Bihar Value Added Tax Rules, 2005

{
    "id": 15547,
    "slug": "bihar-value-added-tax-rules-2005",
    "title": "Bihar Value Added Tax Rules, 2005",
    "short_title": "Bihar Value Added Tax Rules, 2005",
    "act_number": "Published vide Notification No. S.O.26, dated 24th",
    "act_year": 2005,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Value Added Tax Rules, 2005",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) The Act means Bihar Value Added Tax Act 2005;\n(b) Circle means a unit of Commercial Taxes administration as specified in the Government notification issued in this behalf from time to time, within the local limits of which a dealer's place of business is situated;\n(c) Circle Incharge means the Deputy Commissioner of Commercial Taxes or the Assistant Commissioner of Commercial Taxes or the Commercial Taxes Officer, Incharge of the Circle or the officer specially empowered by the Commissioner in this behalf;\n(d) Deputy Commissioner, Commercial Taxes means a Deputy Commissioner of Commercial Taxes appointed under section 10 of the Act;\n(e) Tax Invoice means the invoice issued by the registered selling dealer to the purchasing registered dealer in terms of section 53 of the Act.\n(f) Joint Commissioner, Commercial Taxes means a Joint Commissioner of Commercial Taxes appointed under section 10 of the Act;\n(g) Ward means an administrative unit as specified in the order issued by the Commissioner in this behalf from time to time within the area of a circle;\n(h) Forms means a Form prescribed under these rules;\n(i) Quarter means a quarter ending on the 30th June, 30th September, 31st December, 31st March of a year;\n(j) Government Treasury means, in relation to a dealer the treasury or sub-treasury, as the case may be, of the district or subdivision in which his place of business is situated.\n(k) section means a section of the Act;\n(l) sub-section means any sub-section of a section of the Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Registration of dealer.",
            "chapter": null,
            "content": "(a) signed, as the applicant, by the proprietor of the business; or in the case of a firm, by the partner authorised to act on behalf of the firm; or in the case of the business of an undivided Hindu family, by the Karta of the family; or in the case of a company incorporated under the Companies Act, 1956 (1 of 1956) or a Corporation constituted under any law, by the managing director or the principal executive officer thereof; or in the case of a society, club or association of persons or a department of Government or local authority, by the principal executive officer, or officer-in-charge thereof, and\n(b) verified in the manner specified in the said Form.\n(b) The provisions of sub rules (1) to sub rule (8) shall, apply mutatis mutandis to an application for registration under this sub rule.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Grant of duplicate copy of permanent registration certificate.",
            "chapter": null,
            "content": "(i) a receipted challan for rupees one hundred by way of fees;\n(ii) an indemnity bond in Form B-I;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Amendment in and cancellation of registration certificate.",
            "chapter": null,
            "content": "(b) Where the information furnished by a dealer under section 23 or otherwise received by the authority specified under sub-rule (3) of rule 3 necessitates amendment of any information furnished by him in Form A-I and subsequently entered in register in Form VR-I, the said authority shall make suitable amendments in the said register in Form VR-I within fifteen days of the receipt of information under section 23 or otherwise:\n(c) Where the information furnished by a dealer under section 23 or otherwise received by the authority specified in sub-rule (3) of rule 3 necessitates amendment in a declaration furnished under section 22, the dealer shall furnish to the said authority a revised declaration; until such revised declaration is furnished to the said authority the original declaration shall continue to be deemed valid and binding on such dealer.\n(b) On receipt of such application the authority specified in sub-rule (3) of rule 3 shall, after verification of the particulars furnished therein and without prejudice to the dealer's liability to pay any sum due under the Act or under the earlier law, cancel the registration certificate within thirty days of receipt of such application.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Security.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Collection of Advance Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Tribunal.",
            "chapter": null,
            "content": "(a) a retired Judge of a High Court who, at the time of his appointment, shall not be more than 65 years of age, or\n(b) an officer of Judicial Service not below the rank of a District Judge.\n(a) who has or have been for at least ten years in the practice as an Advocate in any High Court or the Supreme Court, or\n(b) who has been or have been an Associate or a Fellow Member of the Institute of Chartered Accountants of India for a minimum period of 10 years, or\n(c) who is or has been an officer of the Indian Audit and Accounts Service not below the rank of Deputy Accountant General.\n(a) is adjudged as an insolvent, or\n(b) is engaged, during his term of office, in any paid employment outside the duties of his office, or\n(c) is, in the opinion of the State Government, unfit to continue in office by reasons of infirmity of mind or of body or for any other reason.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Powers of Circle Incharge to allot work among officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Evidence in support of claims in respect of goods leviable to tax at the first point of their sale in Bihar.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "15",
            "title": "11. Payment of tax at a fixed rate under section 15 in lieu of the tax payable by a dealer.",
            "chapter": null,
            "content": "(i) grant the person a receipt in lieu thereof, and\n(ii) enter the same in register VR-XII.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Input Tax Credit.",
            "chapter": null,
            "content": "ITC = O + C + I - R\nWhere,\nITC = The total amount of input tax credit to which the dealer is entitled during the month;\nO = The tax paid, under the earlier law, on opening stock of such goods as had been purchased on or after 01.04.2004 but before 31.03.2005;\nC = The thirty-sixth part of the tax paid in respect of capital goods purchased on or after 01.04.2005;\nI = The tax paid on inputs purchased during the month, charged either in the bill or invoice or through a debit note issued to the purchasing dealer; and\nR = The amount of reverse credit, if any, incurred by the dealer during the month and computed in accordance with the provisions of rule 14 and rule 15.\n(b) No input tax credit shall be available to a registered dealer for tax paid or payable at the time of purchase of goods if such goods are not sold because of any theft, loss or destruction for any reason, including natural calamity, and if a dealer has already taken any input tax credit against purchase of such goods the dealer shall incur a reverse tax credit at the end of the month in which such goods are stolen, lost or destroyed.\n(c) No input tax credit shall be claimed by a registered dealer in respect of tax paid at the time of purchase unless he encloses a declaration in form D-XI, giving details of his purchases, along with the return filed by him in form RT-I.\n(a) Civil structure and immovable goods or properties;\n(b) Vehicles of all types;\n(c) Office equipment;\n(d) Furniture, fixture including electrical fixtures and fittings.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Input tax credit on account of opening stock.",
            "chapter": null,
            "content": "(a) in a case where such opening stock has been valued exclusive of tax and -\n(i) tax under section 12 and 6 of the earlier law has been charged from the dealer holding such stock, be the aggregate of the tax suffered by such opening stock under section 12 and section 6 of the earlier law,\n(ii) tax under 6 of the earlier law has been charged from the dealer holding such stock, be the tax suffered by such opening stock under section 6 of the earlier law;\n(b) in a case where the opening stock of any goods, held by a dealer from whom tax under section 12 and section 6 of the earlier law has been charged, is valued inclusive of the tax levied under the earlier law then, the tax element included in the opening stock of such goods and qualifying for input tax credit under section 16 shall be the amount arrived at after applying the following formula:\nO = [V + (1.01 x Tr x V)] ÷ (101 + 1.01Tr)\nWhere,\nO = The entitlement to input tax credit on account of opening stock of the dealer from whom tax under section 12 and section 6 of the earlier law has been charged;\nV = The value of the opening stock, inclusive of tax under the earlier law, of such goods which have been purchased between 01.04.2004 and 31.3.2005 and on which tax under section 12 and 6 of the earlier law has been paid; and\nTr = The rate of tax applicable to the goods in stock under the earlier law.\n(c) in a case where the opening stock of any goods, held by a dealer from whom tax under section 12 of the earlier law has been charged, is valued inclusive of the tax levied under the earlier law then, the tax element included in the opening stock of such goods and qualifying for input tax credit under section 16 shall be the amount arrived at after applying the following Formula:\nO = (V x Tr) ÷ (100 + Tr); where,\nO = The entitlement to input tax credit on account of opening stock of the dealer from whom tax under section 12 of the earlier law has been charged;\nV = The value of the opening stock, inclusive of tax under the earlier law, of such goods which have been purchased between 01.04.2004 and 31.3.2005 and on which tax under section 12 of the earlier law has been paid; and\nTr = The rate of tax applicable to the goods in stock under the earlier law.\n(d) in a case where the opening stock of any goods, held by a dealer from whom tax under section 6 of the earlier law has been charged, is valued inclusive of the tax levied under the earlier law then, the tax element included in the opening stock of such goods and qualifying for input tax credit under section 16 shall be the amount arrived at after applying the following Formula:\nO = V ÷ 101; where,\nO = The entitlement to input tax credit on account of opening stock of the dealer from whom tax under section 6 of the earlier law has been charged; and\nV = The value of the opening stock, inclusive of tax under section 6 of the earlier law, of such goods which have been purchased between 01.04.2004 and 31.3.2005 and on which tax under section 6 of the earlier law has been paid.\n(e) Notwithstanding anything contained in clauses (a), (b), (c) or (d), claims in respect of input tax credit relating to opening stock shall be made by a dealer only in such return filed by him under sub section (1) of section 24 along with which he encloses a true declaration in Form IXC as specified under rule 12 of the Bihar Sales Tax Rules, 1983 issued by the dealer from whom such goods were purchased under the earlier law.\nCertificate\n(1) I/We have examined the records, accounts and invoices/bills maintained by M/s ............................................................................................................................... (specify name and address) bearing Taxpayer Identification Number ...............................................;\n(2) The goods mentioned in the Table appended to this certificate are being held in stock by the above named dealer on 31-3-2005 and have been purchased from within the State of Bihar after 1-4-2004 upon payment of the tax applicable to them under section 12 and/or section 6 of the Bihar Finance Act, 1981; and\n(3) The said dealer is in possession of the original copies of the invoices/bills issued to him by the respective selling dealers.\nSl\n\t\t\t\tNo.\nSl\n\t\t\t\tNo.\nDescription\n\t\t\t\tof Goods held in stock on 31-3-2005\nDescription\n\t\t\t\tof Goods held in stock on 31-3-2005\nApplicable\n\t\t\t\tTax rate under the earlier law\nApplicable\n\t\t\t\tTax rate under the earlier law\nValue\n\t\t\t\tof Goods in stock\nValue\n\t\t\t\tof Goods in stock\nTax\n\t\t\t\ton the value specified in column (4)\nTax\n\t\t\t\ton the value specified in column (4)\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\nDate ................. Place\n\t\t\t\t.....................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Reverse Credit in case of a Non-Manufacturer.",
            "chapter": null,
            "content": "(a) Stock transfers effected within the State out of goods purchased from within the State after paying thereon the tax leviable either under the Act or the earlier law;\n(b) Stock transfers effected outside the State out of goods purchased from within the State after paying thereon the tax leviable either under the Act or the earlier law;\n(c) Goods returned by the purchasing dealer in terms of sub-rule (5) of Rule 18;\n(d) Inputs purchased by the dealer from another registered dealer and the right wherein to use is transferred to another person or used for self consumption or as gift;\n(e) Inputs purchased by the dealer from another registered dealer and consumed in the manufacture of goods part of which are specified in Schedule IV of the Act; and\n(f) Inputs purchased by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and which have been lost, stolen or destroyed.\n(a) The value of stock transfers within the state, which shall be the amount arrived at after applying the following Formula -\nR 1 = [(A x I) ÷ P]\nWhere,\nR 1 = The reverse credit on account of stock transfers within the state;\nA = The total value of stock transfers within the state;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month; and\nP = The value of goods, other than goods specified in Schedule I of the Act, purchased during the month from within the state.\n(b) The value of stock transfers outside the state, which shall be the amount arrived at after applying the following Formula:\nR 2 = [4 x B ÷ 100]\nWhere,\nR 2 = The reverse credit on account of stock transfers outside the state;\nB = The total value of stock transfers outside the state.\n(c) In respect goods returned by the purchasing dealer in terms of sub-rule (5) of Rule 18, which shall be the amount arrived at after applying the following Formula:\nR 3 = (C x Rt) ÷ 100\nWhere,\nR 3 = The reverse credit incurred by the purchasing dealer on account of goods returned by the purchasing dealer in terms of sub-rule (5) of Rule 18;\nC = The value, exclusive of tax, of the goods returned by the purchasing dealer in terms of sub-rule (5) of Rule 18; and\nRt = The rate of tax applicable to the goods.\n(d) In respect of inputs purchased by the dealer from another registered dealer and the right wherein to use is transferred to another person or used for self consumption or as gift which shall be the amount arrived at after applying the following formula:\nR 4 = (D x I) ÷ P\nWhere,\nR 4 = The reverse credit on account of goods the right wherein to use is transferred to another dealer or used for self consumption or as gift;\nD = The aggregate of the purchase values of goods the right wherein to use is transferred to another dealer or used for self consumption or as gift;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month;\nP = The value of goods, other than goods specified in Schedule I of the Act, purchased during the month from within the state.\n(e) In respect of inputs purchased by the dealer from another registered dealer and consumed in the manufacture of goods part of which are specified in Schedule IV of the Act which shall be the amount arrived at after applying the following formula:\nR 5 = (E x I) ÷ F\nWhere,\nR 5 = The reverse credit on account of goods manufactured by a manufacturer part of which are specified in Schedule IV of the Act;\nE = The aggregate of the quantities of goods manufactured which are specified in Schedule IV of the Act;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month; and\nF = The aggregate of the quantities of all goods manufactured.\n(f) Inputs purchased by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and which have been lost, stolen or destroyed which shall be the amount arrived at after applying the following formula:\nR 6 = (G x I) ÷ P ; where ,\nR 6 = The reverse credit on account of inputs purchased by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and which have been lost, stolen or destroyed;\nG = The aggregate of the purchase values of inputs purchased by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and which have been lost, stolen or destroyed;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month;\nP = The value of goods, other than goods specified in Schedule I of the Act, purchased during the month from within the state.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Reverse Credit in case of a Manufacturing Dealer.",
            "chapter": null,
            "content": "(a) Sales by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\n(b) Stock transfers effected within the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\n(c) Stock transfers effected outside the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\n(d) Inputs purchased by the dealer from another registered dealer and used in the manufacture of goods the right wherein to use is transferred to another dealer or used for self consumption or as gift;\n(e) Inputs purchased by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and used in the manufacture of goods which have been lost, stolen or destroyed; and\n(f) Inputs purchased by the dealer from another registered dealer and consumed in the manufacture of goods part of which are specified in Schedule IV of the Act.\nK = (OB + PR - CB) ÷ V; where ,\nK = The input-output ratio for the immediately preceding year;\nOB = The value of opening stock of all goods on the first day of the immediately preceding year;\nPR = The value of all goods purchased during the immediately preceding year;\nCB = The value of closing stock of all goods on the last day of the immediately preceding year; and\nV = The aggregate of the sale of goods sold within the state, sales in the course of inter-state trade and commerce, stock transfers, exports and sales of goods specified in Schedule I of the Act during the immediately preceding year.\n(a) Sales by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I, which shall be the amount arrived at after applying the following Formula:\nR 7 = (H x K x I) ÷ P; where ,\nR 7 = The reverse credit on account of sales by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nH = The total value of sales by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nK = The input-output ratio computed under sub-rule (2) as aforesaid;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month;\nP = The value of goods, other than goods specified in Schedule I of the Act, purchased during the month from within the state.\n(b) Stock transfers effected within the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I, which shall be the amount arrived at after applying the following Formula:\nR 8 = (J x K x I) ÷ P; where ,\nR 8 = The reverse credit on account of stock transfers effected within the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nJ = The total value of stock transfers effected within the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nK = The input-output ratio computed under sub-rule (2) as aforesaid;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month;\nP = The value of goods, other than goods specified in Schedule I of the Act, purchased during the month from within the state.\n(c) Stock transfers effected outside the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I, which shall be the amount arrived at after applying the following Formula:\nR 9 = (L x K x 4) ÷ 100; where ,\nR 9 = The reverse credit on account of stock transfers effected outside the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nL = The total value of stock transfers effected outside the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nK = The input-output ratio computed under sub-rule (2) as aforesaid;\n(d) Inputs purchased by the dealer from another registered dealer which have been used by him in the manufacture of such goods the right wherein to use is transferred to another dealer or have been used for self consumption or as gift, which shall be the amount arrived at after applying the following Formula:\nR 10 = (M x K x I) ÷ P; where ,\nR 10 = The reverse credit on account of goods the right wherein to use is transferred to another dealer or used for self consumption or as gift;\nM = The aggregate of the values of goods the right wherein to use is transferred to another dealer or used for self consumption or as gift;\nK = The input-output ratio computed under sub-rule (2) as aforesaid;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month;\nP = The value of goods, other than goods specified in Schedule I of the Act, purchased during the month from within the state.\n(e) Inputs purchased by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and used in the manufacture of goods which have been lost, stolen or destroyed which shall be the amount arrived at after applying the following Formula:\nR 11 = (N x K x I) ÷ P; where ,\nR 11 = The reverse credit on account of inputs purchased by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and used in the manufacture of goods which have been lost, stolen or destroyed;\nN = The aggregate of the values of inputs purchased by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and used in the manufacture of goods which have been lost, stolen or destroyed;\nK = The input-output ratio computed under sub-rule (2) as aforesaid;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month;\nP = The value of goods, other than goods specified in Schedule I of the Act, purchased during the month from within the state.\n(f) In respect of inputs purchased by the dealer from another registered dealer and consumed in the manufacture of goods part of which are specified in Schedule IV of the Act which shall be the amount arrived at after applying the following Formula:\nR 12 = (O x I) ÷ Q; where ,\nR 12 = The reverse credit on account of goods manufactured by a manufacturer part of which are specified in Schedule IV of the Act;\nO = The aggregate of the quantities of goods manufactured which are specified in Schedule IV of the Act;\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the month; and\nQ = The aggregate of the quantities of all goods manufactured.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Total reverse credit and revised reverse credit.",
            "chapter": null,
            "content": "(b) The dealer shall first compute the revised input-output ratio by applying the following Formula -\nK = (OB + PR - CB) ÷ V\nWhere,\nK = The input-output ratio for the year to which the input tax credit relates;\nOB = The value of opening stock of goods on the first day of the year to which the input tax credit relates;\nPR = The value of goods purchased during the year to which the input tax credit relates;\nCB = The value of closing stock of goods on the last day of the year to which the input tax credit relates; and\nV = The aggregate of the sale of goods within the state, sales in the course of inter-state trade and commerce, stock transfers, exports and sales of goods specified in Schedule I of the Act during the year to which the input tax credit relates.\n(c) The revised reverse credit shall then be recomputed by reapplying the value of K computed as aforesaid to the formulae mentioned in rule 15 and for this purpose the following values of I, P, H, J, L, M, N and Rt, wherever appearing, shall be taken as -\nI = The input tax paid by the dealer on purchase of inputs, other than those specified in Schedule I, during the year to which the input tax credit relates;\nP = The value of goods, other than goods specified in Schedule I of the Act, purchased during the year to which the input tax credit relates;\nH = The total value of sales during the year to which the input tax credit relates by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nJ = The total value of stock transfers during the year to which the input tax credit relates effected within the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nL = The total value of stock transfers during the year to which the input tax credit relates effected outside the State by a manufacturer of goods specified in Schedule I and which have been manufactured by him from inputs other than those specified in Schedule I;\nM = The aggregate of the values of goods during the year to which the input tax credit relates the right wherein to use is transferred to another dealer or used for self consumption or as gift;\nN = The aggregate of the values of inputs purchased during the year to which the input tax credit relates by the dealer from another registered dealer on which input tax credit has been claimed by the purchasing dealer and used in the manufacture of goods which have been lost, stolen or destroyed; and\nRt = The rate of tax applicable to the goods.\n(d) If the revised reverse credit computed in terms of the provisions of clause (c) of this sub-rule is different from the aggregate of the reverse credit for the entire year computed under sub-rule (1) as aforesaid, the dealer shall -\n(i) deposit the amount of difference, in case the revised reverse credit computed in terms of the provisions of clause (c) of this sub-rule exceeds the aggregate of the reverse credit for the entire year computed under sub-rule (1) and enclose the proof of payment with the annual return;\n(ii) add the amount of difference to his entitlement of input tax credit during the month the annual return is filed, in case the revised reverse credit computed in terms of the provisions of clause (c) of this sub-rule is less than the aggregate of the reverse credit for the entire year computed under sub-rule (1).\n(e) If the proportion, expressed as a percentage, of exports during the year to which the input tax credit relates to the aggregate value disposed during the said year is greater than the proportion, expressed as a percentage, of value addition effected to the aggregate value disposed, and the input tax credit, as adjusted by the revised reverse credit, if any, to which he is entitled for the year is more than the output tax for the said year then the dealer shall claim and be allowed a refund, in accordance with the provisions of rule 43, of such excess in the month following the month in which the annual return is filed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Refund of tax to foreign diplomats or foreign missions.",
            "chapter": null,
            "content": "(a) be made to the Circle Incharge within whose jurisdiction the dealer selling the goods is situated;\n(b) be accompanied by the original copy of the invoice issued by the selling dealer showing separately the tax charged;\n(c) contain the address of the applicant; and\n(d) contain the following certificate, granted by an officer of the concerned Embassy especially authorised in this behalf:\nCertificate\nDate\nSignature\nSeal of Embassy ..............\nName and designation ....................... of\n\t\t\t\tsigning authority",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Taxable turnover.",
            "chapter": null,
            "content": "(1) The aggregate value of the transactions specified in section 6;\n(2) Sale price on account of sales exempted under section 7;\n(3) In the case of works contract, the amount remaining after deducting from the gross value of the contract the amount on account of the following-\n(a) Labour charges for execution of the works contract,\n(b) Amount paid to sub-contractor on account of labour and services,\n(c) Charges for planning, designing and architects fees,\n(d) Charges for obtaining on hire machineries and tools used in the execution of the works contract,\n(e) Cost of consumables such as water, electricity, fuels, etc. used in execution of the works contract the property in which is not transferred in the course of execution of a works contract,\n(f) Cost of establishment of the contractor to the extent it is relatable to supply of labour and services,\n(g) Other similar expenses relatable to supply of labour and services,\n(h) Profit earned by the contractor to the extent it is relatable to the supply of labour and services, and\n(i) Goods or transactions exempted under section 6 or section 7 of the Act;\n(4) Value of goods transferred otherwise than by way of sale;\n(5) The value of goods sold but returned to the dealer within a period of six months from the date of the original sales and in respect of which the selling dealer has issued to the purchasing dealer a credit note specified in section 53 of the Act;\n(6) Sale price at the subsequent stages of sale of such goods as are specified in Schedule IV of the Act as being subject to tax at the first point of their sale in Bihar if necessary evidence as required by sub-section (2) of section 13 are annexed with the return required filed by the dealer under sub-section 3 of section 24.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Returns.",
            "chapter": null,
            "content": "(a) a monthly return in Form RT-I in duplicate;\n(b) a quarterly statement in Form RT-II in triplicate;\n(c) an annual return in Form RT-III in duplicate.\n(b) The Circle Incharge shall sort, or cause to be sorted, circle-wise and such sorted statements shall be sent to the circle concerned; a copy of such sorted list shall also be forwarded to the Commissioner along with a summary of the same.\n(c) Upon receipt of the sorted statements referred to in clause (b), the Circle Incharge of the concerned circle shall cross-verify, or cause to be cross-verified the information contained in the said statements with the corresponding statements furnished by the dealers registered in his circle.\n(b) On the date fixed for hearing the person proceeded against shall be allowed to rebut the accusations leveled against him; but shall not ordinarily be allowed an adjournment. If an adjournment becomes necessary, the specified authority shall record reasons therefor.\n(c) After giving a hearing, the specified authority shall record an order containing precisely and clearly the gist of accusations, the manner in which the person proceed against was made aware of that, the reply, if any, furnished, and the decision thereon.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Opportunity of hearing.",
            "chapter": null,
            "content": "(a) sub-section (3) of section 13, sub-section (3) of section 15, sub-section (1) of section 28, sub-section (5) of section 39, sub-section (5) of section 40, subsection (6) of section 41, sub-section (6) of section 47, sub-section (8) of section 53, sub-section (4) of section 54, sub-section (3) of section 59 and sub-section (2) of section 62, serve or caused to be served upon the person proceeded against a notice which shall contain a gist of accusations, a date of hearing which shall in no case be less than twenty-four hours nor more than 15 days from the date of issue of notice, and the date of hearing.\n(b) sub-section (6) of section 10, sub-section (5) of section 19, sub-section (1) of section 27, sub-section (1) of section 29, sub-section (5) of section 72, subsection (4) of section 73, section 74 and section 76, serve or caused to be served upon the person proceeded against a notice which shall contain a gist of the ground or grounds on which the proceeding has been initiated, a date of hearing which shall in no case be less than twenty-four hours nor more than 15 days from the date of issue of notice, and the date of hearing.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Scrutiny of Returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Audit and Re-assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Assessment of fair, mela, etc.",
            "chapter": null,
            "content": "(i) The value of goods kept in stock, or\n(ii) The estimate of daily sales effected by such dealer, or\n(iii) The place of such business, or\n(iv) The number of people visiting such fair or mela, or\n(v) The cash in hand at any point in time during such fair or mela, or\n(vi) Any combination of the above, or\n(vii) Any other information that, in the opinion of the specified authority, is relevant in arriving at an estimate of the tax payable by such dealer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "32",
            "title": "24. Hearing under section 32 and 33.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Assessment on Audit Objections.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Intra-State Stock Transfer.",
            "chapter": null,
            "content": "(a) a true and complete declaration in Form D-V obtained from the consignee;\n(b) correct and complete record of the name, address, Taxpayer Identification Number, if any, of the person to whom the goods were transferred incorporating therein the quantity of the goods and the value thereof;\n(c) copy of accounts rendered by the agent or the office to the whom the goods were transferred, and\n(d) copy of the railway or the lorry receipts relating to such transfer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Payment of Tax, Interest and Penalty.",
            "chapter": null,
            "content": "(b) The list referred to in clause (a) shall also be posted by the bank on the web-site of the department when so required.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Deduction of tax at source from the bills of supply contractors.",
            "chapter": null,
            "content": "(a) if the dealer is not liable to pay tax under the Act;\n(b) if the supplier, being a dealer registered under section 19 of the Act, produces before the deducting authority a certificate in Form C-III issued by the in charge of the circle in which he is registered.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "29",
            "title": "29. Deduction of tax at source from the bills of works contractors.",
            "chapter": null,
            "content": "(a) Labour charges for execution of the works contract,\n(b) Amount paid to sub-contractor on account of labour and services,\n(c) Charges for planning, designing and architects fees,\n(d) Charges for obtaining on hire machineries and tools used in the execution of the works contract,\n(e) Cost of consumables such as water, electricity, fuels, etc. used in execution of the works contract the property in which is not transferred in the course of execution of a works contract,\n(f) Cost of establishment of the contractor to the extent it is relatable to supply of labour and services,\n(g) Other similar expenses relatable to supply of labour and services,\n(h) Profit earned by the contractor to the extent it is relatable to the supply of labour and services, and\n(i) Goods or transactions exempted under section 6 or section 7 of the Act.\n(a) in a case where the contractor is registered, be the Circle Incharge of the circle within whose jurisdiction the concerned contractor is registered;\n(b) in a case where the contractor is not registered, be the circle incharge within whose jurisdiction the concerned works contract is being executed.\n(ii) Where the cheque or draft is on a bank other than a branch of the Reserve Bank of India or the State Bank of India or the bank specially authorised in this behalf, it shall also include an additional amount equal to the actual collection charges.\n(iii) Upon receipt of the cheque or draft specified in sub-clause (i) the concerned Circle Incharge shall deposit the same in the concerned Treasury or the Bank, as the case may be.\n(iv) After the deposit is made, the portions of the challan marked \"Triplicate\" and \"Quadruplicate\" shall be handed over to the contractor from whose bills the deduction has been made.\n(ii) The certificate mentioned in clause (i) shall be in quadruplicate.\n(iii) The portions marked \"Original\" and \"Duplicate\" shall be handed over to the contractor from whose bills the deductions have been made who shall furnish the portion marked \"Original\" to the authority specified in rule 62 as evidence of payment of tax by deduction at source along with the return to be filed under section 24 and the portion marked \"Duplicate\" shall be retained by the contractor.\n(iv) The portion marked \"Triplicate\" shall be sent to the concerned circle incharge along with the relevant Challan.\n(v) The \"Quadruplicate\" portion shall be retained by the person issuing this certificate.\n(ii) If any contractor is not registered in any circle, a separate quarterly return shall be sent to the circle incharge within whose jurisdiction the concerned contract is being executed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "30",
            "title": "30. Issuance of Tax Clearance Certificate.",
            "chapter": null,
            "content": "(b) Where an application is rejected the circle in charge shall specify the amount of arrears outstanding against the dealer or the period for which the return has not been filed. If the arrears are paid or the return is furnished, as the case may be, the tax clearance certificate shall be granted to the dealer, which shall be in Form C-IV.\n(c) The tax clearance certificate granted under this rule shall ordinarily be valid for a period of one year from the date of its issue or for such lesser period as may be specified in the certificate.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "31",
            "title": "31. Forfeiture of tax collected in violation of the Act.",
            "chapter": null,
            "content": "(a) The name of the dealer or person, as the case may be, from whom the amount illegally collected has been forfeited;\n(b) The period during which the amount was illegally collected;\n(c) The amount forfeited; and\n(d) Any other information that may be deemed fit in the facts and circumstances of the case.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "32",
            "title": "32. Special Mode of Recovery.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "33",
            "title": "33. Books of Accounts.",
            "chapter": null,
            "content": "(a) in respect of sales or purchases within the State of Bihar of different classes of goods liable to tax at different rates of tax;\n(b) in respect of sales or purchases in the course of inter-state trade or commerce;\n(c) in respect of sales or purchases in the course of import into or export out of the territory of India;\n(d) in respect of goods received or dispatched by him other than by way of sale either from or to within the State or from or to outside the State.\n(a) separate accounts of purchases or receipts of goods liable to tax at different rates:\n(i) from outside the state, showing therein the name and address of the consignor, his Taxpayer Identification Number in the respective state, his registration number under the Central Sale Tax Act, 1956, if any, the invoice number or document evidencing receipt of goods and the date thereof and the purchase price of the goods;\n(ii) from within the State of Bihar, showing therein the name and address of the consignor, his Taxpayer Identification Number, if any, the tax invoice, the retail invoice number or the document evidencing receipt of goods, as the case may be, and the date thereof and the purchase price of the goods and the tax, if any, charged thereon.\n(b) separate accounts of sales or dispatches of goods liable to tax at different rates:\n(i) to outside the state, showing therein the name and address of the consignee, his Taxpayer Identification Number, if any, his registration number under the Central Sale Tax Act 1956, if any, the invoice number or the document evidencing dispatch of goods, the date thereof and the sale price of the goods;\n(ii) to within the State of Bihar, showing therein the name and address of the consignee, Taxpayer Identification Number, if any, the tax invoice or the retail invoice number or the document evidencing dispatch of goods, as the case may be and the date thereof and the sale price of the goods and the tax, if any, charged thereon.\n(i) quantity of opening stock, receipts, issue and closing stock of different inputs received;\n(ii) quantity of opening stock, production, sales or dispatches and closing stock of different finished goods.\n(i) a tax audit report in Form TAR-I;\n(ii) a copy of the audited income statement in Form TAR-II, in a case where such income statement is either prepared or required to be prepared under any law for the time being in force, in respect of his business in the State of Bihar;\n(iii) a copy of the audited balance sheet in Form TAR-III, in a case where such balance sheet is either prepared or required to be prepared under any law for the time being in force, in respect of his business in the State of Bihar; and\n(iv) a detailed flow of goods in Form TAR-IV, in a case where an income statement or a balance sheet is not required to be prepared under any law for the time being in force, in respect of his business in the State of Bihar;\n(i) Location of the capital goods;\n(ii) Date of purchase of the capital goods and such particulars regarding the purchase as the persons or dealers from whom such goods are purchased, details of bill or invoice relating to such capital goods;\n(iii) Quantity of the capital goods;\n(iv) Cost of purchase of the capital goods.\n(i) Name and style of the business of the selling dealer;\n(ii) Taxpayer Identification Number of the selling dealer;\n(iii) Nature of purchaser (whether consumer or a dealer not registered under the Act);\n(iv) Name and address of the purchaser in case of sale to a dealer;\n(v) Date of issue;\n(vi) Description of goods, their quantity and value;\n(vii) Tax, if separately charged;\n(viii) Signature of the person issuing the retail invoice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "34",
            "title": "34. Credit Note and Debit Note.",
            "chapter": null,
            "content": "(a) The serial number and date of the Credit Note;\n(b) Name and style of the business of the selling dealer and his Taxpayer Identification Number;\n(c) Name and style of the business of the purchasing dealer and his Taxpayer Identification Number;\n(d) In case of goods returned subsequent to sales thereof-\n(i) the serial number and date of the Tax Invoice issued in respect of which the purchasing dealer has returned the goods;\n(ii) the description, quantity and value of the goods returned;\n(e) In case of a transaction other than that specified in clause (d), the reason necessitating issuance of the credit note and details thereof;\n(f) Signature and the status of the person issuing the credit note.\n(a) The serial number and date of the Debit Note;\n(b) Name and style of the business of the selling dealer and his Taxpayer Identification Number;\n(c) Name and style of the business of the purchasing dealer and his Taxpayer Identification Number;\n(d) The serial number and date of the Tax Invoice issued in respect of which the Debit Note is being issued;\n(e) The description, quantity and value of the goods in respect of which the Debit Note is being issued;\n(f) Reasons for issuance of such Debit Note;\n(g) Signature and the status of the person issuing the debit note.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "35",
            "title": "35. Inspection, Search and Seizure.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "36",
            "title": "36. Auction of Seized Goods and Release of Security.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "37",
            "title": "37. Notice for Cross-checking and Verification of Transactions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "38",
            "title": "38. Information for Survey.",
            "chapter": null,
            "content": "(a) direct, by notice in Form N-XIII, any dealer to keep his books of accounts ready for verification. Such verification may be made either at his place of business or the dealer may be directed to produce the same on the date and time specified in this behalf;\n(b) require a dealer to furnish information in Form RT-VIII in respect of his business;\n(c) by notice in Form N-XIV, require a dealer or any public utility or any financial institutions including banking companies to furnish such information as may be required by the notice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "39",
            "title": "39. Information to be furnished and records to be maintained by persons engaged in the business of transporting goods, C&F agents, etc.",
            "chapter": null,
            "content": "Certificate\nSr No.\nSr No.\nComplete address of the place of business\nComplete address of the place of business\nName and address of the owner of the premises\n\t\t\t\tmentioned in column (2)\nName and address of the owner of the premises\n\t\t\t\tmentioned in column (2)\n1\n2\n3\nPlace ...........................\nSignature\nDate ......................\nDesignation of the person ......................... signing the certificate",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "40",
            "title": "40. Check Posts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "41",
            "title": "41. Restriction on Movement.",
            "chapter": null,
            "content": "(a) If any such consignment is to be transported by or on behalf of a dealer, within the state, he shall issue a declaration in Form D-VIII supported by an invoice, cash memo or bill in the case of movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such cash memo or bill and produce such invoice or cash memo or bill or challan, as the case may be, with aforesaid Form of declaration on demand before the authority specified in rule 62.\n(b) In case of goods being imported from any other state, by or on behalf a dealer who is in possession of a valid certificate of registration, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-IX supported by a bill or cash memo in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.\n(c) In case of goods being exported from the State to any other State, by or on behalf a dealer, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-X supported by a bill or cash memo in case the movement as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "60",
            "title": "42. Restriction on the power of the authority or officer authorized under section 60 and section 61.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "43",
            "title": "43. Refunds.",
            "chapter": null,
            "content": "(a) Circle Incharge, if the amount to be refunded does not exceed Rs.50,000/-; and\n(b) the Joint Commissioner, if the amount to be refunded exceeds, Rs.50,000/-.\n(i) in the case of refund by adjustment against any amount payable by the dealer for any other period, issue a refund adjustment order in Form C-V accompanied by a challan for adjustment. A copy of the Refund adjustment order shall also be forwarded simultaneously to the treasury officer or the bank concerned, as the case may be; and\n(ii) in the case of refund in cash, issue a refund payment order in Form C-VI and shall cause it to be delivered for encashment to the dealer or his manager, if any, declared under section 22. A copy of the Refund Payment order shall also be forwarded simultaneously to the treasury officer or the bank concerned, as the case may be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "44",
            "title": "44. Provisional refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "45",
            "title": "45. Memorandum of Appeal and Revision.",
            "chapter": null,
            "content": "(a) specify the name and address of the appellant/applicant;\n(b) specify the date of order against which it is made;\n(c) specify the date on which order was communicated to the appellant or applicant;\n(d) contain a clear statement of facts;\n(e) specify the grounds on which appeal or revision is preferred without any argument or narration and numbered consecutively;\n(f) state precisely the relief prayed for; and\n(g) be signed and verified by the appellant or applicant or an agent duly authorized by him in writing in this behalf in the following Form, namely:\n......................................... Signature\n(i) A certified copy of the impugned order; and\n(ii) A copy of the challan in Form CH-I in proof of the payment of the amount of tax in accordance with the provisions of sub-section (2) of section 72;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "46",
            "title": "46. Disposal of appeal or application for revision.",
            "chapter": null,
            "content": "(ii) Where a stay petition has been presented by an appellant along with the memorandum of appeal or along with application for revision before the appellate authority or the revisional authority, as the case may be, and such appeal or revision has been entertained, he shall, after giving such appellant a reasonable opportunity of being heard, dispose of such stay petition within one month from the date of presentation of such petition.\n(iii) The appellate or the revisional authority, as the case may be, may, in his discretion, by an order in writing, stay realisation of the amount of tax or interest, part or whole, as the case may be, in dispute, on such terms and conditions as he may deem fit and proper in the facts and circumstances of the case.\n(iv) If the realisation of the amount of tax, penalty or interest is stayed by the appellate authority subject to payment of such amount of tax penalty or interest, or furnishing security for securing the payment of the amount of tax, penalty or interest in dispute, as the case may be, specified in the order referred to in clause (i), the appellant shall pay such amount of tax, penalty or interest, or furnish such security, by the date specified in such order.\n(v) Where an appellant fails to pay any amount of tax or interest in dispute which he is required to pay according to the order referred to in sub-clause (iv) by the date specified therein or such other date as may be allowed by the appellate authority, such order staying realization of the amount of tax, or interest, as the case may be, shall stand automatically vacated after the expiry of the date specified in the order or such other date as may be allowed by the appellate authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "47",
            "title": "47. Revision by Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "48",
            "title": "48. Review.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "49",
            "title": "49. Determination of disputed questions by Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "50",
            "title": "50. Services of Notice.",
            "chapter": null,
            "content": "(a) by delivering or tendering a copy of the notice to the addressee or any adult male member or his family residing with him or to his manager, if any, declared under section 22; or\n(b) by post or by speed post; or\n(c) by such courier services as are approved by the Commissioner or the Joint Commissioner (Administration) incharge of the concerned division; or\n(d) by fax or by electronic mail service.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "51",
            "title": "51. Manner of Furnishing security under the Act.",
            "chapter": null,
            "content": "(a) Cash deposit in the Government Treasury under the head \"040-Sales Tax Receipts\"\n(b) Post office saving bank account, the account being pledged to the concerned Circle Incharge;\n(c) Bank guarantee from a Scheduled Bank agreeing to pay to the State Government on demand the amount of security;\n(d) Personal bond with two sureties, acceptable to the authority; the bond shall be in Form B-II;\n(e) Government securities for the amount fixed, the security having been deposited with the authority who directs furnishing of security.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "52",
            "title": "52. Manner of refund of security.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "53",
            "title": "53. Investigation of Offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "54",
            "title": "54. Appearance before Taxation Authorities.",
            "chapter": null,
            "content": "(a) a person who possesses a graduate degree in Commerce or Economics conferred by any Indian University incorporated by any law for the time being in force or any foreign University duly approved by the State Government or who possesses such other qualification as may be recognized by the State Government in this behalf.\n(b) a former gazetted employee of the State Government with a minimum of ten years of service in the Commercial Taxes Department.\n(a) no such order shall be passed by the Commissioner, without giving the person concerned a reasonable opportunity of being heard;\n(b) the person concerned may, within one month of the passing of the order by the Commissioner, appeal to the Tribunal against such order; and\n(c) the Commissioner shall modify the register in Form VR-X if the Tribunal sets aside the order passed by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "55",
            "title": "55. Write-off of Dues.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "56",
            "title": "56. Declaration of Opening Stock.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "57",
            "title": "57. Deferment.",
            "chapter": null,
            "content": "(b) Where after expiry of the period of deferment the deferred tax is not paid within the time specified in clause (a), interest at the rate of one and half percentum per month or part thereof shall be payable on such amount of default till the date of its payment without prejudice to any action that maybe taken for recovery under the Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "58",
            "title": "58. Exhibition of Particulars.",
            "chapter": null,
            "content": "(a) Full name and style of the business,\n(b) The taxpayer identification number (TIN) allotted to him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "59",
            "title": "59. Authentication of Account Books.",
            "chapter": null,
            "content": "Signature\nDate ......................\nDesignation",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "60",
            "title": "60. Copy of certain orders to be sent to the dealer etc. by the assessing authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "61",
            "title": "61. Manner of obtaining copy of certain orders by dealers.",
            "chapter": null,
            "content": "Ordinary copy\nOrdinary copy\nUrgent copy\nUrgent copy\n(a)\nCopying fee for every 150 words or less of the\n\t\t\t\torder or document.\nRupees five\nRupees ten\n(b)\nAuthentication fee.\nRupees five\nRupees ten",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "62",
            "title": "62. Prescribed authority for the purposes of certain sections of the Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "63",
            "title": "63. Compounding of Offence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "64",
            "title": "64. Fees.",
            "chapter": null,
            "content": "(a)\nUpon a memorandum of appeal against an order of\n\t\t\t\tscrutiny under rule 21, assessment, reassessment, interest or\n\t\t\t\tpenalty\nTwo percentum of the amount in dispute calculated to the nearest\n\t\t\t\trupee subject to a maximum of Rs. 1000/- and a minimum of Rs.\n\t\t\t\t100/-\n(b)\nUpon an application for revision of an appellate\n\t\t\t\tor revisional order concerning an order of scrutiny under rule\n\t\t\t\t21, assessment, reassessment, interest or penalty\nTwo percentum of the  amount in dispute calculated to the nearest\n\t\t\t\trupee subject to a maximum of Rs. 2000/- and a minimum of Rs.\n\t\t\t\t200/-\n(c)\nUpon an application for enrolment as a sales tax\n\t\t\t\tpractitioners.\nRs. 200/-\n(d)\nUpon an application for grant of a registration\n\t\t\t\tcertificate.\nRs. 50/-\n(e)\nUpon an application for grant of a duplicate copy of a registration certificate.\nRs. 100/-\n(f)\nUpon a memorandum of appeal against an order\n\t\t\t\tunder section 47 or upon an application for revision other than an application for review or upon any other miscellaneous petition or petition for relief.\nRs. 5/-\n(g)\nUpon an application for amendment of a registration certificate.\nRs. 10/-\n(h)\nUpon an application for extension of time limit\n\t\t\t\tfor payment of tax, interest, penalty or fixed amount.\nRs. 10/-\n(i)\nUpon an application for adjournment in a proceeding before any authority appointed under section 10.\nRs. 5/-\n(j)\nUpon an application for compounding of offences\n\t\t\t\tunder the Act or these rules.\nRs. 50/-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "65",
            "title": "65. Punishment for Breach of Rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        }
    ],
    "metadata": {
        "Act ID": "bh557",
        "Act Number": "Published vide Notification No. S.O.26, dated 24th March, 2005",
        "Enactment Date": "",
        "Act Year": "2005",
        "Short Title": "Bihar Value Added Tax Rules, 2005",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}