Bihar Value Added Tax Rules, 2005 FORMS
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Body

Form RT-III

Annual 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)

1	Gross Turnover (*including value of debit notes*)
	Deductions:
2	Sales in the course of inter-state trade and commerce
3(i)	Value of sales outside the state under section 4 of the Central Sales Tax Act, 1956
3(ii)	Value of Stock transfer outside the state
4	Value of sales return of goods within 6 months of sale under the Act:
5	Export sales
6	Amount of Other allowable deductions (As per Box A)
7	Amount of Total of deductions at (2 + 3 + 4 + 5 + 6)
8	Taxable turnover [1 - 7]

Part II (output tax)

Ratewise bifurcation of output tax
9	Description of sale	Rate of Tax	Turnover of sale	Tax payable
(i)(a)	Sale of Motor Spirit by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(i)(b)	Sale of HSD Oil and Light Diesel Oil by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(i)(c)	Sale of ATF by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(i)(d)	Sale of Natural Gas by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(i)(e)	Sale of Country Liquor/Spiced Country Liquor
(i)(f)	Sale of Potable Spirit, wine or liquor whether imported from other countries or manufactured in India
(i)(g)	Sale of other schedule IV goods (except sl. no. 1 to 6 of schedule IV) [Details to be furnished as per Box I]
(i)(h)	Others specify
(ii)	Goods of Schedule II (goods wise sales to be furnished as per box F)	1%
(iii)(a)	Goods Specified in Schedule IIIA (goods wise sales to be furnished as per box G)	5%
(iii)(b)	Goods Specified in Schedule III (goods wise sales to be furnished as per box G)	5%
(iii)(c)	Goods Specified in Schedule III (goods wise sales to be furnished as per box G)	6%
(iv)(a)	Goods not specified in any of Schedule	13.50%
(iv)(b)	Goods not specified in any of Schedule	14.50%
(iv)(c)	Goods not specified in any of Schedule	15%
(v)	Total sales of goods u/s 13(1)={(ii)+(iii)(a)+(iii)(b)+(iii)(c)+(iv)(a)+(iv)(b)+(iv)(c)}
(vi)	Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this return in terms of section 15(5)(a)
(vii)	Turnover liable to Purchase tax
(viii)	Excess of reverse credit [14 - 13] if 14 is greater than 13
10	Total Output tax [(i)(a)+(i)(b)+ (i)(c)+(i)(d)+ (i)(e)+(i)(f)+ (i)(g)+(i)(h)+ (v)+(vi)+(vii)+(viii)+(ix)]

Part III (Details of purchases/receipts and stock)

Value of Purchase/receipts/Stock during the Year:

Goods

notified

u/s 15(5)

Described in Schedule IV goods

(other than all kinds of liquor)

Schedule I Goods

Other taxable goods

Total

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.5%

14.5%

15%

(i)

Purchases from within the state

(ii)

Purchase from outside the state

(iii)

Stock transfers receipts from within the state

(iv)

Stock transfers receipts from outside the state

(v)

Value of opening stock

(vi)

Value of closing stock

Total of purchases/receipts

Part IV (Input tax credit and tax payable)

		Value	Tax
13	Input tax (including purchase tax in case of manufacturers) paid by the dealer on purchases during the quarter
14	Reverse Credit (As per Box C)
15	Input tax credit on account of capital goods under rule 12
16	Unadjusted Input tax credit brought forward from previous year
17	Total Input tax credit for the year [(13 - 14) + 15 +16 ]
18	Rebate under section 24(12) [*to be claimed only if 10 is greater than 17 and to be computed on 10 - 17*
19	Surcharge payable under section 3A
20	Additional Tax payable under section 3AA
21	Total of output tax, surcharge, additional tax(net of rebate) [(10+18)+19+20]
22(i)	VAT payable for the quarter [21-17] if 21 is greater than 17
22(ii)	Interest Payable
22(iii)	Total tax payable for the quarter [22(i)+22(ii)]
23	Unadjusted input tax credit [17-21] if 17 is greater than 21
24(i)	Central Sales Tax admitted
24(ii)	Adjustment of unadjusted input tax credit from liability under CST Act, 1956
24(iii)	Central Sales Tax payable, if any [24(i)-24(ii)]
25	Refund of unadjusted input tax credit claimed under second proviso to section 16(1), if any
26(i)	Input tax credit carried forward [23-(24(ii)+25)]
26(ii)	Vat paid to the extent of VAT payable in the month/months of the year
26(iii)	Total input tax credit carried forward [26(i)+26(ii)]

Part V (Payment Details)

27	Payment Details :	-
(i)	By way of entry tax set off, if any	-
(ii)	By way of purchase tax paid (in case of a manufacturer only)	-
(iii)	By way of advance tax, if any, paid under section 3(7)	-
(iv)	By way of advance deduction under section 40 or 41 (attach certificate in form C-II)	-
(v)	DD/cheque (specify number, dates of payments and name of issuing bank)	-
(vi)	Cash	-
(vii)	By way of adjustment on account of excess paid during any earlier month of the same financial year (give details of computation of such excess and the mode of its payment)	-
(viii)	Any other mode(specify mode)	-
(ix)	Excess tax paid during the year

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.


Date	Signature of authorised person
Place	Status in relation to dealer

Box A (other allowable deductions)

	Deduction on account of:	Value
(i)	Sales of goods mentioned in Schedule I of the Act	-
(ii)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales values) [Details of goods sold to different companies to be submitted as per Box D]	-
(iii)	Value of stock transfers within the state of Bihar	-
(iv)	Amount of labour charges and other charges in case of a works contract	-
(v)	Sale of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5)	-
(vi)	Sale of petroleum products on which tax has been paid on the first point of sale u/s 13(2)(b) of the Act (a list of different goods to be annexed to this return separately alongwith their respective sales values)	-
(vii)	Sales to organisations specified in Schedule V.	-
	Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}	-

Box B

Goods	Rate of tax	Turnover of sale	Tax payable
Petrol
Diesel
ATF
Natural Gas
Total

Box C (Reverse credit)
	Reverse Credit on account of:	Value	Tax
(i)	Value of Original Input-Output ratio ("K" as per rule 15) of the previous year in case of a manufacturing dealer
(ii)	Value of Revised Input-Output ratio (Revised "K" as per rule 16) of the current year in case of a manufacturing dealer
(iii)	Intra state stock transfers
(iv)	Inter state stock transfers
(v)	Value of purchase return by the dealer filing this return
(vi)	Transfer of the right to use goods, gifts or self-consumption
(vii)	Sale of goods specified in Schedule IV
(viii)	Sale of goods specified in Schedule I
(ix)	Value of goods stolen, lost, or destroyed, if any
(ix)	Goods sold at a price lower than the corresponding purchase price
(xi)	Total Reverse Credit [to be taken to line 14 of the return]

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

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales of ........
Sl No.	Name and style of registered dealer to whom sale is made	TIN	MS	HSD	Natural Gas	ATF	Total
1							-
2							-
3							-
4							-
5							-
	Total						-

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

Sl No.	Type of form	Number of forms	Period of forms	Value of forms
1	C-II
2	D-III
3	D-IV
4	D-V
5	D-XI
6	C
7	EI/EII
8	F
9	H
10	I
11	J

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

Sl. No.	Description of goods	Rate of tax	Entry No. of Schedule			Turnover of sale
Sl. No.	Description of goods	Rate of tax	Name of schedule	Part of schedule, if any	Entry No.	Turnover of sale

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

Materials	From within the State	From outside the State	Total
Raw Materials
Packing Materials
Plant & Machinery
Total

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

Sl. No.	Name of Schedule- IV goods (except Sl.No. 1to 6 of Schedule- IV)	Rate of Tax	Value of goods wise sale and tax payable
Sl. No.		Rate of Tax	Total sale of goods on which tax is leviable on first point of sale only	Total sale of goods on which tax is payable at each point of sale	Total tax on column - 4	Total tax on column - 5	Adjustmen of tax under Rule 10A	Total tax payable [6+(7- 8)]
1	2	3	4	5	6	7	8	9

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

Sl. No.	Name of Month	Name of the Act (VAT/ CST/ET)	Output tax during month if any	Input tax during month if any	Tax payable in month if any	Amount of tax paid	Amount of interest paid	Date of payment	Challan No.
1
2
3
	Total

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

Date	Signature of authorised person
Place	Status in relation to dealer