FORM JJ –
GENERATION OF FORM JJ IN E-C TAX NEW PORTAL
IMPORTANCE AND
USAGE OF FORM JJ
In the
newly introduced e-C Tax Portal, for movement of goods from one place to
another, new forms were prescribed and the same should accompany with the
consignment. The Forms should be generated electronically in the e-C Tax new
portal ctd.tn.gov.in of the Tamil Nadu Commercial Taxes Department.
When goods were moved from one place to another with a
goods vehicle record or trip sheet or log book, shall carry a bill of sale or
delivery note in Form JJ generated from the website of the Commercial Taxes
Department along with transporters way bill in Form MM generated from the
website of the Commercial Taxes Department.
[Rule 15(3) (a)]
The above
rule has been amended as shown below with effect from 29.12.2016:
Rule 15 (3)
(a)
A bill of sale or a delivery note in Form JJ generated from the website of the
Commercial Taxes Department along with transporter’s way bill in Form MM
generated from the website of the said Department and a goods vehicle record or
trip sheet or log book:
Provided
that the owner or person in charge of the goods vehicle may, instead of
physically carrying the copy of the electronic way bill in Form MM or delivery
note in Form JJ, transport the goods with the proof by way of unique number
generated by entering the details in the website of the said department:
Provided further that when the
movement of goods is accompanied with Form LL generated from the website of the
said Department, the owner or person in charge of the goods vehicle need not
generate delivery note in Form JJ for the same transaction:
Provided
also that in lieu of computer generated Form JJ, the dealers may use delivery
note in Form JJ printed with serial number for the transportation of,--
(i)
exempted goods; and
(ii)
taxable goods, the value which does not exceed
rupees fifty thousand;
Provided also that online
transporter’s way bill in Form MM need not be generated for the transport of,--
(i)
exempted goods,
(ii)
taxable goods, the value which does not exceed
rupees fifty thousand; and
(iii) transaction for which Form JJ or Form LL is
generated from the website of the said Department”.
In case of movement of
goods from one place of business to another of a dealer either for sale or any
other purpose, shall carry a delivery
note in Form JJ and a transporters declaration in electronic Form MM.
[Rule
15(15) (a) (IV)]
If the goods notified as
evasion prone commodities and moved into the State, shall carry a sale bill, by an advance inward delivery note
in Form JJ electronically generated by the buyer or receiver of such goods and
sent to the transporter or person in charge of the vehicle carrying such goods,
a copy of such electronically generated delivery note in Form JJ shall be
furnished at the entry check post or barrier or to the officer on inspection.
[Rule 15(18) (a) (v)]
Under
the Tamil Nadu Value Added Tax Act, 2006 a new sub-section 67-A has been
introduced.
Section 67-A.
Production
of Advance Inward Way Bill.—The driver or any other person in charge of the
goods vehicle entering into the State from a place outside the State to a
destination within the State, carrying any of the goods as may be notified by
the Government, from time to time, shall, on demand, produce at the Check post
on its route or before such authority as may be prescribed in this regard,
advance inward bill in such form and in such manner as may be prescribed.
Under
Section 67-A of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of
2006), the Governor of Tamil Nadu has notified the following goods for the
purpose of the said section vide
G.O.Ms.No.15, Commercial Taxes and Registration (B1), dated 29th
January, 2016 published as per Gazette Notification No. II (1)/CTR/ (d-3)/2016.
a) Refrigerators, air-conditioners,
air-coolers and water-coolers;
b) Alcoholic Liquors of all kinds
for human consumption falling under the second schedule to the Act;
c) All kinds of ferrous scraps;
d) All types plastic granules,
plastic raw materials including mater batches, and scraps of all kinds of
plastic products;
e) Tobacco products falling under
the Second Schedule to the Act;
f)
Cement, including white cement and their substitutes and concrete
mixture;
g) Granite blocks, ceramic times,
and marbles of all kinds;
h) Electrical goods of all kinds;
i)
Iron and Steel as specified in clause (iv) of Section 14 of the Central
Sales Tax Act, 1956 (Central Act 74 of 1956), including scrap, stainless steel
sheets, iron and steel products;
j)
Cellular Telephone (Mobile Phone) including smart phones and its
accessories;
k) Oil seeds as specified in clause
(vi) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
l)
Raw Rubber of all grades and qualities;
m) Sanitary equipments and fittings
of every description;
n) Timbers, plywood and wood based
products;
o) Vegetable oils including refined
vegetable oils; and
p) Cotton and Readymade garments.
(The above notification came into force with
effect from
29th January, 2016).
After
introduction of Section 67-A, and relevant commodities were notified under the
Tamil Nadu Value Added Tax Rules, 2007 and Rule 18 (a) substituted as shown
below:
Rule 18 (a):
For
the purpose of Section 67-A, 68 and 69, the owner or other person in charge of
a goods vehicle or boar shall carry—
i.
A goods vehicle record, a trip sheet or a log book;
ii.
A bill of sale or a delivery note in electronic form JJ, a transporter’s
declaration in electronic Form MM and the declaration in electronic Form KK, in
the case of movement of goods by clearing and forwarding agents;
iii.
A certificate from the Village Administrative Officer when the goods
under transport are claimed to be agricultural produce other than sugarcane
grown in his own land or on a land in which he has interest or a letter signed
by the agriculturist and by the registered dealer to whom the agricultural
produce is transported along with the delivery note in electronic Form JJ of
the registered dealer;
iv.
A delivery note in electronic Form JJ an a transporter’s declaration in
electronic Form MM, in the case of movement of goods from one place of business
to another of a dealer either for sale or any other purpose;
v.
The movement of such goods, as may be notified by the Government from
time to time as evasion prone, into the State, shall be accompanied, along with
the sale bill, by an advance inward delivery note in Form JJ, electronically
generated by the buyer or receiver of such goods and sent to the transporter or
person in charge of the vehicle carrying such goods. A copy of such electronically generated
delivery note in form JJ shall be furnished at the entry check post or barrier
or to the officer on inspection.
According
to the above amendment dealers buying or receiving the goods mentioned above
should generate an advance inward way bill in the Form JJ electronically
generated and sent to the transporter or person in charge of the vehicle
carrying such goods and copy of such electronically generated delivery note in
Form JJ shall be furnished at the entry check post or barrier or to the officer
on inspection.
The owner or other person
in charge of a goods vehicle or boat moving goods under sections 67-A, 68 and
69 shall carry a goods vehicle record, a trip sheet or a log book.
A bill of sale or delivery note in electronic Form JJ in
the case of movement of goods by a clearing and forwarding agent
A certificate from the Village Administrative Officer when
the goods under transport are claimed to be agricultural produce other than
sugarcane grown in his own land or on a land in which he has interest or a
letter signed by the agriculturist and by the registered dealer to which the
agricultural produce is transported along with the delivery note in electronic
form JJ of the registered dealer
[Rule 15 (15)(a)(iii)]
Every registered dealer who uses
delivery note in Form JJ shall
maintain a register in Form NN. If any such form is lost, destroyed or
stolen, the dealer shall report the fact to the registering authority, within a
week of such loss, destruction or theft and shall make appropriate entries in
the remarks column of the said register and take such other steps to issue
public notice of the loss, destruction or theft as the registering authority
may direct.
[Rule 15(20)]
GUIDELINES FOR GENERATION OF FORM JJ
Please sign up with Credential
Password and enter into Portal.
Please download the Form JJ Excel
Sheet Template.
Enable Macros in MS Office 2007 or MS
Office 2010
Open the Form JJ Excel Sheet Template.
First choose the Declaration Type from
the Drop down Menu.
Incoming Declaration
Outgoing Declaration
Within State movement
Then Choose Purpose of Transport from
the Drop Down Menu.
Sale/Purchase
Branch Transfer from
Headquarters
Purchase/Sales Return
Transfer to Headquarter from
branch
Transfer by one branch to
another
Consignment Transfer
Sent for Execution of Works
Contract
Sent back after Execution of
Works Contract
Sent for labour
work/processing
Sent back after labour
work/processing
Others
Section
A – Details of Consignor fill the following details
1)
Taxpayer Identification Number
2)
Name
3)
Address with Door/Plot No. Old,
Door/Plot No. New, Building Name, Shop/Office Number, Street/Road, Village /Town/ City , State, District, PIN Code,
4)
Mobile Number,
5)
Email Address
Section
B – Details of Consignee fill the following details
1)
Taxpayer Identification Number
2)
Name
3)
Address with Door/Plot No. Old,
Door/Plot No. New, Building Name, Shop/Office Number, Street/Road, Village /Town/ City , State, District, PIN Code,
4)
Mobile Number,
5)
Email Address
Section
C – Invoice and Goods Details
Invoice Number
Invoice Date
Description of
Goods/Commodity
Quantity
Unit
Basic Price (Rs)
Other Charges if any (Rs)
Rate of Tax Percentage
Value Added Tax/Central Sales
Tax (Rs.)
Total Value of Goods (Rs.)
Section
D – Transporter and Vehicle Details
1)
Mode of Transport
2)
Transport Vehicle Number
3)
Name of the person in charge of
the goods
4)
Mobile Number of person in
charge of the goods
5)
Email Address of person in
charge of the goods
6)
Logistic Provider Sign Up ID
7)
Name of Logistic Service
Provider
8)
Address of Logistic Service
Provider with a) Door/Plot No. Old b) Door/Plot No. New c) Building Name d)
shop/office Number e) Street/Road f) Village/Town/City g) District h) State
i)PIN Code
9)
Mobile Number of Logistic
Service Provider
10)
Email address of Logistic
Service Provider.
Section
E – Other Details
1)
Address from which goods are
consigned.
Address Same as consignor from the Drop down Menu Yes or No
Then enter Address of the Consignor with a) Door/Plot No. Old b)
Door/Plot No. New c) Building Name d) Shop/Office Number e) Street/Road f)
Village/Town/City g) State h) District and i)PIN Code
2)
Address to which goods are
consigned.
Address Same as Consignee from the Drop down Menu Yes or No
Then enter Address of the Consignee with a) Door/Plot No. Old b)
Door/Plot No. New c) Building Name d) Shop/Office Number e) Street/Road f)
Village/Town/City g) State h) District and i) PIN Code
Then press
Validate and Generate XML Buttons.
Now mistakes if any will be displayed.
Rectify the errors and then press revalidate and generate XML Buttons.
Now
Delivery Note in Form JJ will be generated from the website of
the Commercial Taxes Department and available
for transport purpose and take print out.
Is it necessary to generate form JJ for within the State movement, if the dealer has the original invoice ?
No, it is not mandatory that the dealer should generate form JJ if he has the original invoice