Jharkhand VAT

The Value Added Tax or VAT was established and implemented by the Central Government of India during the early 2000s. It was then replaced by the Goods and Services Tax or GST when the Modi Government came into power few years back!

Note: VAT has been replaced by the Goods and Services Tax(GST) starting 1 July 2017.


VAT, or Value Added Tax as it is called in its extended form, is one of the most progressive reforms so far as indirect taxation is concerned. It was introduced in most Indian states on the 1st of April, 2005 and it aims at slashing trade barriers, facilitating transparency in accounting and improving tax revenues. In addition, it also aims at doing away with the surging effect of taxes.

Over the past ten years, the VAT system has successfully achieved the objectives it set out at the time of introduction as well as boosted self-compliance of the taxpayers. The Indirect Taxes Committee has made an effort to prepare the “Technical Guide on Jharkhand VAT” which covers every aspect of VAT provisions in Jharkhand, like procedure for registration, assessment, penalties, payment, refund, exports and imports of products, input tax credit, basic principles, etc. The guide is expected to provide help to chartered accountants in addressing the different problems that could potentially arise in the Jharkhand VAT.

Jharkhand VAT Forms:

The main forms used in the filing of VAT returns in Jharkhand include the following:

JVAT 100: Application for the registration of VAT

JVAT 102: Application for registration as a new business before making taxable sales

JVAT 03: Application for registration as registered retailers for payment of composition tax / presumptive tax under section 22/58.

JVAT 124: Application for self-assessment

JVAT 200: monthly return for VAT

JVAT 201: Return on cancellation of VAT registration

JVAT 203: Return by a casual trader

JVAT 204: Annual Return for the VAT registered dealers

JVAT 205: Challan under the Jharkhand VAT Rules, 2006

JVAT 206: Application for refund

JVAT 207: Application for provisional refund

JVAT 208: Application for refund for others

JVAT 211: Return by a dealer liable to pay presumptive and composition tax

JVAT 212: Annual return by a dealer liable to pay presumptive and composition tax.

These forms can be downloaded from Government of Jharkhand VAT website.

Jharkhand VAT Registration

Every dealer who engages in trade of products and services that are covered under VAT will have to register themselves prior to the commencement of any such trade. The registration process is straightforward and simple. You will first have to fill in the VAT Registration form (Form VAT – I). Personal details such as name, date of birth, amount paid and the nature of business must be revealed at the time of registration. With regards to the business, individuals must provide details such as the composition of the business (directors, partners, etc.), address, PAN details, date of incorporation, turnover, account details and TIN. The form containing all these details will then be carefully perused by the relevant authorities, and if all the criteria are met, a registration certificate will be issued to the individual.

Jharkhand VAT Rates

Schedule No.


Schedule 1

List of exempted products

Schedule 2 Part A

Products for which tax is levied at all points of sale at 1%

Schedule 2 Part B

Products for which tax is levied at all points of sale at 5%

Schedule 2 Part C

Products taxable at 5%

Schedule 2 Part D

Products taxable at 14% (general rate)

Schedule 2 Part E

List of goods taxable at special rates not exceeding 50% subject to the government’s discretion

Schedule 2 Part F

Any rate for any goods or class of goods as may be specified in this part taxable at 10% and 1%

Schedule 3

List of products liable to Entry Tax at 4%

Appendix 1

Negative list of capital goods for input tax credit

Jharkhand VAT Returns e-Filing and Payment

Individuals can now file their VAT returns online by merely visiting the official website of the Government of Jharkhand’s Department of Commercial Taxes and registering themselves. Once the registration is complete, you can visit the appropriate link to file returns for any particular period. The relevant VAT returns form must be downloaded and filled in before submission.

News about Jharkhand VAT

  • Increase in VAT for diesel and petrol in Jharkhand

    In an attempt to get more revenue, the Jharkhand state government had made an announcement to hike the value added tax (VAT) on diesel and petrol. This increase would be by Rs.2.50 per litre and was effective from Tuesday. The state commercial taxes department had also published a gazette notification. Analysts have said that they see the move as a roll back of the Rs 2.5 per litre rebate.

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