TaxTMI 
TaxTMI 
Jharkhand Goods and Services Tax (Thirteenth Amendment) Rules, 2018
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....ule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as "NACIN") shall conduct the examination. (3) Frequency of examination.-The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4) Registration for the examination and payment of fee.-(i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers.- The examination shall be held across India at the 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 ....
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....nfair 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) misbehaving in the examination center in any manner; (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination. (11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the ....
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.... 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) 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, As....
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....tion).". 6. In the said rules, in FORM GSTR -4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- "10. Information against the Serial 4A of Table 4 shall not be furnished.". 7. In the said rules, for FORM GST PMT-01 relating to "Part II: Other than 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 unde....
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....rder No. 12 Latest order date 13 Date of service of the order (optional) 14 Name of the officer who has passed the order (optional) 15 Designation of the officer who has passed the order 16 Whether demand is stayed ð Yes ð No 17 Date of stay order 18 Period of stay From - to - Part B - Demand details 19. Details of demand reate (Amount in Rs. In all Tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/UT Acts CST Act 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/UT Acts CST Act 21. (19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/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 fo....