JHARKHAND VALUE ADDED TAX RULES’06

rules · 2005 · Jharkhand

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Parent: The Jharkhand Value Added Tax Act, 2005 (cce00456bfb13a66be820f55e2a314e3c1708d6b)

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JHARKHAND VALUE ADDED TAX RULES’06 As notified u/s 94 of the Jharkhand VAT Act 2005 vide Notification No. S.O. No 219 Date 31.03.2006: [And as amended by Notification Nos. S.O. 62 dated. 9-3-2007, S.O 27 dated 26-8-2009, S.O. 142 dated 23/07/2011, S.O. 37 dated 22.12.2012, S.O. 43 dated 07.03.2014, S.O. 10 dated 01.07.2014, S.O. 49 dated 10 -10 -2014, S.O. 57 dated 22.10.2014, S.O. 76 dated 25.03.2015, S.O. 56 dated 24.07.2015; S.O. 27 dated 08 -06 -2016 and SO 4 dt. 14 -02 -2017] In exercise of the powers conferred by Section 94 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand hereby makes the following Rules: - 1. Short Title and Commencement: - (i) These Rules may be called Jharkhand Value Added Tax Rules, 2006. (ii) These Rules shall come into force on the Appointed Day on which the Act comes into force. Definitions: -In these Rules , unless there is anything repugnant in the subject or context,- (i) " Act" means, the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006). (ii) " Circle" means, a unit of Commercial Taxes Administration as specified in the Government Notification issued in this behalf from time to time, within the local limits of which a dealer's place of business is situated or in which he is registered, under Rule 3 and includes sub -circle also. (iii) " Contractee", means any person for whom or for whose benefit a works contract is executed; (iv) " Contractor" means any person who executes, either himself or through a sub-contractor a works contract; (ivA) " Designated Bank" means any bank having treasury transactions or such other bank as notified/ authorised by Government to receive any amount due under the Act on behalf of Government. *(ivB) " 'Developer/Builder ' means a person/contractor who 

Rule TOC

1 · Short Title and Commencement: -

3 · Registration of Dealer: -

3A · Application for registration by electronic means - Notwithstanding anything contained in Rule 3 and save as provided in the Explanation I of sub-rule (v) of Rule 3, every dealer liable to be registered u/s 25 and 26 of the Act, shall make an application for registration electronically in the official website of department of commercial taxes in Form JCRF ** [Form JVAT 101] along with the annexures.

3B · Electronic Methods and Automation -

4 · Registration of Presumptive Tax and Dealers opting for Composition of Tax: -

5 · Security: -

6 · Certificate of Registration

7 · Amendment of Registration Certificate: -

8 · Procedure for cancellation of VAT Registration.

9 · Suspension of Registration Certificate

10 · Voluntary Registration

11 · Start up Business

13 · Tribunal

12 · Declaration of Opening Stock

14 · Returns

15 · Payment of Tax

16 · Grant of installments

17 · Notice of Demand and Excess Payment —

18 · Scrutiny of Returns

19 · Refund and Provisional Refund

20 · Refund of Tax to Foreign Diplomats or Foreign Missions

21 · Forfeiture of Tax collected in violation of the Act

22 · Determination of taxable turnover for the purpose of works contractors: -

22A · . Notwithstanding anything contained in the Rules, a dealer, dealing in goods specified in serial number 104 of Part -B of Schedule II, for determination of taxable turnover of such goods on which tax is payable, may deduct under Section 9(4)(d) from turnover of sales of such goods fifty percent of the total valuable consideration of such goods.

24 · Non -deduction of Tax at Source from the bills of Supplier and Works Contractors

25 · Calculation of VAT Payable

100 · + R

26 · Computation of Input Tax Credit

27 · Input Tax Credit on Capital Goods

28 · Tax Invoices for VAT Dealers

29 · Retail Invoice

30 · CREDIT AND DEBIT NOTES

31 · Self -Assessment

32 · Provisional Assessment

33 · Audit Assessment

34 · Assessment of dealer who fails to get himself Register

37 · Manner for claiming reduction in the liability to pay VAT -

38 · Records to be maintained for VAT

39 · Inspection, Search and Seizures

40 · Information for Survey

41 · Check Posts

42 · Restriction on Movement of Goods

72 · of the Act, and exercising jurisdiction at the said place. The said authority or office shall, after such inspection and checking as may be deemed necessary endorse, on both copies of the countersigned application and the permit, such particulars of the goods to be actually transported and shall sign, seal and date the endorsement; one copy of the countersigned application and of the permit shall be retained by the said authority or officer and the other copy shall be returned to the dealer, and the consignment shall thereafter be transported accompanied with other copy of the permit without undue restriction except for normal checking and inspection en-route.

43 · Transit Movement

508 · in triplicate and issue the original and duplicate thereof duly signed by him to the driver or the person-in-charge of the goods and vehicle.

47 · Memorandum of Appeal and Revision

48 · Disposal of Appeal or Application for Revision

49 · Stay of the Recovery of the Amount Payable under the Act -

50 · Services of Notice

51 · Appearance before Taxing Authorities and Tribunal and Appointment of "Tax Practitioners"

52 · Manner of obtaining copy of certain Orders by Dealers

53 · Revision by Commissioner of Commercial Taxes

54 · Review

55 · Powers of Circle In -charge to allot work among Officers

56 · Investigation of Offences

57 · Prescribed Authority for the purposes of certain Sections of the Act

58 · Opportunity of Hearing

81 · shall fix a date, ordinarily not less than thirty days from the date of issue of Notice, for producing such accounts and other evidences, as may be required under the said Notice.

60 · Conditions for Payment of Tax under Composition Scheme under Section 58 of the Act.

62 · Compounding of Offence

63 · Fees

64 · Deferment

65 · Power to Prescribe and Formulate Registers, Forms and Instructions

65A · . (i) “An application for clarification and advance ruling under section 80 A of the Act may be filed by uploading it in the departmental web site www.jharkhandcomtax.gov.in or directly before the commercial taxes Tribunal, Jharkhand, Ranchi.