THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
11 CHAITRA, 1944 (S)
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 07.07.2021
No. 147
2
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, Ranchi
Jharkhand Gazette (Extraordinary), Friday, 1st April, 2022, 3
FORM JED – 201
RETURN FOR THE MONTH / QUARTER ENDED ON: ….../…./……..
Dealer details:
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
Dealer's identity:
5. Name
6. Address
7. Contact No.
Turnover Details:
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
4
Jharkhand Gazette (Extraordinary), Friday, 1st April, 2022
Electricity Duty Calculation :
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
19. Net charges for energy collected from unmetered premises :
Amount of
energy
charges
Duty payable at the
appropriate rates
(i)
(ii)
(iii)
Total
20. Gross Duty Payable (15+16)
21. Add:
(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, 5
FORM JED - 202
RETURN FOR THE ANNUAL ENDED ON: 31/03/………..
Dealer details:
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
Dealer's identity:
5. Name
6. Address
7. Contact No.
Turnover Details:
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
6
Jharkhand Gazette (Extraordinary), Friday, 1st April, 2022
Electricity Duty Calculation :
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
19. Net charges for energy collected from unmetered premises :
Amount of
energy charges
Duty payable at the
appropriate rates
(i)
(ii)
(iii)
Total
20. Gross Duty Payable (15+16)
21. Add:
(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:
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