GST – States – S.O. No. 83 – 60/2018 – State Tax – Dated:- 7-12-2018 – COMMERCIAL TAXES DEPARTMENT Notification 7 December, 2018 Notification No. 60/2018 – State Tax S.O. No. 83 Dated-7 December, 2018:- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Thirteenth Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 30th October, 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:- 83A. Examination of Goods and Services Tax Practitioners.-(1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under su
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designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. (6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination: Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule. (ii) A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified in clause (i). (iii) A person shall register and pay the requisite fee every
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tion, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: – (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehavi
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or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal. (13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons. Explanation :- For the purposes of this sub-rule, the expressions – (a) jurisdictional Commissioner means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been selected as State; (b) NACIN means as notified by notification No. 24/2018- State Tax, dated 13.06.2018. Annexure-A [See sub-rule7
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al Commissioner State Tax or Joint Commissioner State Tax ; (b) in sub-rule (1), in clause (b), shall be omitted; (c) in sub-rule (1), in clause (c), for the words and brackets the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Taxes, Assistant Commissioner State Taxes or State Tax officer , the following words and brackets shall be substituted, namely:- any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner State Tax, Assistant Commissioner State Tax or State Tax officer ; (ii) (a) in sub-rule (2), in clause (a), for the words and brackets the Additional Commissioner State Taxes , the following words and brackets shall be substituted, namely:- the Additional Commissioner State Tax or Joint Commissioner State Tax ; (b) in sub-rule (2), in clause (b), shall be omitted; (c)in sub-rule (2), in clause (c), for the words and brackets the Joint Commissioner (Appeals
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osted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly. . 5. In the said rules, in FORM GST REG-16,- (a) against serial number 7, for the heading, the following heading shall be substituted, namely:- In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc. ; (b) in the instruction, after the Table, for the paragraphs beginning with the words In case of death of sole proprietor and ending with the words surrender of registration falls , the following paragraphs shall be substituted,
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n return related liabilities , the following form shall be substituted, namely:- Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- GSTIN/Temporary Id – Date- Name (Legal) – Trade name, if any – Stay status – Stayed/Un-stayed Period – From -To (dd/mm/yyyy) Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for dischargingliability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)]
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nt is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously 8. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:- Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Disputed Amount Determined Amount 9. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely:- FORM GST DRC-07A [See rule 142A(1)] Summary of the order creating demand under existing laws Reference No.: Date: Part A – Basic details Sr. No. Description Particulars (1) (2) (3) 1 GSTIN 2 Legal name <
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te/UT Acts CST Act Signature Name Designation Jurisdiction To _______________ (GSTIN/ID) _________________ Name _______________ (Address) Copy to:- Note:- 1. In case of demands relating to short payment of tax declared in return, acknowledgement/reference number of the return may be mentioned. 2. Only recoverable demands shall be posted for recovery under GST laws. Once a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A. 3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax. 4. Latest order number means the last order passed by the relevant authority for the particular demand. 5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if
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