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This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

9. Obligation to keep books of account and to submit returns :- (1) Every registered assessee, liable to pay tax under this Act, shall maintain such record in such manner or in such form as may be prescribed; showing:— (i) the details of purchases of imported goods of scheduled goods by him, for consumption or use; (ii) the details of purchases of scheduled goods by him, for consumption or use from a registered dealer of the State; (iii) the amount of the tax payable under this Act; (iv) the amount of interest, if any, payable under this Act; and (v) such other particulars as may be prescribed. (2) Every registered assessee liable to pay tax under this Act shall submit a true, complete and correct return for each month, in such Form and in such manner as may be prescribed. (3) Every registered assessee liable to pay tax under this Act shall also submit a true, complete and correct Annual Return in such Form and in such manner as may be prescribed. (4) If any registered assessee liable to pay tax under this Act, discovers any omission or incorrect statement therein, he may furnish revised return(s) within six months of the filing of original return, but not later than the month of July after end of the year. Provided that no such return shall be taken into consideration, if upon information which has come into the possession of the prescribed authority, and the prescribed authority: for the reasons to be recorded in writing is satisfied that the return originally furnished was deliberately false or that it was furnished with an intent to defraud the State revenue.