"(A). All dealers registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas who have paid a sum exceeding Two hundred fifty crore rupees during the year 2021-22 by way of tax payable;

(B) . All dealers registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas who have paid a sum exceeding Twenty five crore rupees during the year 2020-21 by way of tax payable and have also registered an increase of less than 10 percent in the amount of tax paid in the year 2021-22 as compared to the amount of tax paid in the year 2020-21;

(C) . All dealers other than those specified in paragraph (A) and (B) above, registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas ;-

(i) Whose gross turnover during the year 2021-22 exceeded twenty crore rupees, and

(ii) Who have paid one or more than Rs. one in any head under this Act during the year 2021-22, and

(iii) Who have not been selected for Audit for the year 2020-21"

A total of 07 dealers have been selected for Audit on the basis of above criteria for the financial years 2021-22. The circle wise list of the selected dealers is appended hereto.

By Order,

Dr. Pratima,

Commissioner State tax-cum-Secretary.

Selected for VAT Audit

Division: All Divisions , Circle: All Circles , Financial Year: 2021 - 2022 , Tax Period: ALL

Dr. Pratima,

Commissioner State tax-cum-Secretary.