DEMO|

The Jharkhand Value Added Tax Rules, 2006 - History
-

Body 35. Evidence in support of claims in respect of goods leviable to Output Tax at the First Point of Sale within the State of Jharkhand

(1) A dealer who claims that any amount of his turnover should be exempted from tax on account of the goods being specified in Part E of Schedule II and for the sales made at the first stage of sale in the State under subsection (3) of Section 9 of the Act, shall in respect of such claim be substantiated by the authority prescribed by examining, the purchase order, if any, the original copy of the tax invoice, cash memoranda or bills issued to him by the selling dealer and a true Declaration in Form JVAT 403 generated electronically through departmental online system, evidencing that the goods in question have already been subjected to tax on the first point of their sale in the state of Jharkhand.

(2) Any VAT dealer, who claims Input Tax Credit under sub-section (4) of Section 18 of the Act and his Output Tax payable requires the Input Tax Credit, for the sales made at the stage(s) under sub-section (1) of Section 9 of the Act, shall in respect of such claim be substantiated by the authority prescribed by examining the original copy of tax invoice and a true Declaration in Form JVAT 404 generated electronically through departmental online system, evidencing that the goods in question have already been subjected to Tax at the preceding stage of their sale in the State of Jharkhand.

(3) Declaration in Form JVAT 403 and JVAT 404 in respect to one purchasing dealer shall be generated electronically through departmental online system on the basis of related details furnished by a selling dealer along with returns for the sale made to such purchasing dealer during a year. In case of such online generated declarations provisions of subsection (9) of Section 60 shall apply.

(4) (a) In case of a registered dealer being Manufacturer or the Importer of such goods and 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 or at such increased rate, on the Maximum Retail Price of such goods; Form JVAT 410 shall be generated electronically through departmental online system.

Provided that one Declaration Form in respect of one purchasing registered dealer shall be generated on the basis of related details furnished by a selling dealer along with returns for the sale made to such purchasing dealer during a year. In case of such online generated declaration provisions of sub-section (9) of Section 60 shall apply.

(b) In case of 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 or at such increased rate, on the Maximum Retail Price, paid by him at immediately preceding stage, Form JVAT 411 shall be generated electronically through departmental online system.

Provided that one Declaration Form in respect of one purchasing dealer shall be generated on the basis of related details furnished by a selling dealer along with returns for the sale made to such purchasing dealer during a year. In case of such online generated declaration provisions of sub-section (9) of Section 60 shall apply.

(5) The aforesaid Declaration(s) Form shall not be transferable.