	Any arrear in dispute other than mentioned in Part 1, Part 2 & Part 3
(AB)	Settlement amount to be paid {40% OF 'AA'}
(AC)	Amount of interest and penalty in respect of "AA"
(AD)	Payment in respect of 'AC'
(AE)	Balance Unpaid Interest and Penalty (AC-AD)
(AF)	Settlement amount to be paid {10% OF 'AE'}
(AG)	Total Settlement Amount ['AB'+'AF']
(AH)	Final Settlement Amount['H'+'Q'+'Z'+'AG']

FORM JKSY-II

(Form of Acknowledgement under the Jharkhand Kar Samadhan Yojna 2022)

[See Rule 4(3)]

Office of the.....................

Receipt No.

Date -

Application in FORM JKSY-I.................. Received from

(A) Trade name of the business

(B) Registration Certificate Number under the law, if any..........

(D) Mobile No.

Check slip [(Tick (V) if enclosed / Tick (x) if not enclosed)]

(1) Copy of annual return or all applicable quarterly returns for the period in dispute, if filed manually ?

(2) Statement along with copies of challan in support of payment of admitted tax and payment made earlier against disputed amount

(3) TDS Certificate (as prescribed in relevant act) ?

(4) Copy of the order levying any tax, interest or penalty ?

(5) Copy of demand notice/ last reminder notice regarding payment of tax interest & penalty ?

(6) Statement along with statutory certificates/declarations received in original ?

(7) E-mail address & mobile no. must be mentioned in prescribed column in Form JKSY-I

(8) Copy of PAN of the applicant, duly signed in blue ballpoint pen ?

(9) Undertaking for withdrawal of disputed case

(10) Any other documents-

Date :	(Signature of the Authority)
	Designation & seal

FORM JKSY-III

(Form of Deficiency memo for rectification of defects of application in Form JKSY-I under the Jharkhand Kar Samadhan Yojna 2022)

[See Rule 4(3)]

Memo No.

Date -

Office of the

(1) Name and style of business:

(2) Postal address:

(3) Registration Certificate Number under the relevant Act, if any:

(4) E-mail address as mentioned in FORM JKSY-I:

(5) Mobile number as mentioned in FORM JKSY -I:

(6) Nature of demand involved in dispute:

(7) Period to which dispute relates:

ORDER

The aforesaid application in FORM JKSY-I filed by you and acknowledged vide receipt No................. ..............office is *incomplete/*incorrect/*does not conform to the requirements of Rule 3 due to following reasons- (specify the reason)

You are, therefore, directed to rectify the above mentioned defects in the application FORM JKSY -I by .................

In the event of your failure to rectify the above mentioned defects, shall lead to rejection of application for settlement of dispute.

Date :	(Signature of the Authority)
	Designation & seal

*Strike out whichever is not applicable.

FORM JKSY-IV

(Order to deposit settlement amount under the Jharkhand Kar Samadhan Yojna 2022) [See Rule 4(6)(a), 4(6)(b), Rule 5]

Memo No.

Date -

Office of the

1. Name and style of business :

2. Acknowledgment no. and date (FORM JKSY-II) :

3. Postal address:

4. Registration Certificate Number under the relevant Act, if any :

5. E-mail address:

6. Mobile number:

7. Nature of demand involved in dispute:

8. Period to which dispute relates :

ORDER

The settlement amount in relation to application filed in FORM JSKY-1 is scrutinized and calculated.

You are hereby directed to produce evidences of settlement amount of Rs. ............... on account of admitted tax, Rs. .............. On account of assessed tax, Rs. ...................... On account of interest, and Rs............. On account of penalty........ ............ of challan by.........(date).

Date :	(Signature of the Authority)
	Designation & seal

Note:- Failure on the part of the applicant to comply the above entails rejection of application for settlement of dispute without any further hearing to the person.

Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023

FORM JKSY-V

(Order of Settlement/Rejection under the Jharkhand Kar Samadhan Yojna 2022) [See Rule 4(7), Rule 4(8)(a), Rule 4(8)(b), Rule 5]

Memo No.

Date -

Office of the

(1) Name and style of business:

(2) Acknowledgment no. and date (FORM JKSY-II) :

(3) Postal address:

(4) Registration Certificate Number under the relevant Act, if any:

(5) E-mail address:

(6) Mobile number:

(7) Nature of demand involved in dispute: Tax.....interest.......penalty..........

(8) Period to which dispute relates:

(9) Settlement amount as per Form JKSY-IV issued under memo no........dated.......

has been deposited by you vide Challan No...........dated...........which includes

(i) Arrear of tax on account of failure to furnish or produce any statutory Certificate or Declaration:

(ii) on account of other

(iii) on account of dispute arising out of an order levying penalty, or interest under the relevant Act :

(iv) on account of any other dispute :

ORDER

The dispute is hereby settled in accordance with the provisions of Section 5 of the Jharkhand Kar Samadhan Yojna 2022 read with Rule 4 of Jharkhand Kar Samadhan Rule 2023.

Order of Settlement - Upload Order.

You have failed to rectify the defects of the application in Form JKSY-I, as communicated in Form JKSY-III, or you have not produced the evidences of the deposit of admitted tax, assessed tax, interest, penalty before the expiry of the period as specified therein.

Order of Rejection - Upload Order.

Date :	(Signature of the Authority)
	Designation & seal

Place :
Date :	(Signature of the Authority)
	Designation