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TMI BlogJharkhand Goods and Services Tax (Fourth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... such inverted rated supply of goods and services. Explanation:-For the purposes of this sub-rule, the expressions (a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4). ; (ii) for rule 97, the following rule shall be substituted, namely:- 97. Consumer Welfare Fund.-(1)All amounts of duty/state tax/integrated tax/Union territory tax/cess and income from investment along with other monies specified in sub-section (2) of section 12C of the Central Excise Act, 1944 (1 of 1944), section 57 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), section 21 of the Union Territory Goods and Services Tax Act, 2017(14of 2017) and section 12 of the Goods and Services Tax (Compensation to States) Act, 2017(15 of 2017) shall be credited to the Fund: Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of the nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; (j) to identify beneficial and safe sectors, where investments out of Fund may be made, and make recommendations, accordingly; (k) to relax the conditions required for the period of engagement in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consumer Protection Act, 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency. (c) 'application' means an application in the form as specified by the Standing Committee from time to time; (d) Jharkhand Consumer Protection Council' means the Jharkhand Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers; (e) 'Committee' means the Committee constituted under sub-rule (4); (f) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which state tax has been paid; (g) 'duty' means the duty paid under the Central Excise Act, 1944 (1 of 1944) or the Customs Act, 1962 (52 of 1962); (h) 'Fund' means the Fund established by the State Government under sub-section (1) of section 12C of the Central Excise Act, 1944 (1 of 1944) and section 57 of the Jharkhand Goods and Services Tax Act, 2017 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Inputs held in stock (where invoice is available) 8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available) 8 (c) Capital goods/plant and machinery held in stock 8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock ( where invoice is not available) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Central Tax (b) State/Union territory tax 11. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of authorized signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date - dd/mm/yyyy Instructions: 1. This form is not required to be filed by taxpayers or persons who are registered as :- (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3. Following points need to be taken care of while providing details of stock at Sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Summary of the order 1. Details of order (a) Order no. (b) Order date (c) Tax period - 2. Issues involved drop down classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services Sr. No. HSN Description 4. Details of demand (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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