The Commercial Taxes Department, Govt. of Jharkhand on June 02, 2026, issued the amendment to the Jharkhand Value Added Tax Rule, 2006.
The following has been amended in Rule 14:
• Under the amendment, retail outlets (other than those owned by oil companies) that sell petrol or high-speed diesel in Jharkhand and procure such products from VAT-registered dealers within the State will no longer be required to file the Quarterly Return in Form JVAT-200.
• Similarly, retail outlets engaged in the sale of liquor (including country liquor and liquor other than country liquor) purchased from the Jharkhand State Beverages Corporation Limited or other VAT-registered wholesalers in the State will also be exempt from filing Quarterly Return in Form JVAT-200. This exemption, however, does not apply to sales by hotels, restaurants, bars, clubs, and microbreweries.
• The amendment further exempts the same categories of fuel and liquor retail outlets from filing the Monthly Abstract in Form JVAT-213. The changes are intended to reduce compliance burdens for retail dealers whose purchases are already routed through registered suppliers within the State.
• The notification comes into force on June 02, 2026.
[Notification no. - S.O.NO. 03]
