In exercise of the powers conferred under sub-section (2) of section 26 of the Bihar Value Added Tax Act, 2005 (No.-27 of 2005) read with clause (b) of sub-rule (1) of Rule 22 of the Bihar Value Added Tax Rules, 2005, the Commissioner has adopted the following criteria to get the registered dealers selected for detailed audit of their business relating to the financial year 2017-18:-

I. Top ten (10) taxpaying dealers of the circle in descending order.

II. Top five (5) ITC carry forwarding dealers of the circle (excluding dealers selected under para-I)

III. Top five (5) dealers of the circle, who have claimed refund of more than five lakh rupees (excluding dealers selected under para-I & II)

IV. Top five (5) taxpaying dealers of the circle, with negative growth more than 25% (excluding dealers selected under para-I, II & III)

Provided that the following categories of dealers are exempted from selection on the basis of above adopted criteria for VAT Audit for the financial year 2017-18:

1. Such dealers who were selected for VAT Audit for the financial year 2016-17.

2. Dealers who have registered a growth of 25% or more in payment of admitted tax over the last financial year of 2016-17

3. Retail dealers of Petroleum and Diesel.

Total 786 dealers for the financial year 2017-18 have been selected for Audit on the basis of above criteria. The division wise and circle wise list of selected dealers are enclosed herewith the notification.

By order,

DR. PRATIMA,

Commissioner State Tax-cum-Secretary,