State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

6. Registration – (1) No assessee, who is liable to pay tax under this Act, and whose turnover of imported value of scheduled goods, exceeds rupees five lakhs a year, shall consume or use such goods mentioned in the schedule, unless he has been granted and is in possession of a valid registration certificate. (2) Every assessee, who is liable to pay tax under this Act and required by sub-section (1) to be in possession of a registration certificate shall, apply for registration in respect to each of his place of business, to the prescribed authority within thirty days from the day, he becomes liable to pay tax under this Act. (3) The application for registration shall be made in such manner and in such Form and on payment of such fee, as may be prescribed. (4) The prescribed authority appointed in this behalf may, on receipt of an application and after such enquiry as he considers necessary to satisfy himself, grant to the applicant a certificate of registration within thirty days from the date of filing of the said application.