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 Departmental Notification No. S.O. 219 dated 31.03.2006.:-

Amendments

1. Amendment in Rule 2 -

(i) Insertion of new definition "designated bank" after the existing clause (iv) of Rule 2-

(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.

(ii) Insertion of new definition "key pair" after the existing clause (x) of Rule 2 -

(xA) "Key pair" is an asymmetric crypto system, means a private key and its mathematically related public key, which are so related that the public key can verify a digital signature created by the private key.

(iii) Insertion of new definition as "Month" after the clause (xA) of Rule 2 as clause (xB)-

(xB) "Month" shall mean a calendar month or part thereof.

(iv) Insertion of new definition as "private key" after the clause (xB) of Rule 2 as clause (xC) -

(xC) "Private key" means the key of a key pair used to create a digital signature.

(v) Insertion of new definition as "Secure Digital Signature" after the existing clause (xiv) of Rule 2 -

(xivA) "Secure Digital Signature" means such digital signature satisfying the requirements of section 15 of the Information Technology Act, 2000.

(vi) Amendment in clause (xvi) of Rule 2 -

After the words "the purpose of," and before the words "Section 29", the words and punctuations, "sub-section (1) of Section 29 shall be a month or part thereof and remaining of" shall be added.

(vii) Insertion of new definition as "Verify" after the existing clause (xvii) as clause (xviiA) of Rule 2 -

(xviiA) "Verify" in relation to a digital signature, electronic record or public key, with its grammatical variations and cognate expressions means to determine whether -

(a) the initial electronic record was affixed with the digital signature by the use of private key corresponding to the public key of the subscriber.

(b) the initial electronic record is retained intact or has been altered since such electronic record was so affixed with the digital signature.

Explanation: - For the purpose of this clause "subscriber" means a person in whose name the digital signature is issued.

2. Amendment in Rule 3 -

(i) Insertion of a new proviso after the existing second proviso in clause (i) of Rule 3 -

"Provided further that all such dealers registered under the repealed Act and a Taxpayer's Identification Number allotted to them, and who could not file application for registration in Form JVAT 100, and who continue to file returns and continue to pay tax under the Act, may file Application for registration in Form JVAT 100 within twelve months with a penalty of rupees one thousand along with an affidavit certifying that they were regularly filing the returns and paying the tax payable under the Act."

(ii) Amendment in clause (iv) of Rule 3 -

The following shall be inserted after the clause (iv) -

"The prescribed authority shall issue a registration certificate in Form JVAT 106 within five days of filing of such application in Form JVAT 100, which has been filed in terms of second proviso of sub-section (1) of Section 95."

(iii) Amendment in sub-rule (v) of Rule 3 -

The following shall be inserted after the clause (v) -

"Provided the dealer shall annex an affidavit, certifying that the contents of the application in Form JVAT 101, are true and correct."

"Explanation I - Such application for registration in Form JVAT 101, may by option be filed by such dealers, who are proprietorship and whose turnover is likely to be within twenty five lakhs a year."

"Explanation II - Notwithstanding anything contained in Explanation I and subject to Rule 3A, every dealer shall file application for registration electronically."

(iv) Amendment in clause (c) of sub-rule (vi) of Rule 3 -

After the word "TIN.", the sentence, "The Registering Authority thereafter may conduct an enquiry within forty five days from the date of issue of such registration certificate, and if upon enquiry anything otherwise than the application in Form JVAT 101 along with the annexures and security furnished thereof are found, the registering authority subject to sub-rule (vii) of this Rule, may revoke or cancel such Registration Certificate." shall be deleted.

3. Insertion of new Rule 3A, after Rule 3 -

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 JVAT 101 along with the annexures.

(i) Such application for registration may be filed either under digital signature or without any digital signature electronically through said website and follow the steps/ instructions contained in the software specially evolved for this purpose.

(ii) The applicant shall receive the acknowledgement number for the further reference as regard to the said application.

(iii) The said electronic application thereafter shall be verified and the applicant shall be informed electronically within two days to be present within two days, before the prescribed authority with the requisite document(s).

(iv) On such specified date the applicant shall furnish the security bond as required under Rule 5 and also file the hard copy of the application in JVAT 101, duly filled and signed as required under sub-rule (v) and (vi) of rule 3, with the requisite fees along with an affidavit, that the contents of the said application are true and correct.

(v) The prescribed authority being satisfied and subject to Rule 5, shall issue registration certificate in JVAT 106 within one day after the duly filled and signed hard copy in Form JVAT 101 and such other document(s) have been filed under clause (c) and (d) of this rule.

Explanation: For the purpose of this rule the holidays shall not be counted as a day.

(vi) "Notwithstanding anything contained in this rule, the Commissioner may evolve criteria, other than those prescribed in this rule for the purpose of filing of application and obtaining of registration electronically".

4. Insertion of new Rule 3B, after Rule 3A -

3B Electronic Methods And Automation

(i) Notwithstanding anything contained in the Rules, the commissioner, for the purpose of Section 74 of the Act and in order to achieve the objectives of electronic methods and automation including the provision relating to digital signatures, electronic governance, attribution acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates; may determine criteria and shall in so far as they are feasible, apply to the said electronic procedures.

(ii) Where any notice or communication is prepared on any automated data processing system and is properly served on any dealer or person, then the said notice or communication shall not be required to be personally signed by any officer or person and the said notice or communication shall not be deemed to be invalid merely on the ground that it is not personally signed by any such officer.

(iii) For the proper functions of the departmental electronic system, all the registered dealers are required to furnish their PAN, e-mail id, mobile numbers and fax numbers to the incharge of their respective circles.

5. Amendment in Rule 11 -

Insertion of a new proviso in sub-rule (6) of Rule 11.

"Provided such dealer shall not be entitled to issue declaration forms; as prescribed in sub-rule (2) of Rule 42."

6. Amendments in Rule 14 -

(i) Amendment in sub-rule (1)-

After the words "after the end of the," the words "tax period" shall be substituted by "month".

(ii) Amendment in sub-rule (2)-

Insertion of new proviso after the sub-rule (2)

"Provided further the oil companies dealing with the petroleum products shall annex the details of sales turnover, taxes accrued and paid therein separately for each and every commodity being sold by them."

(iii) The existing sub-rule (3) shall be deleted.

(iv) Amendment in sub-rule (4) -

The existing sub-rule (4) shall be substituted by the following :-

sub-rule (4) - Notwithstanding anything contained in sub-rule (1) of this Rule, the registered dealers: engaged in reselling of the goods and opting to pay tax in the goods specified under sub-section (2) of Section 9 and notification issued thereunder, including such Registered Dealers; who have been granted registration certificate in Form JVAT 108, shall file their Return for the tax-period in Form JVAT 214 and JVAT 211 within twenty five day(s) after the end of the quarter.

Provided, such dealers also reselling other goods than those specified under sub-section (2) of Section 9 shall file their Return in Form JVAT 214

(v) Amendment in sub-rule (5)

The words and punctuations appearing as "Form JVAT 201" shall be substituted by "Form JVAT 204".

(vi) Amendment in sub-rule (7)

After the words "the end of respective" and before the words "stating therein the reasons", the words "tax period" shall be substituted by, "tax period / month".

(vii) Amendment in clause (h) of sub-rule (12) -

The words and punctuation "JVAT 213" shall be deleted.

7. Amendment in Rule 15 -

(i) Amendment in clause (a) of sub-rule (1) and insertion of a proviso in clause (a) of sub-rule (1) -

(a) The words and punctuation appearing as "Monthly Abstracts in Form JVAT 213" shall be substituted by "Monthly return in Form JVAT 200".

(b) A new proviso shall be added after clause (a) of sub-rule (1)

" Provided the incharge of the circle, on application, may extend the due date of payment of tax, for such dealers who have deposited any advance tax, under Sub-section (13) of Section 8.

(ii) Amendment in sub-rule (2) -

The words and punctuation appearing as "JVAT 213" shall be substituted by "JVAT 200".

(iii) Insertion of new sub-rule, as sub-rule (7) -

(7) Notwithstanding anything contained in this rule, any dealer dealing in re-sale of such medicine, on which the tax has been levied and collected at the first stage of sale at maximum retail price under sub-section (2) of Section 9 and notification issued thereunder, shall also w.e.f. 07.05.2011, continue to recover only such tax as levied and collected at the first stage of sale, whether such tax has been levied at the rate of 4% or 5% as the case may be.

8. Amendment in Rule 19 -

(i) Insertion of new sub-rule, after the existing sub-rule (14) -

(15)(a) Notwithstanding anything contained in this rule, any dealer claiming refund u/s 52 and 53 in excess of VAT or tax, may file refund application in JVAT 206 and 207 electronically.

(ii)(b) Notwithstanding anything contained in this rule, the Commissioner may evolve criteria other than those prescribed in this rule for the purpose of filing of application and obtaining the Refunds electronically.

9. Amendment in the Title of the Chapter V and Rule 22 -

The existing title, "Determination of taxable turnover for the purpose of works contractors" shall be substituted by "Determination of taxable turnover for the purpose of the Act "

Rule 22 - The existing title, " Determination of taxable turnover for the purpose of the Act" shall be substituted by " Determination of taxable turnover for the purpose of works contractors "

10. Amendments in sub-rule (2) of Rule 22 -

In the proviso of sub-rule (2) of Rule 22: The word and punctuation, "at the rate of twelve and a half percent (12.5%)" shall be substituted by: "w.e.f. 07.05.2011 at the rate of fourteen percent (14%)".

(i) Insertion of new sub-rule(4) after the existing sub-rule (3)-

Sub-rule (4) - Notwithstanding anything contained in the Rules, the word and punctuations wherever appearing in the Rules as, at the rate of twelve and a half percent (12.5%) or 12.5% as the case may be, shall be deemed to be treated as, w.e.f. 07.05.2011 as at the rate of fourteen percent (14%) or the rate as specified in Schedule II Part-D of the Act.

11. Amendment in Rule 24 -

Insertion of new sub- clause (c) in sub-rule (1) -

Clause (c) - If the dealer is re-seller of the goods specified under Section 9(2) of the Act and where by notification, the tax has been levied and paid at the first stage of sale at the maximum retail price.

12. Amendment in Rule 25 -

Insertion of new sub-rule as sub-rule (4) -

(4) Notwithstanding anything contained in the Rules, no registered VAT dealer shall sell his goods below his purchase price.

The existing sub-rule (4) shall be re-numbered as sub-rule (5).

13. Amendment in Rule 26 -

(i) Amendment in clause (a) of sub-rule 9 -

The words "for the purchase of goods taxed at 12.5%, the input tax to the extent of 8.5% portion" shall be substituted by the words "for the purchase of goods taxed at 5%, 10%, 12.5% and 14%: the input tax to the extent of 1%, 6%, 8.5% and 10% portion" shall be substituted.

(ii) Amendment in clause (b) of sub-rule 9 -

For the words and punctuations "and for the 4% tax portion in respect of goods taxable at 12.5%" shall be substituted by "and for the 4% tax portion in respect of goods taxable at 5%, 10%, 12.5% and 14%" shall be substituted.

(iii) Amendment in clause (a) of sub-rule 10 -

The words "for the purchase of goods taxed at 12.5%, the input tax to the extent of 8.5% portion can be provisionally fully claimed in the tax period" shall be substituted by the words "for the purchase of goods taxed at 5%, 10%, 12.5% and 14%, the input tax to the extent of 1%, 6%, 8.5% and 14% portion can be provisionally fully claimed in the same tax period".

(iv) Amendment in clause (b) of sub-rule 10 -

The words "goods taxable at 1%, 4% and for the 4% tax portion in respect of the goods, taxable at 12.5%" shall be substituted by "goods taxable at 1%, 4%, 5%, 10%, 12.5% and 14% and for the 4% tax portion in respect of taxable goods at 5%, 10%, 12.5% and 14%" shall be substituted.

(v) Amendment in clause (a) of sub-rule 11 -

The words "the excess input credit claimed including 8.5% portion" shall be substituted by "the excess input credit claimed including 1%, 6%, 8.5% and 10% portion" shall be substituted.

(vi) Amendment in clause (C) of sub-rule 11 -

The words "in excess of input tax of 4% of 12.5% rate of goods" shall be substituted by "in excess of input tax of 4% of 5%, 10%, 12.5% and 14% rate of goods".

14. Amendment in Rule 30 -

(i) Insertion of new clause as clause (c) in sub-rule (3) -

"(c)

(i) Notwithstanding anything contained in this rule, any credit or debit note is required to be issued by a selling dealer to a purchasing dealer or by a purchasing dealer to a selling dealer against any prior sales or purchase, such shall be issued exclusively only on Sale Price.

(ii) Such dealers shall not alter the tax component as charged in the original tax invoices issued to a purchasing dealer by a selling dealer at the time of such sales or purchases, except in the circumstances the goods returned."

(iii) No credit or debit note shall be issued on such tax invoices which are inclusive of taxes.

(ii) Amendment in clause (f) of sub-rule (4) -

The sentence ", the sale price shown on the tax invoice, the revised amount of the sale price, the difference between those two amounts and the tax charged that relates to that difference ;" shall be substituted by the sentence "The sale price shown on the tax invoice, the revised amount of the sale price."

(iii) Amendment in clause (f) of sub-rule (5) -

The sentence ", the sale price shown on the tax invoice, the revised amount of the sale price, the difference between those two amounts and the tax charged that relates to that difference ;" shall be substituted by the sentence "The sale price shown on the tax invoice, the revised amount of the sale price."

15. Amendment in Rule 35 -

Amendment in clause (b) of sub-rule (9) -

After the words, "from its purchasing dealer at full rate" and before the words "on maximum retail price", the words "or at such increased rate" shall be added.

16. Amendments in Rule 42 -

(i) Amendment in sub-rule (4) -

After the words , "before issue of declaration if Form JVAT 504G," and after the words, ", the volume shall be" the words, "and JVAT 504B" shall be added.

(ii) Amendment in existing sub-rule (10) -

The existing sub-rule (10) shall be substituted by the following: -

"The declarations forms as prescribed in this rule shall not be transferable in so far as they did not relate to transactions, other than falling under clause (b) of Section 3 of the CST Act, 1956 (Act No.74 of 1956)."

Provided the prescribed declarations under this rule shall not determine the nature of any transaction

(iii) Insertion of new sub-rules as sub-rule (11), (12), (13) and (14) -

"(11) Notwithstanding anything contained in this rule, the commissioner may exempt any VAT dealer whose taxable turnover exceeds Rs.200 crores a year, for issuing and carrying any declarations under this rule and for this the commissioner shall determine the respective manner and criteria thereof."

"(12) Notwithstanding anything contained in this rule, the Commissioner may evolve a criteria and direction, other than those prescribed in this rule for the purpose for downloading the prescribed declarations as prescribed under sub-rule (2) of this rule electronically".

"(13) (i) Such declarations as downloaded electronically under sub-rule (12), shall be treated to be the prescribed declarations under sub-rule (2) of this rule and the notifications issued thereunder".

(ii) For the term appearing in Form JVAT 504G and JVAT 504B as, "not transferable"; the following shall be substituted: "save as provided in sub-rule (10) of rule 42: not transferable".

"(14) The term, "consignment", appearing in this rule shall mean and include the description of goods in term of quantity and value as declared in the bill/ invoice/ challan being transported in the vehicle or vehicles for the purpose of Section 72 and notification issued thereunder.

17. Amendment in Rule 47-

Amendment in clause (a) of sub-rule (1)

After the words "appellant /applicant", the following shall be added, "including e-mail id, mobile number and fax numbers.

18. Amendment in Rule 50 -

Amendment in sub-rule (1) -

The clause (iv) shall be substituted by, "by fax, by e-mail service or by any other electronic means."

19. Amendment in Rule 57 -

(i) Insertion of new proviso in Rule 57 -

"Provided where no authority has been prescribed for the purpose of any section, the commissioner shall be the prescribed authority."

20. Amendment in Rule 59 -

Insertion of a proviso after the existing Rule 59

"Provided the notices can be sent to the dealers by an electronic means through e-mails or by any other electronic media and such shall be treated to be served upon the dealer."

21. Form JVAT 201 and JVAT 213 are deleted.

22. Amendment in Form JVAT 101, JVAT 106, JVAT 200, JVAT 203, JVAT 204, JVAT 214, JVAT 504G, JVAT 504B and JVAT 508 appended to this amendment notification.

23. the Amendments/ insertion/ deletion as appearing in Sl. Nos. 1(vi), 6, 7, 10, 11, 13, 15 shall be deemed to be effective from 07.05.2011 and Amendments appearing in Sl. Nos. 14 shall be deemed to be effective from 01.04.2010 and the remaining amendments shall be effective prospectively from the date of notification.

By the Order of the Governor of Jharkhand,

Sd/-

(Alka Tiwari)

Secretary-cum-Commissioner,

Commercial Taxes Department,

Jharkhand, Ranchi

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

Form JVAT-101

[See Rule 3(v) and 3(x)(a)]

Application for the grant of Registration u/s 25(1) or 26(1) of the Jharkhand VAT Act, 2005

To

The Registering Authority,

................................... District.

I/We ----------------------.. Proprietor/Partner(s)/Karta of HUF/Principal Officer managing the business/affairs of the Company/Society/Association of Persons/Club/Head of the Department or any other officer duly authorised by him in writing, of the business, details of which are given below, hereby apply on behalf of the said business for grant of a certificate of registration under the Jharkhand Value Added Tax Act, 2005, for which a registration fee of ` 50.00 has been paid on------------. vide Ch No---- date----------./ by affixing court fee stamp worth ` 50.00 on this application:-

5. Constitution of the business ("Tick") whichever is applicable

6. Nature of Business ("Tick") whichever is applicable

11. Details of Bank Account(s)

12. Details of immovable properties owned wholly or partly by the business.

20. Passport size (self signed) photographs of the proprietor, each of the partner, Karta of HUF and each director (in case of private limited company) are pasted below.

VERIFICATION

I/We ______________________________ do hereby solemnly affirm and declare that the information contained in this application, including Annexures attached herewith, is true and correct to the best of my/our knowledge and belief.

DECLARATION

(i) I/We hereby undertake to abide by the provisions of the Jharkhand Value Added Tax Act, 2005 and the Jharkhand Value Added Tax Rules, 2006.

(ii) A signboard in the name of my/our business has already been displayed at all the business premises.

(iii) That the books of accounts in respect of the said business are being maintained and shall be found at the said business premises.

(Signature of other partners in case of partnership business)

_____________________________________________________________________________________

(For office use only)

Acknowledgement receipt No. ...................... Date ...................... Circle ......................

Annexure I

(To be attached with Form JVAT 100/101/102/103)*

[See Rule 3(i), 3(v), 3(x)(a), 4(i) and 11(2)]

Information about Proprietor, each Partner (in case of partnership business)/Director (in case of Private Company) separately and Karta of HUF

VERIFICATION

The above details are true and complete to the best of my knowledge and belief and nothing has been concealed therein. 

* Strike out which are not applicable

Annexure- II

(To be attached with Form JVAT 100/101/103)*

[See Rule 3(i), 3(v),3(x)(a) & 4(i)]

Details of Additional places of business/units/branches

VERIFICATION

The above details are true and complete to the best of my knowledge and belief and nothing has been concealed therein.  I further declare that I shall inform the department whenever there is a change in the information provided in this Annexure.

* Strike out which are not applicable

Annexure - III

(To be attached with Form JVAT 100/101/103)*

[See Rule 3(i), 3(v), 3(x)(a) & 4(i)]

(Details of Security Furnished)

  VERIFICATION

The above details are true and complete to the best of my knowledge and belief and nothing has been concealed therein.I further declare that I shall inform the department whenever there is a change in the information provided in this Annexure.

* Strike out which are not applicable

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

REGISTRATION CERTIFICATE

[See Rule 3(iv),(vi)(c), & (x)(b)]

3. CIRCLE

4. NAME AND STYLE OF THE BUSINESS (As declared in Serial No. 2/1 of JVAT 101/100)

5. NAME OF THE DEALER/PERSON (As declared in Annexure-I of form JVAT 101)

6. PRINCIPAL PLACE AND ADDRESS OF THE BUSINESS (As declared in Serial No. 3 of JVAT 101)

8. CONSTITUTION OF BUSINESS (Please refer Serial No. 5 of JVAT 101)

9. NATURE OF BUSINESS (Please refer Serial No. 6 of JVAT 101)

10. DETAILS OF ADDITIONAL PLACES OF BUSINESS/BRANCHES/UNITS (Refer Annexure-II of JVAT 101/100)

* The date of liability for the registration u/s 25(10) / 25(11) shall be the date of start of such business.

Note:- The registration certificate shall be displayed by the dealer at the place(s) of business, and it shall be produced on demand, by the prescribed authorities.

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

MONTHLY RETURN FOR VALUE ADDED TAX

[See Rule 14(1) & (7)]

1. Name & Address of the Dealer : ..................................................................................................................

Add: the Amount of Tax : Payable on Sales of Goods specified in Part-E of Schedule II : Refer Section 9(3)

48. Payment / Adjustment Details:

In the circumstances, if total of Box 24(B) i.e. "Input Tax Paid", exceeds the total of Box 40(B) i.e. the "Output Tax Payable", and you have also declared Exports in Box 25(A); and not able to adjust this Excess "Input Tax Amount"; 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 50, OR carry forward this "Excess Input Tax Credit" into Box 51.

If you have declared, NO "Exports" in Box 25(A): carry forward this "Excess Credit Amount" in Box 51, for adjustment thereof of this excess amount, against the Tax liability if any, under the "Act" or "CST Act", as shown in Box 27(A) or against future Tax liability under the Act.

55. Name of the Commodity(s) dealt in-

56. I hereby annex the details of the Input Tax paid, during this tax period

DECLARATION:

Name......................................being ................................................ of the above dealer do hereby declare that the information given in this Return is true and correct.

NOTES:

* Please see sub-rule (3) of Rule 30.

** Enter your Eligible Input Tax Credit: i.e. 36^th installments of the admissible "Input Tax Credit" on purchase of "Capital Goods", as communicated 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 total Input Tax paid, as shown in Box 24(B) shall not be taken into consideration for "eligible Input Tax Credit". The amount appearing in Box 23(B) and as "computed" in Annexure-A, shall be taken into consideration for "eligible Input Tax Credit" and for this purpose where there is "apportion" the total of 23(B) shall stand adjusted against the total of 39(B).

**** Please See Rule 44.

*****In the circumstances, Tax deducted at source u/s 44 and 45 of the Act: "Output Tax"; 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.

****** Please see Section 9(5)

  GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

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

(1) 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 @5%, the Goods in question are also sold against 5% Taxable Sales. [See Rule 26(7)]

(2) Common Inputs means: Inputs Tax Paid and consumed commonly for "Taxable Sales" as well as for "Exempt Transactions" and "Export sales". [See Rule 26(8), (9), (10) & (11) and compute the eligible ITC accordingly]

(3) Apportion of 5%, 10%, 12.5%, 14% tax in accesses of tax 4% i.e 1%, 6%, 8.5%, 10% "Portions"; if you have any "Exempt Transactions" or / and "Export Sales".

(4) The total eligible Input Tax Credit as computed should be entered in the "eligibleITC", by the aforesaid formula shall be entered in Box 23(B). The eligible Input Tax Credit; as arrived and entered in Box 23(B), shall stand adjusted against the total of Output Tax accrued and as entered in Box 39(B).

Note:

1. To claim eligible Input Tax Credit Tax Rates of 1%, 4%, 5%, 10%, 12.5% and 14% tax: the 1%, 6%, 8.5% and 10% portion respectively - the following calculation is to be made:

2. Where there are no "Exempt Transactions" and "Export Sales" in the Tax Period, apply the above Formula for entire 5%, 10%, 12.5%, 14% for arriving at ITC eligible.

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

RETURN BY A CASUAL TRADER

[See Rule 14(6)(b)]

04. Goods sold taxable at:

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

[See Rule 14(11)]

Form of Annual Return for the VAT Registered Dealers

Details of Turnover for the Year

1. Name & Address of the Dealer: .............................................................................................................................................................

4. Details of Goods Returned / Received by the Purchaser or the Seller: in the Period

Calculate your Output Tax Payable during the year, after the adjustment if any by Debit or Credit Notes and as shown in Annexure - 'A'.

Please see Section 9(5), 21 & 24 read with Rule 30.

5. Details of Purchases / Arrivals under "Central Sales Tax Act": in the Period

^# Please See Section 8(6), 8(7) and 8(8) of the CST Act 1956 read with Rule 12(11) of the CST Rules 1957.

6. Details of Turnovers under "Central Sales Tax Act": in the 12-Months Period

^@ Please Attach Annexure-B for respective apportion of Input Tax Paid.

^# Please See Section 8(6), 8(7) and 8(8) of the CST Act 1956 read with Rule 12(11) of the CST Rules 1957.

^$ See Section 6(3) & 6(4) of the CSTAct 1956 read with Rule 12(11A) of the CST Rules 1956.

Attach: Form JVAT 404, 405 & 406 (wherever and whichever is applicable), Form JVAT 505 or 506 and JVAT 507 for Transactions otherwise than by way of Sale within the State. In the circumstances turnover under column 7(d): attach Certificate issued by the authorized authority.

* 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 (5) or (6) or (7) or (8) or (9) or (10) or (11) of Rule 26 of the Rules, as the case may be. Annex: Annexure-'B' and enter the figures as computed in "eligible ITC " Colum of annexure "B"

with the Annual Return.

* Dealers: selling the goods specified u/s 9(2) of the Act; read with respective notification issued thereunder, and also making free supplies of such goods, by any means: should reflect the total Output Tax Payable in Box 8(i). Attach JVAT 410 or 411 as the case may be.

** Applicable for such dealers, where there is NO APPORTION of eligible Input Tax Paid. (Please see sub-rule (4), (6)(a) & (6)(b) of Rule 26)

*** Applicable for such dealers, where there is APPORTION of eligible Input Tax Paid: Attach Annexure-B appended to this Return. [Please see sub-rule (5)(ii) to (14) of Rule 26 excluding sub-rule (6)(a) & (6)(b)]

**** Please see section 9(5)

Note : Aggregate of Entry Tax Paid for the goods in Part E read with Schedule-III, are liable to be adjusted against the aggregate of Output Tax.

Also attach Form JVAT 405 for Entry Tax Paid claim.

* Attach: Form JVAT 403

# In the circumstances: if Input Tax Paid exceeds Output Tax Payable; write "ITC exceeded" in the respective columns.

* Applicable for such dealers, where there is no apportion of eligible Input Tax Paid. (Please see sub-rule (4), 5(i), (6)(a) & (6)(b) of Rule 26)

** Applicable for such dealers, where there is apportion of eligible Input Tax Paid: attach Annexure-B appended to this Return. [Please see sub-rule (5)(ii) to (14) of Rule 26; excluding sub-rule (6)(a) & (6)(b) of Rule 26]

*** See Rule 30.

13. Details of Transactions executed by the Works Contractor (in case the Dealer being a Works Contractor)

For prescribed deductions see Section 9(4)(c) read with Rule 22. If you had been issued JVAT 407: attach the photocopy thereof (Whether u/s 44 or 45 of the Act, read with Rule 24.)

Attach: Form JVAT 408

15. Details of the Refunds admissible and claimed

21. Details of Tax deposited

(a) Attach the list of Challans in Form JVAT 205 by which the VAT was deposited into the Government Treasury.

(b) In case of Deduction of Advance Tax u/s 44 or 45 of the Act, attach the Copies of Certificate in Form JVAT 400.

22. Account of Statutory/non-statuotry/self-printed: "State as well as Central" Forms and Forms authenticated by the Prescribed Authority and uses thereof.

* Specify separate figures for the sales & purchases made within the State.

23. Details of Statutory /non-statuotry/self-printed Declarations and Certificates received from other Dealers and Statements furnished hereby with the Annual Return*

*Separate sheet(s) may be attached.

24. Name of the commodity(s) dealt in -

DECLARATION:

Name......................................being (Title)................................................ of the above Enterprise do hereby declare that the information given in this Return is True, Complete and Correct.

Please Note:

1) This Return must be presented on or before 31^st December of the following Year.

2) In case of the payment is made by a Challan in the Bank, please endorse a copy of the same.

3) You will be, as per provisions of the Jharkhand VAT Act 2005, subject to penalties if you:

(a) Fail to file the VAT return at the Local VAT Circle/Sub-Circle even if it is a Nil Return;

(b) Make a late payment of tax;

(c) Make a false declaration.

4) If any of the prescribed forms are not attached with this Annual Return: the same must be furnished by 31^st of December along with the JVAT 124 for the purpose of self-assessment* or provisional assessment*.

* Please See Section 35 read with Rule 31 of the Rules and Section 36 of the Act

FOR OFFICIAL USE ONLY

Total Amount of Tax Deposited Rs.

Mode of Payment:

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

TO BE ATTACHED WITH THE RETURN IN THE CIRCUMSTANCES OF ADJUSTMENT IN OUTPUT TAX OR INPUT TAX CREDIT

(I)

Total Net Increase / (Decrease) in Purchase Prices : [A (-) B]

(II)

Total Net Increase / (Decrease) in Prices: [C (-) D]

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

COMPUTATION OF INPUT TAX PAID AND CLAIMED IN THE YEAR THOUGH 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, -

a) Sales of Exempt Goods (goods mentioned in Schedule I of the Act);

b) Inter State and Intra State Stock Transfers / Branch Transfers / Consignment Sales: Exempt Transactions

c) Sales in course of Export out of Country

(2) Tax Period:

(I) Details of Turnovers for the Year

(II) Details of Input Tax paid and claimed in the Year

(5) 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 @5%, the Goods in question are also sold against 5% Taxable Sales. [See Rule 26(7)]

(6) Common Inputs means: Inputs Tax Paid and consumed commonly for "Taxable Sales" as well as for "Exempt Transactions" and "Export sales". [See Rule 26(8), (9), (10) & (11) and compute the eligible ITC accordingly]

(7) Apportion of 5%, 10%, 12.5%, 14% tax in accesses of tax 4% i.e 1%, 6%, 8.5%, 10% "Portions"; if you have any "Exempt Transactions" or / and "Export Sales".

(8) The total eligible Input Tax Credit as computed should be entered in the "eligibleITC", by the aforesaid formula shall be entered in Box 7(o) (B). The eligible Input Tax Credit; as arrived and entered in Box 7(o) (B), shall stand adjusted against the total of Output Tax accrued and as entered in Box 8 (p)(B).

Note:

1. . To claim eligible Input Tax Credit Tax Rates of 1%, 4%, 5%, 10%, 12.5% and 14% tax: the 1%, 6%, 8.5% and 10% portion respectively - the following calculation is to be made:

2. Where there are no "Exempt Transactions" and "Export Sales" in the tax period, apply the above formula for entire 5%, 10%, 12.5% 14% for arriving at ITC eligible.

Signature of the dealer/person Authorized in this behalf

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

[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

15. Turnover for the Manufacturing* / Importing* dealers

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.

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

FORM JVAT 504 G

Form of Permit

[See Rule 42(2)(b)]

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

FORM JVAT 504 B

Form of Permit

[See Rule 42(2)(c)]

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

TRANSIT PASS

[See Rule 43(2)]

ORIGINAL / DUPLICATE / TRIPLICATE