The Government of Jharkhand on March 06, 2023, issued a notification to amend Notification No. S.O. 219 dated March 31, 2006, i.e. Jharkhand Value Added Tax Rules, 2006.
The following amendments have been stated:
• Amendment in clause (a) of sub-rule (3) of Rule 13 which specifies ‘Tribunal’
The existing words “Joint Commissioner” shall be substituted by the words “Additional Commissioner”.
• Amendment in sub-rule (13) of Rule 13 which specifies ‘Tribunal’
The existing words “Assistant Commissioner” shall be substituted by the words “Deputy Commissioner”
• Amendment in “Explanation (iii)” of sub-rule (2) of Rule 15 which specifies ‘Payment of Tax’
The words “Joint Commissioner” shall be inserted before the existing words “Deputy Commissioner”.
• Amendment in sub-rule (1) of Rule 16 which specifies ‘Grant of installments’
The existing words “Joint Commissioner (Administration)” shall be substituted by the words “Additional Commissioner (Administration)”.
• Amendment in clause (a) of sub-rule (1) of Rule 19 which specifies ‘Refund and Provisional Refund’
After the existing words “Commercial Taxes Officers”, the words “Assistant Commissioner” shall be inserted.
• Amendment in clause (iii) of sub-rule (1) of Rule 50 which specifies ‘Services of Notice’
The existing words “Joint Commissioner (Administration)” shall be substituted by the words “Additional Commissioner (Administration)”.
• Amendment in sub-rule (1) of Rule 55 which specifies ‘Powers of Circle In-charge to allot work among Officers’
Before the existing words “the Deputy Commissioner”, the words “the Joint Commissioner” shall be inserted.
• Amendment in Rule 57 which specifies ‘Prescribed Authority for the purposes of certain Sections of the Act’
After the full stop of the existing first sentence of the first para and before the existing words “The Deputy Commissioner”, the words “The Joint Commissioner/” shall be inserted.
• Amendment in Form JVAT 209
In JVAT Form-209, at the end of certificate 3 of counterfoil II, the existing words “JCCT (Admn.)” shall be substituted by the words “Addl. CCT (Admn.)/JCCT”.
This notification will be effective from March 06, 2023.
[Notification No. S. O. No. 04]
