Gazette Notifications

Released Date: 24th Sep, 2020

Jharkhand

The Jharkhand Tax On Professions, Traders, Calling And Employment (Amendment) Rules, 2020

Government of Jharkhand vide notification no. S.O. No. 79 has amended The Jharkhand State Tax On Professions, Trades, Callings, And Employments Rules, 2012. As per the Amendment (a) Under rule 3 which deals with the grant of certificate of registration and enrolment in which very assessee (other than government servant employer) having a place of work within the jurisdiction of registering authorities shall obtain a certificate of registration and or enrolment; shall make a 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. (b) Under rule 5 if there is any change in the furnished 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. (c) Further under rule 18 if a registered assessee fails to pay tax by the due date, as required under the Act or the rules, interest at the rate of two percent of the tax payable shall be payable for every month of default or part thereof. Please refer to the notification for more details

Effective Date: 24th Sep, 2020

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