THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
27 Baishakh, 1941(S)
Ranchi, Friday, 17th May, 2019
COMMERCIAL TAXES DEPARTMENT
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Notification
17th May, 2019
S. O. No. 53 dated 17th May, 2019-- In exercise of the powers conferred by Section 94 of
the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand
is pleased to make the following Amendments in the Departmental Notification No. S.O. 219
dated 31.03.2006:-
1. Short Title and Commencement: -
(i)
These Rules may be called Jharkhand Value Added Tax (Amendment) Rules, 2019
(ii)
These Rules shall come into force from the date of issuance of the Notification.
2. Amendments in Form JVAT 200–
(i) The Serial No. 53 (Taxable Sales of Goods specified in Part-E of Schedule-II: Oil companies
to the dealers) of the Form JVAT 200 shall be substituted in the following manner :-
No. 404
Jharkhand Gazette (Extraordinary), Friday, 17th May, 2019
2
SL.
No.
Description
of Goods
Rate
of
Tax
Sale Price
excluding
tax (Before
Sales
Return)
Quantity
of Goods
(in KL)
Output Tax
payable (at
the first
stage of Sale
in the State)
Rate of
Rebate (in
Rs. per
Litre)
Total
Rebate in
Tax
(C1*D1
Net Output
Tax payable
(at the first
stage of Sale
in the State)
(D-D2)
A
B
C
C1
D
D1
D2
D3
(f)
Total of (c)
(g)
Total of (D3)
(ii) After Serial No. 58 of the Form JVAT 200, new Serial Nos. 58(A), 58(B) and 58(C) shall be
inserted in following manner :-
58(A) ITC not admissible (Forfeited ITC) for the current tax period
58(B) ITC not admissible (Forfeited ITC) for the previous Tax Periods
58(C) Less: ITC erroneously availed on consumables during previous tax periods
3. Amendments in Form JVAT 204 –
(i) The Serial No. 52 (Aggregate of Taxable Sales of Goods specified in Part-E of
Schedule-II: Oil companies to the dealers) of the Form JVAT 204 shall be substituted in the
following manner :-
SL.
No.
Description
of Goods
Rate
of
Tax
Sale Price
excluding
tax (Before
Sales
Return)
Quantity
of Goods
(in KL)
Output
Tax
payable
(at the
first stage
of Sale in
the State)
Rate of
Rebate
(in Rs.
per
Litre)
Total
Rebate in
Tax
(C1*D1
Net Output
Tax payable
(at the first
stage of Sale
in the State)
(D-D2)
A
B
C
C1
D
D1
D2
D3
(f)
Total of (c)
(g)
Total
of
(D3)
Jharkhand Gazette (Extraordinary), Friday, 17th May, 2019
3
(ii) After Serial No. 58 of the Form JVAT 204, new Serial Nos. 58(A), 58(B) and 58(C) shall be
inserted in following manner:-
58(A) ITC not admissible (Forfeited ITC) for the current tax period
58(B) ITC not admissible (Forfeited ITC) for the previous Tax Periods
58(C) Less: ITC erroneously availed on consumables during previous tax periods
(File NoVa Kar. Compu./14/2019 )
By the Order of the Governor of Jharkhand,
Prashant Kumar,
Secretary cum Commissioner,
Commercial Taxes Department,
Jharkhand, Ranchi.
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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.
Jharkhand Gazette (Extraordinary) 404 -- 50.