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 is pleased to make the following Amendments in the Departmental Notification No. S.O. 219 dated 31.03.2006:-
1. Short Title and Commencement: -
(i) These Rules may be called Jharkhand Value Added Tax (Amendment) Rules, 2019
(ii) These Rules shall come into force from the date of issuance of the Notification.
2. Amendments in Form JVAT 200-
(i) The Serial No. 53 (Taxable Sales of Goods specified in Part-E of Schedule-II: Oil companies to the dealers) of the Form JVAT 200 shall be substituted in the following manner :-
(ii) After Serial No. 58 of the Form JVAT 200, new Serial Nos. 58(A), 58(B) and 58(C) shall be inserted in following manner :-
58(A) ITC not admissible (Forfeited ITC) for the current tax period
58(B) ITC not admissible (Forfeited ITC) for the previous Tax Periods
58(C) Less: ITC erroneously availed on consumables during previous tax periods
3. Amendments in Form JVAT 204 -
(i) The Serial No. 52 (Aggregate of Taxable Sales of Goods specified in Part-E of Schedule-II: Oil companies to the dealers) of the Form JVAT 204 shall be substituted in the following manner :-
By the Order of the Governor of Jharkhand,
Prashant Kumar,
Secretary cum Commissioner,
Commercial Taxes Department,
Jharkhand, Ranchi.