THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
11 CHAITRA, 1944 (S)
No. 147
RANCHI, FRIDAY, 1st APRIL, 2022
Commercial Taxes Department
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NOTIFICATION
1st APRIL, 2022
S.O No. 11 Dated 01.04.2022--In exercise of the powers conferred by sub-section (2) of Section 10 of the Bihar Electricity Duty Act, 1948 (Bihar Act XXXVI of 1948, as adopted by the State of Jharkhand and as amended by Jharkhand Act No 10, 2011 and 5, 2012), the Governor of Jharkhand is pleased to make amendments in the Bihar Electricity Duty Rules, 1949, (as adopted by the State of Jharkhand) in the following manner:-
1. Short title, extent and commencement;
(i) These Rules may be called the Jharkhand Electricity Duty (Amendment) Rules, 2021 (ii) It shall extend to the whole of the State of Jharkhand.
(iii)It shall be deemed to have been effective from 07.07.20212 Jharkhand Gazette (Extraordinary), Friday, 1st April, 2022
2. Amendment in Rule 2 –
A new Explanation II shall be added after the existing Explanation in clause (eb) of Rule 2 in the following manner:-
Explanation II - Unless the context otherwise requires, net charges shall be arrived at after excluding following charges from the 'Energy charges':-
i. Demand charge / fixed charge;
ii. Meter rent/ service line charge;
iii. Capacitor surcharge;
iv. Voltage rebate;
v. Load Factor rebate;
vi. Delayed payment surcharge; or
vii. Any other surcharge/ rebate
(File No. Va Kar Sansodhan/ 5/ 2020) By the order of the Governor of Jharkhand
Aradhana Patnaik, Secretary, Commercial Taxes Department, Jharkhand, RanchiJharkhand Gazette (Extraordinary), Friday, 1st April, 2022, 3
FORM JED – 201
RETURN FOR THE MONTH / QUARTER ENDED ON: ….../…./……..
| General Information: | |
| Return Type | Revised |
| 1. Date of original Return | Acknowledgement No. of original Return |
| 2. Period From Date | Period To Date |
| 3. Acknowledgement Number | Acknowledgement Date |
| 4. Nil Return 5. Name | |
| 6. Address | |
| 7. Contact No. |
Turnover Details:
| G ross Turnover Details: | ||
| 8 | Gross unit of energy generated by the licencee during this period | |
| 9 | Gross unit of energy sold by the licencee to the another licencee for resale purpose during this period | |
| 10 | Gross unit of energy sold by the licencee/assessee to the another licencee/assessee for consumption during this period | |
| 11 | Gross unit of energy as purchased by the licencee/assessee for resale to the another licencee/assessee for consumption during this period | |
| 12 | Gross unit of energy as purchased by the licencee/assessee consumption there of during this period | |
| 13 | The unit of energy lost in transmission during this period | |
| 14 | Units of energy consumed or sold during this period | |
| 15 | Less Auxilliaries/own consumption | |
| 16 | Net charges for energy consumed or sold during this period | |
| 17 | Any others charges |
Electricity Duty Calculation :
| 1 8. Turnover of energy consumed or sold and Energy charges :- | |||
| Net charge for energy consumed or sold | Duty payable at the appropriate rates | ||
| (i) | Domestic/Non-Domestic LT/Domestic HT/ Temporary Supply / Advertisment/ Religious places/ Prayer Establishments/ Any category of consumption not falling any categories. | ||
| (ii) | Industrial HT/ Mining / Any type of HT Connection excluding domestic HT/ Commerical HT Up to 10 MVA | ||
| Industrial HT/ Mining / Any type of HT Connection excluding domestic HT/ Commerical HT above 10 MVA | |||
| (III) Irrigation & Agriculture | |||
| (iv) | Captive consumption by mining, commerical and industrial units,who have intalled generating sets | ||
| (v) | Captive consumption by all industrial units, who have installed power station. | ||
| (vi) | Captive consumption by all mining units, who have installed power station. | ||
| Total | |||
| Amount of energy charges | Duty payable at the appropriate rates | ||
| (i) | |||
| (ii) | |||
| (iii) | |||
| Total | |||
| 20. Gross Duty Payable (15+16) |
| (a) | Add: Amount of interest : if any payable | |
| (b) | Add: Amount of penalty : if any payable | |
| 22. Total Duty Payable with interest and penalty |
23. Tax paid Details:
Jharkhand Gazette (Extraordinary), Friday, 1st April, 2022, 5FORM JED - 202
RETURN FOR THE ANNUAL ENDED ON: 31/03/………..
| General Information: | |
| Return Type | Revised |
| 1. Date of original Return | Acknowledgement No. of original Return |
| 2. Period From Date | Period To Date |
| 3. Acknowledgement Number | Acknowledgement Date |
| 4. Nil Return 5. Name | |
| 6. Address | |
| 7. Contact No. | |
| Gross Turnover Details: | |
| 8 | Gross unit of energy generated by the licencee during this period |
| 9 | Gross unit of energy sold by the licencee to the another licencee for resale purpose during this period |
| 10 | Gross unit of energy sold by the licencee/assessee to the another licencee/assessee for consumption during this period |
| 11 | Gross unit of energy as purchased by the licencee/assessee for resale to the another licencee/assessee for consumption during this period |
| 12 | Gross unit of energy as purchased by the licencee/assessee consumption there of during this period |
| 13 | The unit of energy lost in transmission during this period |
| 14 Units of energy consumed or sold during this period | |
| 15 | Less Auxilliaries/own consumption |
| 16 | Net charges for energy consumed or sold during this period |
| 17 Any others charges |
| 18. Turnover of energy consumed or sold and energy charges :- | |||
| Net charge for energy consumed or sold | Duty payable at the appropriate rates | ||
| (i) | Domestic/Non-Domestic LT/Domestic HT/ Temporary Supply / Advertisment/ Religious places/ Prayer Establishments/ Any category of consumption not falling any categories. | ||
| (ii) | Industrial HT/ Mining / Any type of HT Connection excluding domestic HT/ Commerical HT Up to 10 MVA | ||
| Industrial HT/ Mining / Any type of HT Connection excluding domestic HT/ Commerical HT above 10 MVA | |||
| (III) Irrigation & Agriculture | |||
| (iv) Captive consumption by mining, commerical and industrial units,who have intalled generating sets | |||
| (v) Captive consumption by all industrial units, who have installed power station. | |||
| (vi) Captive consumption by all mining units, who have installed power station. | |||
| Total | |||
| Amount of energy charges | Duty payable at the appropriate rates | ||
| (i) | |||
| (ii) | |||
| (iii) | |||
| Total | |||
| 20. Gross Duty Payable (15+16) |
| (a) | Add: Amount of interest : if any payable | |
| (b) | Add: Amount of penalty : if any payable | |
| 22. Total Duty Payable with interest and penalty |