The State Government of Jharkhand in its gazette notification dated 24th September 2020 has published the Jharkhand Tax on Professions, Traders, Calling and Employment (Amendment) Rules, 2020 to further amend the Jharkhand Tax on Professions, Traders, Calling and Employment Act, 2011.
The Amendment is brought 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 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.
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.
Rule 13, which specifies the payment of tax and auto generation of return, has been amended as follows:
“The employer and the assessee registered under Sub-section (1) of Section 7 shall make online payment of tax, interest and penalty (if any) through a departmental portal in Form-JPT-03 quarterly and said amount shall be deposited into the Head of accounts.
Further under rule 18 if a registered assessee fails to pay tax by the due date, as required under the Act or these rules, interest at the rate of two percent of the tax payable shall be payable for every month of default or part thereof.
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