The Commercial Taxes Department, Jharkhand on February 21, 2023, issued an amendment to the Departmental Notification No. S.O. 218 dated March 31, 2006, which states the Central Sales Tax (Jharkhand) Rules, 2006.
The following has been stated namely: -
• Rule 2 which specifies “Definitions” has the following inserted namely: -
“(aa) ‘Additional Commissioner’ means any person appointed to be an Additional Commissioner under Jharkhand Value Added Tax Act, 2005”
• In Rule 8 which states “Authority from which forms of declaration may be obtained; use, custody and maintenance of records of such forms and matters incidental thereto” sub-rules (4), (5), (6), (7), (8) and (12) has been amended namely: -
The words “Joint Commissioner or” shall be inserted before the existing words “Deputy Commissioner”
• In Rule 11 which states “Authority from which form of declaration F may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto” sub-rule (7), (8), (9), (10), (11), (15) and proviso of sub-rule (15) shall be amended namely: -
The words “Joint Commissioner or” shall be inserted before the existing words “Deputy Commissioner”
This has come into force on February 21, 2023
[Notification No. 02 dated 14.02.2023]
