In exercise of the powers conferred by sub-section (1) of Section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) the Governor of Bihar is pleased to make the following rules to amend the Bihar Value Added Tax Rules, 2005 (as amended from time to time) :-

1. Short title, extent and commencement.-

(1) These rules may be called the Bihar Value Added Tax (amendment) Rules, 2016.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall come into force at once.

2. Addition of clause (j) in sub-rule (3) of Rule 18 of the Bihar Value Added Tax Rules, 2005.-

After clause (i) of sub rule (3) of Rule-18 of the Bihar Value Added Tax Rules, 2005, the following new clause (j) shall be inserted-

"(j) In case of developer, cost of land as specified in prescribed manner."

3. Insertion of sub-rule (3A) in the Rule 18 of the Bihar Value Added Tax Rules, 2005.-

After sub-rule (3) of Rule 18 of the Bihar Value Added Tax Rules, 2005, the following new sub-rule (3A) shall be inserted:-

"(3A) Subject to the provision contained in clause (cc) of sub-section (1) of Section 35of the Act, where the contractor does not maintain proper accounts or the amount actually incurred towards charge for labour and other services and other items mentioned in clause (c) of sub-section (1) of Section 35of the Act read with sub-rule (3) can not be ascertained from the accounts maintained by him, the prescribed authority,on the basis of nature of works contract may allow deductions on account of labour and services equal to the percentage shown in the following table :-

4. Insertion of Rule 18B in the Bihar Value Added Tax Rules, 2005.-

After Rule-18A of the Bihar Value Added Tax Rules, 2005, the following new Rule-18B shall be inserted:-

"18B. Manner of determination of cost of land in case of developer-

The cost of the land shall be determined in accordance with the guidelines determined by the State Government for the purpose of payment of stamp duty in respect of registration of transfer of such land:

Provided that after payment of the tax of the value of the goods determined as per this rule, it shall be open to the dealer to prove before the prescribed authority that actual cost of land is higher than the value determined by the State Government authority for the purpose of payment of stamp duty for registration of land and the actual cost of land, being proved to be higher, the higher cost of land will be deductible and the excess tax paid, if any, shall be refunded/adjusted.

5. Amendment in Rule 29 of the Bihar Value Added Tax Rules, 2005.-

Sub-rule (2) of Rule 29 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following, namely:-

(2)(i) Such deduction shall be made from payments purporting to be the full or part payment of the sale price, being made in respect of all contracts executed, whether in part or in full, after commencement of this Act:

Provided that no deduction shall be made on account of the payment pertaining to labour and service charges for execution of the works contract:

Provided also that no deduction shall be made on account of goods or transactions exempted under section 6 or section 7 of the Act,

(ii) For the purpose of first proviso of clause (i) of sub-rule (2), for every payment purporting to be the full or part payment of sale price being made in in respect of all contracts executed, deduction on account of labour and service charges shall be allowed in proportion to the value quoted for labour and services to the total value of contract, shown in Detail Project Report or Bill of Quantity or copy of agreement or such other document available for a particular contract.

(iii) Where, the Detail Project Report or Bill of Quantity or copy of agreement or such other documents regarding the contract are not available, or where, proportion of labour and service charges to the total contract price is not ascertainable from the documents, deduction on account of labour and services, for different nature of contract shall be computedaccording to percentage as specified in the table appended to sub-rule (3A) of Rule 18.

(iv) Advance tax shall be deducted at the prescribed rate on the amount which remains after the deduction made on account of labour and service charges in execution of works contract as specified in clause (ii) or clause (iii) of sub- rule (2) and goods or transactions exempted under section 6 or section 7 of the Act:

Provided further that the amount deducted during a year shall be refunded, in accordance with the provisions of section 68, to the person from whose bills such deductions are made if he does not become liable to tax during the year during which the said deductions were made:

Provided also that no such refund shall be made unless the person claiming the refund files, before the Circle Incharge, an application in form A-XIII after the end of the financial year during which the deduction or deductions, as the case may be, were made.

6. Substitution of Form RT-I appended to the Bihar Value Added Tax Rule, 2005.

Form RT-I appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form RT-I, namely;-

Form RT-I

Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005

[See Rule 19(2)]

Name and style of the dealer:

TIN:

Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

Part II (output tax)

Part III (Details of purchases/receipts)

*Furnish dealer wise purchase/receipt of goods within the state notified under section 15(5) as per Box 'K'

Part IV (Input tax credit and tax payable)

Part V (Payment Details)

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 22 has been paid by Treasury challan or in the mode indicate in column 26 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.

I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge and belief, and that I am always competent to sign and submit this return.

Box A (other allowable deductions)

Box B (Dealer wise sale of other taxable goods at line 9(v) above)

I. Sales to registered dealers:

(Note: Use additional sheets if required)

II. Sales to unregistered dealers:

(Note: Use additional sheets if required)

III. Sale to consumers

Box C [Dealer wise purchase of other taxable goods at line 11(i) above excluding Schedule I and MRP goods(]

I. Purchases from registered dealers:

(Note: Use additional sheets if required)

II. Purchases from unregistered dealers/Persons othe r than dealers::

(Note: Use additional sheets if required)

Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Total of Box E-1 to be taken to line 9(i)(a) to line 9(i)(d) and total of Box E-2 to be taken to line (ii) of Box A]

Box F (Details of statutory forms submitted in support of claims)

Box G (Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]

(Note: Use additional sheets if required)

Box H (Details of Purchases by Works Contractors and Manufacturing Dealers)

Box I [Details of goods wise sales mentioned in line 9(i) (b) above]

Box J (Dealer wise sales oF MRP goods mentioned in line 9(vi) above)

(i) Sales to registered dealers:

(Note: Use additional sheets if required)

(ii) Sales to unregistered dealers:

(Note: Use additional sheets if required)

(iii) Sale to consumers:

Total MRP sales (i)+(ii)+(iii) = Rs.......................................

Box K (Dealer wise purchases /receipt of MRP goods within the state under section 15(5) as per sl.No. 11

(Note: Use additional sheets if required)

Box L [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this return.

7. Substitution of Form RT-III appended to the Bihar Value Added Tax Rules, 2005 -

Form RT-III appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following namely-

Form RT-III

Annual Return under section 24 of the Bihar Value Added Tax Act, 2005

[See Rule 19(2)]

Part I (Details of turnover/transfers)

Part II (output tax)

Part III (Details of purchases/receipts and stock)

Part IV (Input tax credit and tax payable)

Part V (Payment Details)

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 27 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.

I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this return.

Box A (other allowable deductions)

Box B

Box D (Dealer wise sale of MS, HSD, Natural Gas and ATF at Box A(ii) above)

Box E (Details of statutory Forms/Declarations/Certificates submitted in support of claims)

Box F (Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]

Box G (Details of Purchases by Works Contractors and Manufacturing Dealers)

Box H [Details of goods wise sales mentioned in line 9(i) (b) above]

Box I [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this return.

8. Substitution of Form RT-V appended to the Bihar Value Added Tax Rules, 2005 –

Form RT-V appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following, namely-

Form RT-V

Revised Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005

[See Rule 19(4)]

Name and style of the dealer:

TIN:

Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

Part II (output tax)

Part III (Details of purchases/receipts)

*Furnish dealer wise purchase/receipt of goods within the state notified under section 15(5) as per Box 'K'

Part IV (Input tax credit and tax payable)

Part V (Payment Details)

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 25 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.

I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this return.

Box A (other allowable deductions)

Box B (Dealer wise sale of other taxable goods at line 9(v) above)

I. Sales to registered dealers:

(Note: Use additional sheets if required)

II. Sales to unregistered dealers:

(Note: Use additional sheets if required)

III. Sale to consumers :

Box C [Dealer wise purchase of other taxable goods at line 11(i) above excluding Schedule I and MRP goods]

I. Purchases from registered dealers:

(Note: Use additional sheets if required)

II. Purchases from unregistered dealers/Person other than dealers: