THE JHARKHANO TAX ON PROFESSIONS, TRADES, CALUNGS ANO EMPLOYMENTS ' RULES, 2012 S.O. No ........ J??,J. ..... Date :;J .. s.5.d.'Z.., In exerose of the powers conferred by Secllon 31 of the Jharkhand Tax on Professions, Trades, callings and Employments Act, 2011 (Jharkhand Act No.
02, 2012) the Governor of Jl',arkhand hereby makes the following Rules: -
1. Short Title and Commencement: - (I) These Rules shall be called the Jharkhand Tax on Professions, Trades, canings and Employments Rules, 2012.
{Ii) These Rules shall be deemed to ~ c.ome into force on the Appointed Day on which the Act came mto force.
2. Definitions: - In these Rules, unless there is anything reP<J9nant in the subject or context,- {i} "Act" means, the Jharkhand Tax on Professions, Trades, callings and Emplayments Act 2011 (Jharkhand Act No.02, 2012).
(ii) "Circle" means a urat of Commeroal Taxes Admui,stration; as S!)edfied in the Notifications issued in this behalf from urne to nme under the provisions of the Jharkhand Value Added Tax Act 2005 and the Rules made thereunder; Within the local limits of which a person or an employer or an assesses ordinanty carries on tvs profession, trade, calling or employment and lndudes suo-oroes.
(iii) "Designated Bank" means any bank having treasury transactions or such other bank as nobfied/ authorised by Government to receive any amount; whether electronically or otherwise, due under the Act on behclf of Government.
(Iv) "Digital Key•, means in an asymmetr,c oypro system, a private key and Its mathematically related public key, which are so related that the pvblic key can verify a digital signature created by the private key or the key of a key pair used co venfy a digital signature and listed m the Digital Signature Certificate under the Provisoos oi Information Technology Act 2000;
(v) "Digital Signature• means authentication of any electronic record by a subscriber by means of an electronic method or procedure in accordance with the provisions of Section 3 of Information Technology Act 2000;
(vi) "e-challan" means a copy of the challan in the prescribed form generated by the bank/the tax payer from the computer oo Successful completion of the onlme payment transaction;
(vii) "e-payrnent" means payment of taxes payable or any other amount dues to the State Government through electronJC funds transfer mechanism;
(viii) "Form" means, a Form prescnbecl and appended under these Rules.
(rx) "Government Servant" means, the emplc:,yee of the State, Central Government 1ndudlng railway employees.
(x) "Government Treasury" means, a Govt. Treasury tn rile State of Jharkhood, and indudes a "sub-treasury".
(x1) "Key pair" is a asymmetnc oypto system, means a private key and Its mathematically related public key, which are so related that the pvblic key can verify a digital signature created by the pnvate key.
(xii) "Place of work" in relation to a person or an employer or an assesses,' means tbe µldce where well a person or an employer°' an cSsesses ordinanly carries on his profession, trade, calling or employment
(xiii) "Private Key" means rhe key of a key pair used to create a digital signature.
(xiv) . "Registering Authority" means, the In-dlarge of the drde or sub-drde, or any other offlcer(s) as specially authorized by him f()( this purpose.
(xv) "Section" means, a Section of the Act, and includes "Sub-Section and clauses".
(xvi) "Secure Digital Signature• means such digital signature satisfying the requirements of section 15 of the Information Technology Act, 2000.
(xvii) •signature" mdudes "0191tal Signature•.
(xviii) "Verify" in relation to a digital signature, electronic record or public key, witll its grammatical vanatlons 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 sobscnber.
4. Grant of certificate of enrolment -
(1) An asses.see, having place cf work within the jurisdiction of registering authontles, shall make a true, correct and complete application for a certificate of enrolment in Form JPT 103 under sub-section (2) of Section 7 of the Act, separately to such registering authority in respect of his/tneir place of work within the jtlrisdiction of that circle.
Provided that any assessee having more than one place of work falling within the jurisdiction of different registering authorities, may make a single application in respect of all such places of work to the registering authority r.aving Jurisdiction over his dedared principal place of work,
(b) The lnitJal electronic reco<d is retained intact or has been altered since such electronic record was so affixed with the digital Signature.
Explanation: - For the purpose of this dause "subscnoer" means a person ln·whose name the digital signature is Issued.
Words and expressions used herein above bait not defined shall have the same meaning as assigned to them In the Aa and the Jharl<hand Value Added Tax Act, 2005.
3. Grant of certificate of registration •
(1) An employer (other than Government servant's employer): having place of work within the jurisdiction of reglstenng authorities, shall make a true, correct and complete application for registration in Form JPT 101 under sub-section (1) of Section 7 of the Act, separately to such registenng authority in respect of his/their place oi work within the junsdiction of that droe. Provided that any employer having mon! than one place of work falling within the jurisdiction of different registering authonties, may make a single application in respect of all such places of work to the registering authority having jurisdiction over his declared principal place of work.
(2)(a) On receipt of an application aoo when the registering authority Is satisfied, that the information fumished to him rn application in Form JPT 101 is true, complete and correct, and that the employer is genuine, he shall within fi~een days issue a Registration Certificate in Form JPT 102, and allot him a thirteen digit regiwation number, which shall have the state code, the circle code, twertty eight, zero three, followed by the five d1g1t registration number.
(b) If the assessing authority finds that the application is not m order er that all the particulars necessary for issue of the certificate of registration have not been furnished, it shall direct such applicant in Form JPT- 301 to file a revised 2ppficabon or furnish such additional Information by such date as 1t may conS!der necessary.
(c) After cons,denng the revised applicaoon or the add111onal information, the assessing authority Shall grant a certificate of reojstration within fifteen days in Form JPT-102.
(3) Notw1thstmding anytlung contained rn thJS Rule, every employer liable to be registered under sub-section (1) of Section 7 of the Act, shall make an application for registration in Form JPT 101, electronically rn the offioal website oi department of commercial taxes, from such date as ceterrmned by the Comm:SS10ner in this behalf.
(a) Such application for reg1St1aoon may be filed either under digital signature or without any digital signature electrorncally through said website and follow the steps/ instructions contained m the software specially evolved for this purpose.
(b) The aopucant shall receive the adnow!edgement numbef" fer further reference as regard to the said app11cat1cn.
(c) The said etectrooc appl,cation thereafter shall be venfied and the applicant shall be informed e!ecrronically within seven days 10 be present within three days, to furnish the hard copy of the true, correct and comp!ete appficaoon in Form JPT 101, duly filled and signed by the employer before the reg1stenng authority.
(d) Tne registeling authonty be1ng.satlsfled tr.at the apprication is in order and all the necessary particulars have been furnished/filled by the applicant, shaft Issue the registrati&n certificate In Form JPT 102, within five days of filing hard copy of such Form JPT 101 and grant him the registration number In the manner prescribed in dause (a) of sub rule (2).
(e) Notwithstanding anything contained in this rule, the Commissioner may evolve aitena, other than those prescnbed m this ru!e for the purpose of filing of appbcatio'rt and obtaining of registration electronically.
Explanation: For the purpose of this rule the holidays shall not be counted as a day.
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7. Cancellation of certificate ·
(1) The certificate or regostrabon granted under Rule 3, may be cancelled by the registering authonty after he has satisfied hunself that the employer to whom a certmcate was granted has ceased to be an employer.
(2) The certificate of enrolment granted under Rule 4, may be cancelled by the registering authority after he is satisfied that the enrolled person is dead or his liablhty to pay tax has ceased.
6. Amendment of certificate of enrolment -
(l) The Certificate of enrolment granted under Rule 4 shall remain valid as long as it is not cancelled under sub rule (2) of Ruic 7.
(2) Where the holder of a certificate of enroiment granted under Rule 4 desires the certificate to be amended, he shall submit an appfication for this purpose to the registering authority setting out the specific matters in respect of which he desires such amendment and reasons thereof, together wtth the certificate of enrolment, and such authonty may, 1f satisfied with the reasons given, make such amendments as it thinks necessary ,n the certificate of enrolment.
5. Amendment of certificate of registration- ( l) The Certificate of enrolment granted under Rule 3 shall remain valid as long as it is not cancelled under sub rule (1) of Rule 7.
(2) Where the holder of a certificate of registration granted under Rule 3 desires the certificate to be amended, he shall submit an applicabon for this purpose to the registering authcnty setting out the speofic matters ,n respect cf which he desires such amendment and reasons thereof, together with the certif,cate of registrabon, and such authority may, if satisfied with the reasons given, make such amendments as ii thinks necessary in the certificate of registration.
(2) (a) On receipt of an apphcabon and wnen the registering authority is satisfied, that the information furrushe(! to horn on application 1n Form JPT 103 ,s true, complete and correct, and that the assessee is gem.nne, he shall within fifteen days issue a Registration Certificate in Form JPT 104, and allot him a fifteen d1g1t registration number, which shall have the state code, the orde code, twenty eight, zero four, followed by the seven digit registration number.
(b) If the assessing authority finds that the application ts net in order or that all the particulars necessary for issue of the certificate of enrolment have not been furnished, it shall direct such applicant in Form JPT· 301 to file a revised application or furnish such additional information by such date as it may consider necessary.
(c) After considenng the revised application or the additional Information, the assessing authority shall grant a certificate of enrolmedt within fifteen days on Form JPT-104.
(3) Notwithstanding anythmg contained in this Rule, every assessee liable to be registered under sub-section (2) of Secbon 7 of the so: shall make an application for enrolment in Form JPT 103, electronically in the official website of department cf commercial taxes, from such date as determined by the Commissioner ,n this behalf.
(a) Such application for enrolment may be filed either under digital signature or without any digital signature electron1cally through said website and follow the steps/ instrucbons contained in the software specially evolved for this purpose.
(b) The applicant shall receive the ad<nowtedgement number for further reference as regard to the said application.
(c) The said electrornc applicaoon thereafter shaU be verified and the applicant shall be informed electronicaily within seven days to be oreseor within three days, furmsh the hard copy of the true, correct and complete application on Form JPT 103, duly filled and signed by the assessee before the reglstenng authority.
(d) The regJStenng authonty being saustied that the appricaoon is In order and all the necessary particulars have been furrushed/filled by the applicant, shaU tssoe the registration certificate In Form JPT 104, within five days of filing hard copy of such Form JPT 103 and grant him the registration number on the manl\€!" prescnbed in dause (a) of sub rule (2).
(e) Nctw1th..ctandmg anything contained in this rule, the Commissioner may evolve cntena, other than those prescribed In this rule for the purpose of filing of applicat;cn and obtaining of certification of enrolment eiectromcally.
Explanation: For the purpose of this rule the holidays shall not be counted as a day.
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13. Payment of tax by an assessee and employer
(1) The employer and the assessee shall make payment of tax , interest and penalty (if any) and deposit the requisite amount in the Treasury by Challan, into the Head of accoonts-0028/107· (Taxes on Professions, Tra<!es, Callings and Employment}, ,n Form JPT 204 in Quadruplicate.
(2) The copies marked original and duplicate shall be returned to the employer/assesses duly receipted, of which the copy marked dup~cate shall be submitted by the emp1oyer/assessees; other than an officer referred to in Rule 15 ;to the prescnbed authority along with the return prescribed m Rule 12. An officer referred to m Rule 15 shall fo<w'c>fd such receipted copies of challans marked duplicate to the prescribed authority along with statements prescribed in the said rule.
(3) Notwithstanding anything contained in this rule, all the registered assessees or employers, after such date as may be determined by the CommisSioner, shaff pay their tax preferably by way of e-pavrneot throogh the deparm,ental website.
(3) Every assessee shall also file Annual Return ,n Form JPT 203 within one month after the expiry of six months of the year.
(4) Save as p<ovlded in sub-rule (4}, before an order of assessment is passed under subsection (l) or under sub-section (3) of Section 9 of the Act, the assessee, within two months of filing the annual return, shall be afforded a reasonable opportunitY, for appealing v,,ith the accounts for an assessment, and for this purpose he shall be served With a not,ce in Form jPT 301.
(S} After the annual return has been filed ar.o if no nonce under sub-rule (3} has been issued: such assessee shall be deemed to be seif assessed.
(6} Notwithstanding anything contained ,n this rule, all tne registered assesses, alter such date as may be determined by the Commissioner, shall file their returns{ annual returns by way of e-filing through the departmental wewte.
(7) For the purpose of sub-rule (S} of th.s rule, the sub-rule (12) of Rule 14 of the Jharl<hand Value Added Tax Rules, 2006 shall apply mutatis·mutandis. '
Explanation: For the purpose of this Rule. ,i the p<escnbed date is a holiday: the next working day shall be the prescribed date.
(2) Evert assessee who has been granted certificate of enrolment under sub-section (2) of Section 7 of the Act, read with sub rule (2) of Rule-'!, shall file return to be furnished in Form JPT 202, along with the evidence of payment of tax due in challan/e-challans, by 15"' of May, 16"' of August, !S"' November and 15"' Februa,y fe< the quarter ending 30"' June, '?J:i" September, 31 R December and 31 ~ March respectively U. Returns and assessment -
(1) Every employer registered un<!er sub-section (1) of Section 7 of the Act, read with sub rule (2} of Rule-3, shall file return to be furrushed m Form JPT 201, along with the ev,de,ice of payment of tax (!ue in challan/e-challans, by ;5"' of May, 16"' of August. 15"' November and 15"' February for the quarter ending 30"' June, 3rf" September, 31" December and 31" March respect,vely
11. Commissioner to give a public notice- The Commissioner shall, in the month of April every year, give a public notice by publ,cation 1n me local newspapers having wide orculalion directing all persons liable to pay tax under the Act to get themSelves registered or enrolled, as the case may be (unless they are alreaoy registered or enrolled}, and to furnish returns and pay the tax according to provision oi the Act and these Rules.
8. Exhibition of c.ertificate - The hokier ol the certificate of registration or the certificate of enrolment, as the case may be, shat dtSplay conspia!Ously at his place of work the certificate of registration or the certificate of enrolment or a copy thereof.
9. Issue of duplicate copy of certificate - if a certificate of registratlOn or a certificate of enrolment granted under these rules, is lost, destroyed or defaced or mutilated or becomes illegible, the holder of the certificate shall apply to the assessing aultlonly for grant of a duplicate copy of such certificate. The said authority shall after such verification and /or after obtaining an affidavit, as may be necessary to Issue to the holder of the certmcate a copy of the onginal certificate, after stamping thereon the words "Duplicate Cor,y•.
10. Certificate to be furnished by an employee to his employer - The certificate to be furnished by a person to his employer under the second proviso to Section 5 of the Act, shall be in Form JPT 105. •
(4) For the purpose of sub-rule (3) of thts rule, the sub-n.ile (6) of Rule 15 of the Jharkhand Value Added Tax Rules, 2006 shall aoply mU!abs·mutandis.
14. Payment of"tax by enrolled persons
(1) A person enrolled under sub-secuoo (2) ot SecbOn 7 of the PC., and liable to pay the tax shall make payment of tax w1!htn the penod speofied in Section 5 or 6, by paying the requls,te amount •nto the Treasu:y by Cha Ian ll'ltO the l'iei!d of acaurts-0028/107-(Taxes on Professions, Trades, ca11tngs and Employment), in Form JPT 204 m Quadruplicate.
(2) The copies marl<ed ongmal and ouphcate shall be returned to the person duly receipted of which the copy marked duplteate shaU be subm,tted by him to the prescribed authonry as proof of payment of tax.
(3) Notw1thstand1ng anything cootall'led ,n tnas rule, all the enrolled persons, after such date as may be determ1neo by the CommiSS10ner, shall pay their tax J?referably by way of e payment through the departmental ,~te.
(4) For tne purpose of sub-l'Uie (3) of u,,s Rule, the sub-rule (6) of Rule 15 of the Jharl<hand Value Added Tax Rules, 2006 sha apPly mutatJS·mutandis.
15, Deduction of tax amount from the salary or wages of employees.- (lXa) The dra,.,ing and d•sburl.r.g oFicer{s), in the case or Government servants, whose salaries are drawn on establlShment blllS; and the treasury officer, whose satanes are drawn as self-<lrawing officer, shall be responsible for the deduaion of due amount of tax from the pay b1ll(s) of the respective Government se,vant / ~-ees.
(b) The deducnon sna I be made for every quarter, and the pay or wages of such an employee, for the month of February sha.l '10t be ~mitted to be drawn, unless the tax due for the period of March to FebnJary or part thereof or from the quarter/year for which the employee has attracted llabohry to pay the tax, as tre case mc,--y be, has been fully deducted and a statement in two copies tn form JPT·2.06, show,ng such deduetion has been made and enclosed wrtn the pay blU.
( c) The drawing and dtsburs,ng of;,cers or the treasury officer, as the case may be, shall fumtsh to the prescnoed autt,omy not later than the 30'" June, a copy of such statement m JPT-206 relaUng to the payment of salary made to the Govemme11t servants along with a cemricate that the tax payable in respea of the employees for whom they drew or passed pay bill during the year tmmed,atelv precedulg, has been deducted ,n acmrcance w,th the provisions of the SChedule to the Act.
(d) Such statemer,t sha! shew tte name of the employee, the details or salary drawn, the amcunt of tax deducted there from and the penod to which the tax relates.
(e) Notwithstanding anyu,ng contained ,n this rule, in the orcumstances the tax rs deducted by a Central Government Oepartmellt or Railway; such deducted tax snau be deposited into the government treasury by the drav •. ng and drst>urs,ng officer(s), ,nto tile Head of accounts· 0028/107·(Taxes on Professions, Trades, Callulgs and Ernj)loyment' ,n r.ha:Jan Form JPT- 205, by such Dme as speofieo in SectJon 6 of the Act.
(2) Notwithstanding the prOV!SIOr.S conta,neci in Rule 1.3 and sub-rule (I), the habil1ry of an employee to pay tax Shall not cease unbl the due amount of tax In respect of his has been fully pa,d Into the Go~-emmem Tr~, and v.,tl10ut prl!]Ud,ce to U-,e afores.,id provis:ons, the said amount may be recovered from him if the employer or 11'.e assessing authonty .s sallslied that the amount has not been deducted from his salary or wages.
(3) Notwithstanding anything contained in tr.s nJE, all such assesseeJpersons whn have deducted tax fmm tr.e salary or wages of "'"plOyeeS, atter SUCh date as may be determined by the Comm,ssroner, shall deposit such deducted tax by way of e-challan / e-payment into the Head of accounts-0028/107-(Taxes on Profess,ons, Trades, camngs and Employment) In challan Form JPT·205 by such ume as soeofied 111 Section 6 ot the Aa.
(4) For the purpose of sub-rule (3) of thts Rule, the seb-nne (6) of Rule 15 of the Jharkhand Value Added Tax Rules, 2006 st.all apPly mutabS·mutar,dis.
(5) The prescnbed autnooues shall maintain electronic re<ords/ statements of au such statements, as furnished by the treasury ~ and draw,ng and the d1Sbursing officers of the Central Government for the purpose of rr.a,ntain1ng/ verifying the tax deducted by such deducting officers. St.'Ch e!ectronic records/ Statements shaU be maintained and verified quarterly as wen as yearly m such manner as may deem fit and necessary by the prescnbed authonties.
5 therein.
(11) It shall be m duplicate.
(iii) A Treasury Challan/e-challan m support of having paid the fee calculated at the rate of two percent of the tax, penalty or interest under dispute subject to a minimum of rupees fifty and maximum of rupees one thousano.
(3) The appeal may be sent to the Appellate Authonty by registered post or be presented to that authority or to such officer !he Appdlare Authoncy may appoint, in this behalf by the appellant or by his authonzed agent or a legal practitioner.
( 4) Tne Appellate Autnonty shall after giving the appellant a reasonable opportunity of being heard, pass orders as laid down ,n sub-section (4) of Section 14 of the Act.
(5) No order under this section shall be made after the expiry of two years from the date of filing of such appeal.
19. Notice under sections 7(6), 8(3) and 9(5) - Toe notice under sub-section (5) of Section 7, under sub-section (3) of Section Sor sob-secnoo (1) or sub-section (3) or sub-section
(5) of Section 9 of the Act, shall be issued by the prescribed authority in Form JPT 30 !.
20. Notice under section 7(5) and section 12 of the Act,- 1he nonce under sub-section
(5) of Section 7 or under Section 12 of the Act. shall be issued by the prescribed authonty m Form JPT 301.
21. Notice of demand under 9(4) of the Aa,- The notice of demand under sub-section (4) of section 9 of the Act, and othe! demar.as; including any penalty or interest imposed under the Act, shall be issued by the prescnbed authonty m Form )PT 302.
22. Appeal to the joint commissioner
(1) Subject to the pro.,,s,on of seb-secnoo (1) of section 14 of the Act, any perspn aggrieved by an order passed or proceeding recorded under the provisions of the Act may prefer appeal to the Joint Comm1SS1oner of tr.e orde concerned.
(2)(i) Every such appeal shall be m Form JPT 401 and venfied m the manner specified
16. Employer to keep account of deduction of tax from salary of the employees
(i) Every employer liable to pay tax shall rneintem a register in which shall be entered the amount of salary and wages paid to each of the person in his employ and the said reqlster shall contain a column In which shall be shown the amount deducted from the salary and wages of the employee on account of the tax.
(ii) The deduction shall be made for every quarter, and the pay or wages of such an employee for the month of February shall not be permltted to be drawn unless the tax due for the period March to February or part thereof or from the quarter/year in which the employee has attracted fiability to pay the tax, as the case may be, has been fully deducted and a statement in two copies, showing such deduction has been er,dosed with the pay bill.
(111) The drawing and disbursing omcers, shall furnish to the prescribed authority not later than the 30"' June, a copy of such statement relating to the payment of salary made to the employees along with a certificate thar the tax payable in respect of the employees for whom they drew or passed pay bill during the year immediately preceding, has been deducted In accordance with the provisions of the Schedule to the Act. · ·
17. Action for default by an enrolled person - If a person, liable to pay tax has willfully failed to get himself enrolled, then without prejudice to the action that may be taken against him under sub-section (5) of Section 7 of the Aa, the prescnbed authority shall after giving that person a reasonable opportunity of bemg heard and after such enquiry, as may be deemed flt, or otherwise, assess the tax due to the best of its judgment and serve on him a notice of demand m Form JPT 302 to pay the tax within thirty days of receipt of the notlce.
Notice of hearing In such a case shall be ISSUed by the prescnbed authonty IO Form JPT
301. Tne notice under sub-section (6) of Section 7 of the Act in respect of persons liable for enrolment shall also be m Form JPT 301.
18. Interest on tax, if failure to deduct or fails to pay the tax • If any employer or the assessee does not deduct the tax at lhe time of payment of salary or wages after deducting, fails to P<!Y tax or if an enrolled person fails to pay the tax as required by or under the Act, he shall pay in addition to the amount of such tax, interest at the rate of two l\lpees for every one hundred rupees or part thereof for every month or part thereof from the day/date specified for its payment.
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23. Revision by the Commissioner and the Tribunal - (I) An application for rev!SIOO by the Comrrnssloner under Sectlon 15{1) of the Act, shall be made an Form JPT 402 and accompanied by a Treasury Challan in support of having paid the fee calculated at the rate of two per cent of the tax, penalty or interest under dispute subject to a minimum of rupees one hundred and maximum of rupees five hundred.
(2) No order under this section shall be made after the expiry of two years from the date of filing of such revision.
(3) An application for revision by the Tribunal under Section 15(6) of the Act, shall be made in Form JPT 402 and accompan,ed by a Treasury Challan in support of having paid the fee calculated at the rate of two per cent of the tax, penalty or interest under dispute subject to a minimum of rupees one hundred and maximum of rupees five hundred.
24. Stay of the Recovery of the Amount Payable under the Act • An Appellate or Revisicnal Authonty may, on apohcatJon, stay rea:Nery of any amount payable under the Act in respect of which an appeal has been entertained by the said authority; before allowing such stay the said authority may obtli<n and consider a report from the In·charge of the drde, to which such dues relate.
25. Review ( 1) Any order passed under the Aa may be reviewed by a prescribed authority appointed under the Act, and it shall record reasons for domg so.
(2) Save with the previous sanction of the Commiss,oner or an authority specially authoozed by him in this behalf no P<escribed authonty, other than the Commissioner, shall review any such order except before the expiry or twelve months from the date of l)aSSlng of the order which is sought to be reviewed.
(3) Save with the previous sanction of the CommiSS1ooer or an authOnty specifically authorized by him in this behalf, no prescribed authority appointed under the Act other than the Commissioner, shall review any order, which has been passed by any of us predecessors tn office.
( 4) Provided that no such rene«, if it has the effect of enhancing the tax or penalty or both, or of reducing a refund shall be made unless the prescribed authority gives a reasonable opportunity of being heard and for this purpose a notice m JPT 301 shall be issued.
26. Shifting of place of work -
(1) If the holder of a cetbficate of registration or a certificate of enrolment In one area shifts his place of work to another area, he shall within fifteen days of SU<:h shifting, give notice thereof to the prescnbed authOnty from whose o.'fice the certificate was issued, and shall, at the same time, send a copy of such notice, etc., co the prescribed authority exercising junsdlcnon over the area to which the place of work is being or has been shifted.
(2) With effect from the commeocement of the month immediately succeeding that m which the oooce ,s given, the prescnbed authonty haVlng Jurisc!icbon over the area to which the p!ace cf work has been shifted shall exerose all powers and discharge all functions pertaining to the determination and recovery of tax, and matters ancillary thereto, in respect of the sender of such notice.
27. Service of notices •
(l) Notices under the Aa or tt.e rules made thereunder may be served by any of the following methods, namely:
(i) by delivering or tendenng a copy of the notice to the addressee or any, adult member of hls family residing with him or to a person regularly employed by him; or
(ii) by Reglstereo post:
(iii) by electronic method that IS to say by e-mail, rsx, sms or by any other electronic method.
Provided that, if upon an attempt haVlng been made to serve any such notice by any of the above mentioned methods the autr.ooty under whose orders the notice was Issued is satisfied that the addressee is keeping out of the way for the purpose of avoiding service or that for any other reasons, the notice cannot be served by any of the above mentioned methods, the said authority shall order the service of the nobce to be effected by affixing a copy thereof on some conspicuous part of the addressee • s place of work or residence last notified by him and such service shall be deemed to have been made on !he addressee personally.
(2) When the serving officer delivers or tenders a copy of the notice to the addressee personally or to any of the persoos rl'>:erred to in Oause (1) to sub-rule (1), he shall require the 7 r
32. Electronic methods and automation- (1) Noo'l!thstand1ng anything contained in the Rules, the commissioner, for the purpose of tne Act and rn order to achieve tile objectives of {l) The Commissioner shall be the Prescribed Auttlority for the purpose of Section 15, 23, 24, 25 and 28 of the Art. The Joint Commssioners shall be the prescribed authonties for the purposes of Section 14 of the Act. The Deputy commisstoncr/thc o~nt commissioner/Commeroal Taxes Officer in-charge of the Cirde shall be the prescribed authority for the purposes of Sections 7, 6, 9, 10, E, 12, 13, 16, 17, 18, 19, 20, 21 and 22 of the Act.
(2) The in-charge of the arde shall distribute the respective proceedings under the Act and these Rules, among the officers posted therein induding the power for registration/ enrollment under the Act.
(3) Provided where no authority has been p;escnbed for the purpose of any section, the commissioner shall be the presented authority.
31. Refund of tax • Every daun for refund unde< Section 20 of the Act, shall be made to the prescribed authonty in Form JPT-207 and shall be verified in the manner specified therein.
Act· signature of the person to whom the copy is so deliYered or rendered to an acknowledgement of service endorsed on the original notice.
(3) When the notice is served by affixing a ropy thereof in accordance witl1 the sub· rule ( 1) the serving officer shall return the ortginal to the authority which Issued a notice with a report endorsed thereon or annexed thereto stating ti.at lie so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the addressee • s place of work or residence is or was located was ioentified and in whose presence the copy was affixed. The serving officer shall also obtain the signature or thumb impression of the person identifying the addressee· s place of wor1< or resoeoce to him report.
(4) The authonty under wnose orders the notice was issued sr.an, on being satisfied from the report of the messenger or the postal ad<nowl.f;(!gement or by taking such evidence as he deems proper that the nooce has been served in accordance with the rule, record the fact and make an order to that effect.
(5) If the authomy is not satosfied tnat the nobcc has been property served, he may after recording an order to that effect, direct the ISSUe of a fresh notice.
(6) Where any nobce or communication rs prepared by any automated data processing system and is properly served by e!ectrcnic method on any person, then the said notice or communication shall not be requred to be personally signed by the prescnbed authorities or person and the said notice or commumcabon shaU not be deemed to be Invalid, merely on the ground that it is not personally signed by any such officer.
28. Grant of copies • ( 1) If any assessee wants to have a celtified copy of a document filed by him or of an order concerning him passed by any authonty, he sha~ make to the authority concerned an application bearing adhesive Court-fee stamp of the value of rupee one and twenty five parse for a copy which he desires to be supphed within two days of his applying for the same.
(2) On receipt of the applicaboo, the said authority shall inform the applicant of the amount of the Court-fee stamps required under the provistons of sub-rule (3) for supply of the copy. After the requisne amount of Coort·fee stamp ts furnished by the appncant the said authority shall cause a certified copy of the document or oroer to be prepared and granted to the applicant.
(3) Additional fee m the shape of cour-ree stamp sr.an be payable for the grant of copies at the rates gJVen below:
(a) Copy for the firs. 200 YIO<ds or less of the Seventy·flve paise documents.
(b) For every add1tiona 100 1'1Qrds • Forty parse or fraction thereof.
29. Appearance before Taxing Authorities and Tribunal and Appointment of "Tax Practitioners" -
(1) Any person who is encued or required to appear before any prescnbed authority, in relation with any proceedings under the Act: may be represented before such authority, as prescribed under rule 51 of the Jharl<hand vatoe Added Tax Rules, 2006.
Rule 51 of the Jharkhand Value Added Tax Rules, 2006 for its appr1Ccbihty for the purpose of this rule shall, apply mutabs-mutandis.
30. Prescribed Authority or the Authority for the purposes of certain Sections or the 8 • By the Order of the Governor of Jharkhand @4-\°L (Mast Ram Mccna) Secretary -cum-Cornmissioner, Commercial Taxes Department, Jharkhand. Ranchi (File No. Va.Kar INATNividh/28/2008) ~m10LJPT1~Jl'T1~m1~JPT1~mw~m~mm,Jl'T2~Jl'T 205, Jl'T 206, JPT 207, JPT 301, JPT 302, JPT 401 and Jl'T 402 are appended to these Rules.
33. Application of Jharkhand Value Added Tax Rules, 2006 - The provisions of the Jharkhand Value Added Tax Rules, 2006 shall apply mutandis·mutabs in respect to all such provisions induding recovery of tax, for wt.ch no rule or rules has/ have been provided under these Rules. •
34. Punishment for Breach of Rules • Any person contravening any provision of these rules shall be punishable with a penalty, which may be imposed by the authority, after allowing the person concerned an opportunity in Form Jl'T 301 of being heard, not exceeding five hundred rupees and where the contravention is a continuing one, with a daily penalty of a sum not exceeding rupees five subject to a limit of rupees five hundred in a ye2r during the continuance of contravention and for this purpose a notice shall be issued in JPT 30L electronic methods and automation including the provislon 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.
(2) For the proper functions of the departmental electronic system, all the registered employer/assesses are required to iumish their PAN, e-mail id, mobile numbers and fax numbers to the incharge/registering authority of their respective drdes.
9 • _j Purposes & Uses of the Fonns thereof, for the purpose of Act & Rules Apphcation for Certificate of Registration u/s 7(1) read wrth Rule 3(1) 1--------1- C e rti fi cat e of Reg1st,at,on u/s 7(3) read wrth Rule 3(2), 3{3)(d) Appfication for Ceruftcate of Enrolment u/s 7(2) read wrth Rule Rule 4(1) --------- Ce rti r.c ate of Enrolment u/s 7(4} read w,th Rule 4(2}, 4(3)(d) -~----~· ---'-"-'-=------- . Certificate to be furnished by an employee to his employer u/s 5 read with Rule 10 I Quarterly Return fer the employers u/s 8(1) read w1th Rule 12(1) l Quarterly Return f0< me holders oi certificate of enrollment u/s 8 read with Rule 12(2) Annual Ret"rn by the assesses u/s 6 read wltil Rule 12(3) Payment oi Tax into the Treasury I Challan u/s 7 read with Rule 13(1), Rule 14(1) Form of cnauan for paymen1 by the 0.0.0sl Central Government Rule-15(1) (e) and 15(3) Form or statement to be furnished by the O.D.Dsl treasury officers Rule-15(1 )(b) Refund of Tax u/s 20 read with Rule 31 Notice of reanng u/s 7(5). 7(6). 6(3). 6(5), 9(5) and 12 read with Rule 16, 17, 25 See Section 7 . 7 6 . 6 3 , 9 3 J,(5), • 1 and 12 read with Rule_ 17, 25(4)1 Notice or Demand urs 9(4) read wtlh Rule 18 1--~-----!
Form of Appeal u!S 14{;) read with Rule 20 Form of Revision uls 15 reao Wlth Rule 21 SI. Fonn No.
1. JPT 101
2. JPT 102 3 JPT 103
4. JPT 104
5. JPT 105
6. JPT 201 7 JPT 202
8. JPT 203
9. JPT 204 10 JPT 205 I 11 JPT 206
12. JPT 207 13 JPT 301
14. JPT 302
15. JPT 401 16 JPT 402 FORMS TO BE APPENDED DETAILS OF THE JHARKHAND TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS RULES. 2012 .
10 ]/ '/ I Signature of the Issuing Officer Application ~o . 1-rom Name~-------~~ Addres~~~~~~~~~~ Oat.::
(Particulars of name and address to be filed in by applicant) Received an application for Registration in Form-JPT- 101 ACK.'.;Q\\"LEDG\.12' T Signature of the Issuing' Officer Date of Issue .
Signature with Status Date:
' (i) Nature of the profession. trade. ,·1.
(ii) Full postal address and telephone Nos. of the main place of work:
(i~) Full postal address and telephone ';os of any additional place/ of Work.]
{v) lax l\o.1~lobile '\;o."e-mail id ,. Class of employer: lndividual-Ot , Panner-02. firrn-03. -=r:J Company-Os. Corporarion-05. Societ~-06. '---------- Club and vssociarion- 07. Others specify-OS
4. Status of person signing this Form: Proprietor-O I. rn Prutncr-02.Principal Officer-OJ. t\gent-~. '------------' Manager-OS. Dir,..-ctor-06. Sccretary-07. others specify-OS
5. Whether you are registered under JVAT Ac1 05 please .. tick" the lliif N~ appropriate.
6. If yes please furnish your ru- No. I I I j j I I 1 1 IT] !'he above statements are true, correct and complete to the best of my know ledge and belief.
No.
I. '-:ame of the Applicant I Employer Particulars SL I hereby apply for a Certificate of'Regisrration under the above mentioned Act. as per particulars furnished hereunder - Application of Registration '>) the Employer, Under section 7(1) the Jharkband Tax on Professions, Trades, Callings and Employments Act, 2011 FORM-JPT -10 I {See Rule J(JJ I I Signature of the Registration Authority Date:
Place:
Office Seal This is to certify that the known as .
and located at has been registered as an Employer under the above mentioned Act.
Return in the prescribed form shall be furnished by the employer in respect of each quarter separately. The tax shall be payable quarterly with the return and receipted chal!an in token of payment of the tax shall be attached to the return.
2. Date of J I 00 ! M~ I=· I 00 I MM I= }. Date of liability>
4. Circler-
5. Name of Employer.-
6. Address of Employer>
7. Class of Employer>
8. Telephone/Fax/ e-mail id/ Mobile No.
9. VAT-TIN (lfany) Certificate of Registration under section 7( I) Jharkhand Tax on Professions, 1 rades, Callings and Employments Act. 2011 I. Registration No.i- Registration FORM-JPT- l02 Sit Kilt 1(11 Signature of Receiving Officer Application No .
Date .
From Name:
Address:
ACKi....;OWLEDGMEi"\'T (Particulars of name and address to be filled by Applicant) Received an application for Enrolment in Form Signature of Issuing Officer Date of enrolment (FOR OFffCE USE OI'>LY) Signarure of the assesce w i th Date:
Status
14. Grounds on which revision is sought .
To be filled in by the persons/assesses covered by sl. No. 2 10 37 of the Schedule, The above statements are true, correct and complete. to the best of my knowledge and belief.
I J. Enrolment No: of previous certificate, if any Total and Buses
4. PAN of the assesee '--..,...-''-::=--':--c-'''---'-c--''--;,:!===,!ea=:!=='S"'I
5. Please .. Tick" the appropriate: Profession-0 I, Trade-02. Calling- I 03 or Employrncnt-Ot
6. Period of standing in profession in years and months
7. No. of other places of works (Please give the address of the places on the reverse)
8. Annual Turnover of all sales/ purchases. I
9. No. of workers engaged in the factory. 1;:::======::::::;
10. No. of employees in the Establishment IL.. ....!
1 I. If Co-operative Society whether State level. District level or Taluk level! L _,
12. No. of vehicles for which permit under M. V. AC! is held: 3 wheelers. Trucks ~ Principal olace of assesee and comact Numberfs). .) .
Address Phone /Mobile:
City Fax:
District E-mail:
I. Name and address of the assesee
2. Name and style of the business FORM· JPT-103 See Rules 4(1) Application for Certificate of Enrolment/Revision of Certificate of Enrolment. under section 7(2) the Jharkhand Tax on Professions, Trades, Callings and Employments Act '.WII.
l hereby apply for a Certificate of Enrolment/Revision of Certificate of Enrolment under the above mentioned AcL as per the particulars given hereunder> Signature Designation.
Office Seal Place:
Date:
The holder of the certificate shall pa) the lax at rhe appropriate rates, specified in the schedule to the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 or at such rates as may be revised from time 10 time, on or before the J 1"' march of every year/ on or before thirty days from the date of first enrolment. in the manner prescribed under the Jharkhand Tax on Professions, Trades, Callings and Employments Rules, 2012.
The holder of this Certificate has additional places of work (branches}, at the following address in the State.
I.
2.
This is to certify that the assesee (name of proprietor /partners/ others) .
. . . .... .. . .. ... .... engaged in the Profession/Trade/Calling (name and style of business/profession) located at (Place of business/profession) .................. has been enrolled under the above mentioned Act.
10.
l l.
[2.
13.
8.
9.
PAN~~-- I Profession-O I, T rade-02, Calling-03 or Ernploymern-Oa I I Period of standing in profession in years and months "I -~"=s==='---,1 Annual Turnover of all sales/ purchases. I ~ No. of workers/ employees engaged in the factory/ Establishment.
If Co-operative Society whether StateOI. District02 or Panchayai level _ 03
14. Ko. of vehicles held: 3 wheelers. Trucks and Buses,~----~=====~~
15. Enrolment 'Jo: of previous certificate. if any LI-~---~-------'
16. Grounds on which revision is sought:- please anach separate sheer
5. Name of the assesee I I
6. Name and style of the business] I
7. Address and Princioal nlace of assesce and contact Numberfs) thereof.
Address Phone /Mobile:
cnv Fax:
District E-mail:
• I
4. Circle:
Date of liability:- 3.
I 2, si oj 4! I'° IMM lmY dMM Im, I 1 21 01 Date of Registration 2. Registration No. I.
FOR.\'J-JPT-104 [See Rule J(1)} Certificate of Enrolment issued under Jharkhand Tax on Profession, Trades, Callings and Employments Act, 2011 I I • r I I (Signature) Date .
Place .
• I also certify I shall get myself enrolled and shall pay the tax.I I got myself enrolled under enrolment certificate. No............................. Dated .
and l have paid the tax/shall pay the tax.
Address Registration No.
Name of the employer I, (Name) 4 (Address) .
........................................... hereby certify that I am engaged in the profession/calling of ........................................ specified in entry ..
scheduled appended to the Jharkhand Tax on Professions, Trades. Calling and Employments Act 2011. and that the rate of tax payable by me under the said entry.
namely Rs per annum is more than the rate of tax payable by me under entry (I) in the said schedule in respect of employment with.
CERTIFICATE TO BE FUR,'\ISHED BY Al'i EMPLOYEE TO ms EM_Pl,OYER UNDER SECON'O PROVISO OF SECTION 5 FOR"\1-JPT-105 See Rule JO Assessing Authority.
Note:- Where the return is not acceptable separate order of assessment should be passcd.]
Rs .
Rs .
Rs ..
Tax assessed Tax paid Balance (FOR OFFICIAL USE) The return is accepted on verification Signature of the employer with Status
6. Total tax payable for the quarter ending I 7 Tax paid as per quarter ending statement I S. Balance tax payable I o. Balance tax paid under Challan Ko Date .
10. Treasury/ Circle in which the payment is made .. 1.e-,..,..----,---,-----,----__, I certify that all the employees who are liable to pay the tax in my employment during the period of return have been covered by the foregoing particulars. r also certify that the necessary revision in the amount of tax deduciable from the salary or wages of the employees on account of variation in the salary or wages earned by them has been made where necessary.
I, Shri solemnly declare that the above statemenq are true, correct and complete, to the best of my knowledge and belief ..
Place:
SI No. Quarter (s) Ir. ded: • d Tax paid Balance Tax Paid under Chai/an di ax ,c,e payable No. & dare en mg I
(l) (2) (3) (4) (5) (6) I. I June I I
2. September l
3. December I I
4. March I Total I Return of tax payable for the quarter ending on
2. Name of the Employer
3. Address ~. Registration Certificate No
5. Tax paid during the year is as under.- Return of tax payable b~ employer under Section 6 and 8 of Jharkhand Tax on Professions. Trades. Callings and Employ ments Act, 1011.
FORl\'I-JPT-201 See Rule 12(1) • Date Signature of the Assessce Authority Place:
1. certify that the information furnished above is true. correct and complete. to the best of my knowledge and belief.
7. Class of enrolled person (whether individual partnership firm. company and others, etc.) (Specify):
8. Payment details. cheque No./ Cash receipt No . ._ __,
9. Treasury/ Circle in which the payment is made . .---------------,
7. Amount of tax payable I paid vide Ch. No Date I Ion Flank I Cash Receipt No,_ __, Date,__ --' I. Return for the quarter ending 011
1. Name of the enrolled person I J. Full address and Telephone NoJ .J. Enrollment Certificate No. 2' oj 2 sf o' 41
5. Profession, Trade, etc. (specify) :
6. VAT Tli"I No. {if any) Return to be furnished by an enrolled person/employee under Section 6 and 8 of the Jharkhand Tax on Professions.Trades. Callings and Employments Act 2011.
(FORM-JPT-202 See Rule /](]) 7 ~ r I . I I Dare Signature of the Assessee Authority Place:
!.. ...... certify that the information furnished above is true. correct and complete, 10 the best or my knowledge and belief.
• I l.
12.
10. Balance amount of tax payable: if ail) Date I Ion Bank I Cash Receipt No Date'-------' -~::..::..:..:..':.....:......:...:::=======-..::........, Payment details, cheque No. I Cash receipt No. '------------~ Treasury/Circle in which the payment is made. ~------------ To be filled by the appropriate Employer/ Assessee-as applicable .
etc. ;pec,fv):
Total tax Paid under Cha/Ian si.s« Year admitted fo Total Total Balance Tax vo. & date ending. the Tax deducted fox paid payable employees I •
(1) (2) (3) (-!) (5) (6) (7) .
9. To he furnished by the assessce/cnrollcd persons • Class of enrolled person (whether individual. partnership firm. company and others.
)(S I I I ' Total tax Paid under Chai/an SI. No. Year admitted for Total Total Balance Ta.'< No. & dale ending the Tax deducted Tax paid payable I employees i .
(1) (2) I (3) I (4) I (5) I (6) (7) I I ·- .
8. To be furnished by the employer*
6. Profession. Trade/Employer etc (specify):
7. VAT TIN No. (if any) l. Return for the year ending on
2. Name of the employer+
3. Name of the asscssce/ person" -l. Full address and Telephone No
5. (a) Registration Certificate No.• I 21 o I I I 2 j 8j ol 31 I I I
(b) Enrollment Certificate No.* a ol I : 21 sl 0 41 I I I I I Annual return to be furnished by an employer I enrolled person/employee) of the Jharkhand Tax on Professions, Trades. Callings and Employments Act.2011.
FORNI-JPT-203 [See Section 8 read with Rule 12(3,J • Please (,/) tick appropriate payment oF Tax Agent or Manager or Bank T reasu,y OffK:er FOR USE IN THE TREASURY I received payment of Rs ·-······· P. -················(Rupees , P ) only.
2. Date of Entry , ·················-······---·····-······ Treasurer Accountant Signature of tr~ dealer or deposll"Or .......................... ·························-··············· ·-· -,.,-~································-··············· Rupees (in words) ·-·············---··--···--····--···--····-··················--·-····--·-···········-··-···--···················· .
Name/Registration number/Enrolment certificate number of I Payment on Amount the Emp:oyer/Assessee account of (in figures) Enter the details of the Bank Instrument, if any. ff cash;
indicate as "CASH".
R=istration number of the ernolover 2 3 I 2 Io 1 l 12 18 o I 3 I I I I I I Tax:
' • Interest· I Penalhl - Enrolment certificate number of assessee AppeaVRev,sion FePls\*' J 2 Io I I I 2 8 o 14 I I ' I I I I Miscellaneous* TOTAL I Name of the Orde I Sul>-Grde to which the payment relates .
Name of the Treasury/ Sub-Treasury···················································-··········· .. ················ ••• Treasury Challan No of rollecbOn register for tne Tax·Penod ending Name and Branch of tne State Bank of Jndia I other Schedule Bank ······················-············"· Payment of Tax on Profession, Trades, Callings and Employments For the Quarter ending • :- 30" oi * _,., of * I 31st of • I 31st oi • For the • Jw,e I Sept. Dec. March year I
1. ORIGINAL ( to be sent by the Treasury Officer to the Circle or suo-arae to which the payment relates)
2. DUPLICATE (to be retstaea in the Treasur;')
3. TRIPLICATE [to be returned to thedecler(depositor) far his own use].
4. QUADRUPLICATE [Iv be returned to the dealer (depositor) for l)ejnq forv1arded/attached vatn the Retum to be furnished before the Appropriate C,ommerdal Taxes Authont)i'J.
"0028/107 • Taxes on Professions, Trades, Calfings and Employment)" Serial flO .
GOVERI'IMENTOFJH.-\.RKHAND CH ALLAN U NDE·R JHARKHANDTAX ON PROFESSION, TRADES, CAWNGS AND EMPLOYMENTS RULES, 2012 [See Rule 13(1), 14(1)] (Applicable for the employers and enrolled persons only) FORM JPT 204 'Please(>'? lick appropriate payment ofTiJX AgentorManagerofBank Treasury Officer FOR USE IN THE TREASURY I received payment of Rs ·-··· ··-···-· P. ·········-··-··(Rupees -···· P ) only.
2. Date of Entry : .. . _ ·········-········- Treasurer Accounrent Signature of the dealer or depositor ··························-·· .. ········ ~ ,.... .. . ···-·······"············-·-· .. ··•····· .
Rupees (In words) ·······-··········--··-··················--··· ······-··············-·········· ·······-·-·················· ...•...
Description of Central C-ovemment Department Payment en I Amount account of (in figures)
1. Enter the details of the Bank Instrument, if any. 2 ] Ii cash: indicate as "CASH".
Name of the Central Government OepartmentJ Railway. Tax:
' Interest Penaltv.
Appeal/Revision ~s\• I Miscellaneous* I TOTAL I Name of the Orde / Sub-Orde to which the payment relates .
Name of the Treasury/ Sub-Treasury ·············-········································································ Treasury Challan No. ·········-· of COilection register fer the Tax·PerlOd ending Name and Branch of the State Bank of India I other Sdledule Bank .....•.........•.......................
Payment of Tax on Profession, Trades, Caliings and Employments in relation to the employee For the Quarter ending * :- 3t:J> of * 130" o11-- l31Slol ~ 31.st of • For the " June Sept Dec. I t<arch . \-ear ' I . .
2. DUPLICATE (to be retained in die TreESurl)
3. TRIPL!CA TE ( to be returned to tre deafer (deposit.or) for his own use].
4. QUADRUPLICATE ( to be returned to tile de;/er (depositor) for being forwarded/attadied with the Return to be furnished before the Appropriate Commerdal Taxes Authorityj.
·0028/107 - Taxes on Professions, Traces, callings and Employment}"
1. ORIGINAL (to be sent t,y the Trei1S1JTY Off.cer to the Orde or Sub-Orde to which the payment relates) Serial no .
CH ALLAN UNDER JHARKHANDTAX ON PROFESSION, TRADES, CALLJNGS AND EMPLOYMENTS RULES, 2012 [See Rule !S(l)(e), 15(3)] (Applicable for the Central Government/Railway) GOVERNMENT OF JHARKHAND FORM JPT 205 ' I r I I I y Signature D.D.01 Treasury Officer Placci- Date:- I. Shri. ... .... . .. ... .. .. .. .. .. .. .. solemnly. declare that the above statement arc true, correct and complete 10 the best of ID} knowledge and belief.
Add interest if any payable Rule 18 of the Rules Grand Total Amount paid under Challan No dated ..
I certify that all the employees "ho are liable 10 pay the tax in my employ during. the period of statement have been covered by the foregoing particulars. 1 also certify that the necessary revision in the amount of tax deductable from the salary or wages of the employees on, account of variation in the salary or wages earned by them has been made where necessary.
- Employees whose annual salary or wages or Ta>. per quarter Yearly Amount of Tax both are: .1 deducted (I l (2) (3)
(i) Upto Rs. 3,00,000/- I Nil 1',jl
(u) from Rs. 3,00,001/- to Rs. 5,00,000/- 300/- 1200/- PA
(iii) from Rs. 5,00,001/- to Rs. 8,00,000/- 450/- 1800/-PA
(iv) from Rs. 8,00,001/- to Rs. I 525/- 2100/-PA 10,00,000/- and _l M Above 10,00,000/- I 625/- 12,500/-PA Total I
5. Name of the sub-Treasury
4. Number of employees during the year or quarter in respect of whom the tax is payable is as under:- I I r l I l I. Amount of tax payable for the year on
2. Name of the Central Government Department
3. Address
4. Name of the District Treasury Statement of tax deducted and payable by the Central Government departments and the Treasury Officers under sub-section (I) of Section -5 FORM-JPT-206 See Rule 15 (!)(al and tb) 16fiii) I Instructions :
!. Please ensure that the form is complete
2. This Form shou'.cl oe venried and slgned by:
a. Propneto<, In case of Prol)(ietOfShip concern b. Managing Partner, in case ol Parmership llnn ,md where there is no Managing Partner, by all the partners if there is no registered partmfship deed and in case of a registered partnership deed by any one of them.
c. Marla9ing o,reaor er authonzed signatory, in case of a Company d. Karta, in case of Hmdu Undivided Family e. Authorised Signatay, In all other cases
3. Enclose copy of assessment o«fer/ord<>..r(s) at the appmpnate Court Signature Full name of employer/assessee Designation Date Place Affidavit/Verification I certify that the lnfuITTliltioo giYen "' this form and ,ts attachments (If any) Is true and correct to the best of my knowledge and belief and nothing has been mncealed q. Reason for refund, _ Name of employer/assessee ------- Registration/Enrolment No.-----,,....,,..,,.---,-,----::-:------ Address Buikf1119 Name/Number --------- AreafRoad locality/Market Pin Code E-mail Id Telephone '.'ltrnber(s) Fax \umbeI(s) l.
2.
].
Chedlistof Doo.rnents 0 Refund claim of Rs. ·························-··· 0 Copy of the Assessment Order under which Refund daltn is made a Proof of payment of professional tax paid 0 Copy of the Order(s) of the appropriate Court.
Reasons for Rejectioo (Foe Office Use only) Please tick as applicable 0 Not filed Mandatory 0 Not elld<l5ed SUpport,ng Documenl(s} 0 Other JPT-207 GOVERNMENT OF lHARKHAND COMMERCIAL TAXES DEPARTMENT [See .s«t,i,n20 <&1 With Rule 31] Application for Refund for others Cover Page ' • Signature of Treasury Officer/Mana(l<!r of the Bank.
Seal of Treasury or Bank.
I S,greture of the Treasury Officer I Manager of the Bank (Claimant's signature) Examined.
(to be attested by the In-Olarge of the Circle/Sub-Circle after advice of paymeot Is received irorn their Bank/Treasury.)
Entered in Demand & Collection Register & Refund Register vide Item No dated In-charge ot the Clrcle/Sub·Circle Signatt1re Oe"•natJon Paid on (date) Signature of recipient.
Signature of the In·cha,ge of tile C:lrcle/Sul:>-Orde, I and Signature 0: the concerned Assistants of the Rerotd I Office.
O:ed<e<l the Refur.d Advice of the In-aiarge of the Orc~Sub-Cirde No date ..
on account of the above Refur.d, tt.e sum of Rs. (Figures) Rs (in words) Signature and sea of lrH:harge of the Cirde S,gnature/Countel signature and seal of the J<rr (Admn} cf 0.VISlOn Received pa-enL
3. Certified that m refund order regarding the sum now 1n question has previously been granted and mis ocder of refund has been entered on the original file of Assessment uooer my Slgll<!ture. Plezse pay to Sri/Ms z. Certified that the tax, penalty, or interest concerning whicJl the refund is gNen has been a-edited in Banl</Treasury/vide Olalian '«> dated .
Serial Number of the employer/assessee In Demand and Collection Register showing col!ection of amount regarding which refund Is made .
Amount of refund _ ..
Payable aL. Treasury
1. Certified that with reference to the assessment record bearing Regislrooon/Enrolmem No - of Registration Cerof,cate, a refund of Rs - 15 due to Sri I ·1s Vafld upro 30 days from date ···-·- Payable at Treasury/ SUb- 5'gnature & Designation of Paying Treasury Authority.
Valid up to 30 days From the date Qi Issue ..
Date of order dlrectmg refund _ .
Period .
Registration/Enrolment No •.
Address Name of employer/assessee Book NO .
Sena! No .
Date of issue •.•..•......•....•• Amount of refund .. •.••.....•....•.... (in figures).
..................... in words Book No .
Sena! No ..•...•.....••...•..• Order For RehJnd of l)(ofessional tax OrdeJSUb-Orde Book No .
Serial No ..................•..
Head No .
Deduct Refund Payable to ••••..............
Foil rn. (to be rem,ttro to the Treasury: not to encash) Prcfessional Tax REFUND ADVICE OF PAYMENT Foil I!: (to be presented to the Treasury Officer for payment) Professional Tax REFUND ORDER Counterfoil I Professional Tax REFUND ORDER JPT-207 GOVERNMENT OF JHARKHANO COMMERCIAL TAXES DEPARTMENT (Sae Secwn20 read wilh Rufe 31) Refund Payment Order Whereas. you have fatled to comply the prov,s,oos and notices issued thereof u/s 11 12 of the Act, Therefore Notice is being issued to you. to depos,t Rs .. .. . . berng the sum due from you to, or held by you ror. or on account of Mis .. . . .. .. or you ace further require 10 pay ,nto the Government Treasury a.ny money which may subsequently become due from you to the said dealer upto the amount of arrears. still remallllllg unpaid. lor.hw·'.h on fr1e money becormng due or being hetd by you.
Whereas. you have failed to pay the Assessed Tax u/s 9(5) 10(1) and Interest payab!e or the Penally imposed Therefore you are hereby-euected under rule 13 and 14 to show cause by as to why penaltyr.nterest should not be ,mpased Whereas. you are required ior assessment unoer 'Ille 12(4) as .r.e under s,gneo ,s not satisfied with the content of the said annual return as filed by you as such by • you are hereby directed to furnish the required documents ir suppoit of yO<J1 such apphcat,on Whereas. you have fa.:ed to apply for Reg1s1raoon. though you are liable :o get yourself registered under the Act. Therefore you are hereby direa~d to sllcw cause by .. as to why assessment I penalty not be imposed under Section 9(3) read w,th rule 17 of the Act Whereas. you have fallP<I to pay tax es i:,:, re,.sed netum and as such you are required to pay the difference Admrtted Tax and Interest payab!e ttereof in respect to the Penod Whereas ·'l respect to tile ajl!)lica:ion foieo by yoi, for amendment I cancenauon you am hereby directed to fumish by .. .. .. .... • the requ,red documents I pleadings .n s~ppor1 of such cancellation. You are furtr.er d,recled mat tne undersigned is not sat<sfied Wtth the particulars contained 1n JPT 106 and as such he is m opinion that the applocation :or cancellation should te refused, as f,!ed by you and as such you are requred to fum1sh the required documents or p!ead ngs by . !or the needful.
Whereas. you have no: fled Ret- u rn u/s 8111 cf the Act, and as such you are hereby <!:reeled to show cause u/s 8(3) of the Act by .. . .... {date) as to w!ly penalty · ,n:erest is payable by you Whereas, the prescribed authonty Is not saostied w1:h the partx:ulars o( the apphcatroo rn JPT 101/103 in respect to the reg,scrat1on under secnoo 6/7, you are t.ereby directed to appear before the un<:ers,gned by ......... .... .. ... and su\>mlt or fumiSl1 the required document:s/plead,ngs, failing which the undersigned shall have no oocon but to reject the said ap:)bcaoons.
Fax No./ema,1-id, _ Address _ Name _ ______ __:Orde,,'Sub<,rde Office of the· _ of Commercial Truces
2. Ccniftcate of Enrollment No. und.:r Rule 4: • 2101 2lslo141 : 2 I sj o: 3j Notice No .
Dated ·-·--·· ..
l. Registration '>:o under rule 3: • .
NOTICES UNDER THE ACT JPT-301 GOVERNMENT OF JHARKHANO COMMERCIAL TAXES DEPARTMENT NOTICE OF HEARING UNDER THE JHARKHANO TAX ON PROFESSIONS, TRADES, CALLINGS ANO EMPLOYMENTS ACT, 2011 (See Section 7(5), 7(6). 8(3). 9(3). 9(5). 11 and 12 read ,..,;th Rule 17. 25(4)1 O Rs . (in words also) .. claimed by you as deposited and supported by receipts but not verified, shall be adjusled after venfication to be made by this office D O Rs (in words also) _ _............. at ready deposited by you ................................. have been adjusted.
Dy. comrmssioner/ Assis1ant Comrmssroner/ Commercial Taxes Officer/ Se"I Enclosure:
Date Circ,e The amount of Tax I Penalty I Interest shall be paid by you in the Government Treasury by the ............................. day of .. year .. .. .. I or . days from the service of this Notice 'Whereas, the prescribed authonty rs of the opin,on that you have contravened the provisicns or section ......... read vnth rule aod as such you are hereby d1recled/required to pay Rs as tax/penalty/ interest by .. under the provisions of the Act and the Rules.
• Applicable for any other notices/demand under the Act or the Rules as the case may be the prescnbed authorities may deem proper and necessary.
Take notice that you have been assessed to tax I Penalty has been imposed on you/an Interest has been charged on you Is payable by you/ amounting to Rs (figure) .. .. (In words) in connection with the tax Assessment or Other Order for the period and as such you are required to pay the said amount by .. ..
2. Address Budding Name/ Number Areal Road locality/ Market Pin Code Telephone Number(s)/email-id ·············-··········-··· ' . Name of Assessee t.
Office of the ..
.... ... . .. . Circle/sub-circle
2. Certificate of Enrollment No. under Rule 4: - 21 a I Registration No under rule 3: . I.
{See Rule 17 and 21 I NOTICE OF DEMAND JPT-302 GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT • Commissioner I Additional Commissioner Joint Commissioner I Dy. Commissioner I Assistant Comm1ssioner of Commercial Taxes I Commercial Taxes Officer • Place.
'Whereas. the prescnbed authonty is of the opinion that you have contravened the provisions of section ...... read with rule and as such you are hereby directed/required to . . to appear/ furnish the required documents in support of the said default by .... . .•. . in course of the aforesaid • Applicable for any other notices under the Act o< the Rules as the case may :ie. the prescribed authorities may deem proper and necessary.
Date:
Whereas, the prescnbed authority ls of the opinion that you have contravened the provisions of the rules and as well as such contravention is also continuing as on date and as such you are rtable to be penalized vide rule 34 of the rules. Therefore you are hereby dnected to furnish the details I pleadings by . . ... . .. . .. ... .. . . . . . as to why penalty should not be imposed Whereas, the undersigne<I, in respect to the appeal I revision file<! uls 14 or 15 of the Act. ls not satisfied with your claim as such you are hereby directed by . to appear personally or throuqh your authorised person to furnish I plead in order to satisfy the undersigned Failing which your application shall stand rejected.
Whereas. the prescribed authority is of the op<ruon that a review under rule 25 of the Act IS required and as such it shall affect the enhancing of the tax or penalty or both or reducing your refund claim u/s 20 of the Act and as such you are hereby directe<I to appear by ..... to furnish the required documents 1n support of the aforesaid.
Whereas, the application for refund uls 20 ts inconsistent with the rules prescribed and as such by ................... you are hereby directed to furnish the required documents in support of your such application tor refund.
• e) Any other relief claimed
7. Have you paid tile admitted liability? Yes No Is yes. enclose copy of bank cnauan as proof of payment
8. Is the said order an ex-parte assessment? Yes No
9. Have you paid the remaining disputed liability? ;Yes ,No If yes, enclose copy of bank challan ae proof of payment
9. Grounds for appeal ~ Yes ~No Enclose additional sheet(s) in case ltns space is not sufficient Enclose all documents/ evidence that you want to be considered regarding your appeal dispute in interest of Amou:it d) If rate er tax is disputed Turnover (Rs) Amount of tax disputed (Rs) If order of penally! interest ,s disputed Sectron ur:der which penalty/ interest is disputed -----------c-c, Amount of penahy m dispute (Rs) (Rs) c) (Rs) Section, under which order passed anc designation of assessing authonty - Relief claimed ,n appeal - a) Total liability including tax. interest and penalty Determined by the authorised officer or assessing----------- authonly (Rs) Admitted by the appellant (Rs) Disputed by !he appellant (Rs) b) If turnover is disputed Disputed turnover (Rs) Tax due on disputed turnover
5.
6.
APPEAL U/S 21 OF THE JHARKHAND TAXATION ON LUXURIES IN HOTELS ACT, 2011 AGAINST ORDER DATED PASSED BY _ 1 Name of the Dealer
2. Registration
3. Address Building Name/Number ----------- Area/Road Locality/Market Pin Code E-mail Id Telephone Number(s) Fax Number(s) 4 Date of service of order appealed against __ I __ I _ DD/MM/YYYY i, e.
all partnership c.
d.
The applicatton should be filed in duplicate Affix court fee stamp as prescribed.
Enclose proof payment of undisputed amount of tax Enclose proof payment 20% of the disputed amount of lax. as the case may be.
Enclose copy of !he order appealed against.
In case of delay. enclose Form JPT 601 Enclose Form JPT 603 for stay of demand This Form should be venfied and signed by:
a Proprietor, in case of Proprietorship concern b. Managing Partner, in case of Partnership firm and where there is no Managing Partner, by !he partners if there rs no registered partnership deed and in case of a registered deed by any one of them.
Managing Director or authorized signatory. in case of a Company Karta, in case of Hindu Undivided Family Authorised Signatory, m au other cases Or by the declared Business Manager JPT401 GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT [See Section 14{1) read with Rule 20] Memorandum of Appeal Instructions:
1.
2.
3.
4.
5.
6.
7.
8.
,,• , No Yes I I --00/MM/YYYY _ 6 7 5 4 \, 2
3.
Name of the Hotelier Reg.straL'on No _ Address Building Name,Number ------------ Are2/Road Loc:a..iy.Mari<et P,n Code E-mai Id T e,ephOne Number(s) Fax 'Jumber(s) Date of the order sought to be revised (Please enclose copy of the above crder) Section, under Which order passed and authonty wh•ch passed the Older Period or dispute Have you preferred an appeal against the sa,d order?
8 Disputed amount
9. Grounds for revrs:on o! the said order Enclose additional sheet(s) in trus space ,s not sufficient Enclose a Jocuments/ evidence that you want to be considered regarding your apphcation Verification certify that the above information and ,ts eeeosures (rf any) rs true and correct to the best or my knowledge and be ,el and not.~.ng has been concea!ed Signature Full name of Appficant Designa~cn Date Place e f all partnership c d.
Instructions:
1 The application should be fded "' duprteate 2 Enclose copy or order !or whtCh re-,s.on app,cabon being r,ted 3 This Form should be verified and signed by· a Prop<ieto<. in case ol Prop,,etorsh.p concem b Managing Partner, m case of Partnership ftrm and where there rs no Managing Partner, by the partners ,f there rs no reg,stered partnership deed and in case of a registered deed by any one of them Managing Director or authonzed s,gnatOIY. ,n case of a Company Karta, in case or Hindu Undrvided Fam11~ Authorised Signatory In all other cases Or by the declared Bus.ness 'Aanaser Application for Revision by Commissioner JPT 402 GOVERNMENT OF JHARKHANO COMMERCIAL TAXES DEPARTMENT (See Section 15 read wnh Rule 21)