THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

2 Ashwin, 1942 (S)

Ranchi, Friday, 24^th September, 2020

COMMERCIAL TAXES DEPARTMENT

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NOTIFICATION

22^nd September, 2020

S.O. No. 79 dated 22^nd September, 2020- In exercise of the powers conferred by Section 31

of the Jharkhand Tax on Professions, Traders, Calling and Employment Act, 2011 (Jharkhand Act 02,

2012) the Governor of Jharkhand is pleased to make the following amendments in the Departmental

Notification No S.O. 21 Dated 03.09.2012 :-

AMENDMENT

1. Short title, extent and commencement – (1) These Rules may be called as the Jharkhand Tax on

Professions, Traders, Calling and Employment (Amendment) Rules, 2020.

(2) It shall extend to the whole of the State of Jharkhand.

(3) It shall come into force from the date of its publication in the Official Gazette.

2. Amendment in Rule 3– The existing Rule 3 shall be substituted as follows :-

“3. Grant of certificate of registration and enrolment-(1) Every assessee ( other than government

servant employer) having place of work within the jurisdiction of registering authorities and

required under sub section (1) and or sub section (2) of Section 7 of the Act to obtain a

certificate of registration and or enrolment; shall make true, correct and complete application

No. 457

Jharkhand Gazette (Extraordinary), Friday, 24^thSeptember, 2020

for registration and or enrolment to such registering authorities, separately in respect of his

place of work within the jurisdiction of the respective circles, electronically in form JPT 01

alongwith necessary documents.

Provided that any employer having more than one place of work falling within the

jurisdiction of different registering authorities, may apply for a single consolidated enrolment,

in respect of all such places of work , to the registering authority having jurisdiction over the

declared principal place of work.

(2) (a) on receipt of the application for registration or enrolment or both through electronic

system by the applicant in From-JPT-01 a system based registration certificate in Form-

JPT-02 shall be auto generated within 24 hours.

(b) If the registering authority finds after registration that the information furnished by

the applicant in the application is incorrect he shall direct the applicant to apply for

amendment in his registration certificate under rule 5.”

3. Rule 4 shall be deleted.

4. Amendment in Rule 5– The existing Rule 3 shall be substituted as follows :-

“5. Amendment of registration and enrolment- Where there is any change in any of the

furnished in the application for registration and or enrolment in Form JPT 01, either at the

time of obtaining the certificate for registration and or enrolment or as amended from time

to time; the registered and or the enrolled person shall, within fifteen days of such change,

submit an application for amendment electronically in Form JPT -01A along with necessary

documents relating to such change.

Where the registering authority issues direction under clause (b) of sub rule (2) of the

rule 3 of these rules, the registered and or the enrolled person shall, within fifteen days of

such direction, submit an application for amendment electronically in Form JPT-01A along

with necessary documents.

On receipt of an application for amendment under the above sub rule (a) or (b), the

registering authority shall , after due verification, approve or reject the amendment within a

period of fifteen days from the receipt of the application in Form JPT-01A. On approval

such amendment shall take effect from the date of occurrence of event warranting such

amendment.”

5. Rule 6 shall be deleted

6. Amendment in Rule 7 – The existing Rule 7 shall be substituted as :-

“7. Cancellation of the certificate of registration and enrolment- Where the assessee has

ceased to be liable to pay tax under the Act or in case of a firm or association of a persons,

if it is dissolved; an application for cancellation shall be electronically submitted in Form

JPT-06 within one month of such event.

On receipt of an application for cancellation in Form JPT-06, the registering authority

shall, approve or reject such application within a period of fifteen days of its receipt.”

Jharkhand Gazette (Extraordinary), Friday, 24^thSeptember, 2020

7. Rule 11 & 12 shall be deleted

8. Amendment in Rule 13 – The existing Rule 13 shall be substituted as follows :-

“13. Payment of tax and auto generation of return- (1) The employer and the assessee

registered under Sub-section (1) of Section 7 shall make online payment of tax, interest and

penalty (if any) through departmental portal in Form-JPT-03 quarterly and said amount

shall be deposited into the Head of accounts-0028/107-(Taxes on Professions, Trades,

Callings and Employment).

Provided that the assessee shall have the option for one time advance payment of tax for

the whole year subject to the condition that such payment shall be made in the first quarter

of the financial year.

(2) After payment of tax liability successfully, system will generate the return in Form

JPT-04 automatically. Such return shall be considered deemed to be filed by the assessee

for the specified period.”

9. Amendment in Rule 14 – The existing Rule 14 shall be substituted as follows :-

“14. Payment of tax by enrolled persons - (1) A person enrolled under Sub-section (2) of

Section 7 shall make online payment of tax, interest and penalty (if any) through

departmental portal in Form-JPT-03 quarterly and said amount shall be deposited into the

Head of accounts-0028/107-(Taxes on Professions, Trades, Callings and Employment).

Provided that the enrolled person shall have the option for one time advance payment of

tax for the whole year subject to the condition that such payment shall be made in the first

quarter of the financial year.

(2)After payment of tax liability successfully, system will generate the return/ statement

automatically. Such return/statement shall be considered deemed to be filed by the assessee

for the specified period.

(3) The employer registered under section 7 (2) of the Act shall declare total number of

employees as per the schedule. Based on such declaration the system shall auto calculate the

tax liability of the employer.”

10. Amendment in Rule 15 – (i) In the existing sub-rule(1)(e), ‘Form JPT 205’ shall be

substituted by ‘Form JPT 03’.

(ii) Sub-rule (3), (4) and (5) of the existing Rule 15 shall be deleted

11. Amendment in Rule 16 – Clause (iii) of the existing Rule 16 shall be deleted

12. Amendment in Rule 18– The existing Rule 18 shall be substituted as follows :-

Jharkhand Gazette (Extraordinary), Friday, 24^thSeptember, 2020

“18. Penalty on tax for failure to deduct or to pay the tax – (1) If an assessee registered

under sub-section (1) of Section 7 of the Act fails to pay tax by the due date, as required under the

Act or these rules, interest at the rate of two percent of the tax payable shall be payable for every

month of default or part thereof.

(2) If any employer, enrolled under sub section (2) of section 7 of the Act, does not deduct the tax

at the time of payment of salary or wages or after deduction fails to pay tax by the due date or if

an assessee fails to pay tax by the due date, as required under the Act or these rules, interest at the

rate of two percent of the tax payable shall be payable for every month of default or part thereof.”

13. Amendment in Rule 19 – The existing Rule 19 shall be substituted as follows :-

“19. Notice under sections 5(1), 7(6), 8(3) and 9(5) - The notice under sub-section (1) of section

5, sub-section (6) of Section 7, sub-section (3) of Section 8 or sub-section (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

301.”

14. Amendment in Rule 22 – Clause (iii) of sub-rule (2) of the existing Rule 22 shall be

substituted as follows :-

“(iii)

A Treasury Challan/e-challan shall be attached in support of having paid the fee rupees

fifty for the filling of an appeal.”

15. Amendment in Rule 23 – (a) Sub-rule (1) of the existing Rule 23 shall be substituted

as follows:-

“(1) An application for revision by the Commissioner under Section 15(1) shall be made in Form

JPT 402 and accompanied by a Treasury Challan in support of having paid the fee rupees one

hundred.

(b) Sub-rule (3) of the existing Rule 23 shall be substituted as :-

(3)An application for revision by the Tribunal under Section 15(6) shall be made in Form JPT

402 and accompanied by a Treasury Challan in support of having paid the fee rupees one

hundred.”

16. Amendment in Rule 26 – (a) In sub-rule (1) of the existing Rule 26, after the words

“fifteen days of such shifting”, the words “shall apply for online amendment in the

registration/ enrolment certificate as per rule 5 of this Rules”, shall be inserted.

(b) Sub-rule (2) of the existing Rule 26 shall be deleted.

17.

(i) Amalgamation of prescribed Form JPT 101 and JPT 103 into Form JPT 01 :

Form JPT 101 and JPT 103 are amalgamated as Form JPT 01 (Copy of Form JPT

01 enclosed)

(ii)

Amalgamation of prescribed Form JPT 102 and JPT 104 into Form

JPT 02 : Form JPT 102 and JPT 104 are amalgamated as Form JPT 02 (Copy of

Form JPT 02 enclosed)

(iii)

Form JPT 204 is substituted by Form JPT 03 (Copy of Form JPT 03

enclosed)

Jharkhand Gazette (Extraordinary), Friday, 24^thSeptember, 2020

(iv)

Amalgamation of prescribed Form JPT 201, JPT 202 and JPT 203 into

Form JPT 04 : Form JPT 201, JPT 202 and JPT 203 are amalgamated as Form

JPT 04 (Copy of Form JPT 04 enclosed)

18.

After Rule 34, the list of Forms is hereby substituted as:-

“Form JPT 01, JPT 01A, JPT 02, JPT 03, JPT 04, JPT 05, JPT 06, JPT 106,JPT 207, JPT 301,

JPT 302, JPT 401 and JPT 402 are appended to these Rules."

(File No.Va.Kar./Sansodhan/6/2020)

By the Order of the Governor of Jharkhand,

(Vandana Dadel)

Secretary

Commercial Taxes Department,

Jharkhand, Ranchi