BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. S.O. 46, Dated 5th March 2019

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 amendment to Bihar Value Added Tax Rules, 2005:-

Amendment

1. Amendment in Rule 19 of the Bihar Value Added Tax Rules, 2005.-

(1) The full stop at the end of clause (b) of sub-rule (2) of Rule 19 of the Bihar Value Added Tax Rules, 2005 shall be substituted by a colon and thereafter the following two provisos shall be added:-

"Provided that as regards the period commencing from the 1st day of April, 2017 and terminating on the 30th day of June, 2017, the quarterly or, as the case may be, the revised return furnished by a dealer in respect of the said period shall, for the purposes of the Act, be deemed to be the annual return for the financial year 2017-18 if the said dealer furnishes the following information to the prescribed authority on or before the 30th day of March, 2019:-

Particulars	Goods notified u/s 15(5)	Schedule IV goods (other than all kinds of liquor)	Schedule I goods	Other taxable goods				Total
Particulars	Goods notified u/s 15(5)	Schedule IV goods (other than all kinds of liquor)	Schedule I goods	1%	6%	5%	15%	Total
Value of opening stock as on 01.04.2017
Value of closing stock as on 30.06.2017

Provided further that nothing contained in the first proviso shall apply to any person who is engaged in the sale of motor spirit (commonly known as petrol), high speed diesel, natural gas, aviation turbine fuel and petroleum crude."

2. This notification shall come into force with effect from the date of its issue.

By order of the Governor of Bihar,

DR. PRATIMA,

Commissioner State Tax-cum-Secretary,