Department of Commercial Taxes,Jharkhand

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Instruction for JHLT

Instruction for JPT

HELP

Document required for e-registration of (Jharkhand Taxation on Luxuries Act, 2011) administered by the Commercial Taxes Department-:

I. Identification Proof

Proprietorship :	Pan Card/ Voter’s ID/ Driving Licence

Partnership :	Pan Card of Firm/ Pan Card of partner who is applying for registration/ Driving Licence.

Private Public Ltd. Co.-:	PAN Card of company/ PAN card/ Driving license / Voter’s ID of principal officer or CEO who is applying for registration.

II. Proof of Business:-

1). If place of business is in his own name then related paper.

2). If place of business is rented then either Rent agreement or Rent receipt.

III. PAN Card of proprietor/ Firm/ Company.

IV.2 (Two) Passport size photographs for proprietor, each partner and Principal Officer/ CEO in case of company.

V.Partnership Deed in case of Partnership firm and in case of Private/ Public Ltd co. Certificate of Incorporation and Memorandum Articles of Association

VI.Resolution of Board of Directors, meeting regarding authorization of particular person for filing application for registration/ power of attorney.

See – Section 3(1) of Jharkhand Entry Tax on consumption or Use of Goods, 2011

Section 3 (1) “ There shall be levied and paid to the State Government by assessee and entry tax on value of schedule goods making and entry exceeding Rs. 10,000 for consumption or use of such goods at the rate (s) as specified in the schedule*”.

* Schedule is attached separately.

VII.Bank A/c – Photocopy of Updated Passbook / Bank Statement

VIII. Residential proof – Telephone Bill/ Electricity Bill/ Voter’s ID/ Ration Card/ Gas connection/

IX. Proof of Registration fee of Rs. 100 (Copy of challan)

X. Modes of Security under Minor Acts (Jharkhand Entry Tax on consumption or Use of Goods, 2011 & Jharkhand Taxation on Luxuries Act, 2011) are as follows :-

II. Proof of Business:-

(1) Such security may, subject to satisfaction of the Registering Authority, be furnished by assessee, in any of the following ways, namely

a). by depositing such amount in cash, in a Government Treasury; or

b). by depositing such amount into the different schemes of the post office and pledging the such Certificates of deposit and depositing the same with the said authority; or

c). by furnishing two Sureties, who are either registered assesses under the Act or the registered dealers registered under the Jharkhand Value Added Tax Act, 2005, and are regularly abiding the provisions under the Act, and are acceptable to the said authority, by executing a security bond for such amount in Form JHLT 105; or

d). by furnishing to the said authority a guarantee from a Nationalized Bank approved in this behalf by the said authority, agreeing to pay to the State Government, on demand the amount of security fixed by the said authority.Provided such security shall also be furnished once in every five years.

Help for e-Registration of Minor Acts (Jharkhand Taxation on Luxuries Act, 2011 & Jharkhand professional Tax )-:

Steps in brief

1.)Register a New Profile.

2.)Login using username as your email and the password that has already been sent to your email after registering profile.

3.)Fill the four digit security code that has already been sent to your mobile after registering profile.

4.)Apply under JHLT/JPT/JED as per your interest.

Profile Creation

Applicant needs to fill some basic details like name,mobile no.,email, circle.On saving profile, password is sent to the applican't email for further login along with sms containing four digit secret code is sent to applicant's mobile.

FORM JHLT-101

Break up of JHLT 101 page into 10 pages as:

1.) Page 1 has general details that applicant needs to fill like name & address of assessee,pan no,name& address of business,constitution & nature of business etc.

2.) Page 2 has bank details that applicant needs to provide.

3.) Page 3 has busineess computerization details that applicant needs to answer either "YES" or "No".

4.) Page 4 has Annexure-1 form that applicant needs to fill for the names, addresses and other details of the Proprietor, each of the Partner, Karta of HUF and each Director (in case of Private/Public limited Company).Basically Annexure-1 is about personal information and have single or multiple entry.

5.) Page 5 has remaining part of Annexure-1 form.Basically in this part applicant need to provide other business details for Proprietor, each of the Partner, Karta of HUF and each Director (in case of Private/Public limited Company)

6.) Page 6 has about copy of the Partnership deed / Memorandum of Articles of Association that applicant need to provide or submit at the time of verfication of documents at his/her concerned circle office.

7.)Page 7 has Annexure-11 form that applicant needs to fill.It is basically stores financial details (verified as surety amount).Applicant needs to provide bank account(s) details used for business. If business has partners then their bank details also should be incorporated. However if security type is JHLT-105 then applicant needs to upload the corresponding form (JHLT-105) after filling two TINs.Security File upload against Form JHLT-105 should be in jpg format only and File size upto 3MB.

8.)Page 8 has identification details that applicant needs to provide.Applicant needs to upload passport size (self signed) recent color photographs of the proprietor, each of the partner, Karta of HUF and each director (in case of private or public limited company) along with their name corresponding status for each application.Maximum photo size allowed to upload is 200kb and of dimension(150 x60).photo must be of format jpg only.

9.)On Page 8 one point is to be remembered that no modification/changes of information is allowed after pressing "submit to Department" button.

10.)Page 10 has thank you message.

11.)Please Click on "Previous" button for editing previous pages details.

12.)Please logout and then login again. Now one can view and print filled application using the "Print" button on the deskboard .

FORM JPT-101/JPT-103

Applicant clicks on "JPT" link. Applicant chooses the category whether applicant belongs to Employer or professional,Applicant is redirected to the relevant application form (JPT-101/JPT-103) ready to get filled. Basically employer needs to fill Form JPT-101 and professional needs to fill Form JPT-103. One applicant can apply one or both application form.Both application form are single page application form without any annexures.

FORM JPT-101:

1.) Page 1 has general details that applicant needs to fill like name,nature of profession,permanent address & address of additional place of work if any, employer class,wage details,pan no & bank details

2.)Applicant fills the application form and saves the application, applicant is redirected to JPT desk board page where applicant has option of update,view application along with "submit to Dept" option.Applicant may update application before clicking "submit to Dept".Once "submit to Dept" button get clicked applicant's record freezes and could not be modified further.A "Thank you' message comes and an automated acknowledgement receipt generated.

3.) Applicant may take printout of the filled application ,Acknowledgement Receipt and may log out from the application.

4.)RC(registration Certificate) will be issued by the department with in 15 days after submission of the application. Applicant may login take printout of the RC(registration Certificate),in case the same has been issued.

FORM JPT-103:

1.) Page 1 has general details that applicant needs to fill like name,style of business,address of principal place of business,professional pertaining details,assessee class,pan no & bank details

* Step 2 to 4 are same as JPT-101

** Columns marked as

are mandatory.

**JHLT stands for Jharkhand Taxation on Luxuries in Hotel Act.

**JPT stands for Jharkhand Professional Tax.

** Please sign out properly when you are done with the application. Otherwise there can be problem in your new registration.

**Bring the signed copy of print out of the Form JHLT-101 and its annexures to the concerned circle when get call,particularly when applying under JHLT.

**Bring an affidavit declaring that the contents of application are true and correct,particularly when applying under JHLT.

**In no case dealer needs to come to concerned circle office with any documents/testimonials,particularly when applying under JPT.

New Dealer Profile Registration

Applicant's Name :

Mobile No :

Email :

Circle :

Security Question :

Security Answer :

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