The Commercial Taxes Department of Jharkhand on September 24, 2020 has issued the Jharkhand Tax on Professions, Traders, Calling and Employment (Amendment) Rules, 2020 to further amend the Jharkhand Tax on Professions, Traders, Calling and Employment Act, 2011.
The following amendment has been made:
•Rule 3, which specifies the grant of certificate of registration and enrolment, has been substituted, namely:
“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 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 along with necessary documents.”
•Rule 5, which specifies the amendment in the registration or enrolment, has been substituted, namely:
“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.”
•Rule 7, which specifies the cancellation of certificate of registration and enrolment, has been substituted, namely:
“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.”
•Rule 13, which specifies the payment of tax and auto generation of return, has been substituted, namely:
“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).”
•Rule 14, which specifies the payment of tax by enrolled persons, has been substituted, namely:
“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.”
[Notification No. S.O. 79]
