BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
-

Notification No. S.O. 85, dated 5th September, 2005 -

In exercise of the powers conferred by sub-section (1) of section 93 of the Bihar Value Added Tax Act, 2005 (Act of 2005), the governor of Bihar is pleased to make the following amendments to the Bihar Value Added Tax Rules, 2005 (hereinafter referred to as the said Rules).

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

Amendments

2. After clause (b) of sub-rule (5) of rule 12 of the said Rules a new clause (c) shall be added in the following way, namely :-

"(c) No input tax credit shall be claimed by a registered dealer in respect of tax paid at the time of purchase unless he encloses a declaration in form D-XI, giving details of his purchases, along with the return failed by him in form RT-I."

5. In sub-rule (6) of rule 12 of the said Rules, after the words "shall not qualify for input tax credit", the words, "if the same have been used as capital goods" shall be inserted.

6. Clause (a) of sub-rule (8) of rule 19 of the said Rules shall be substituted in the following manner, namely -

"(8)(a) All statements under sub-section (2) of section 24 furnished during a day shall be handed over to the circle incharge on the following day and the said incharge shall ensure that all such statements are entered in the register in form VR-V within fifteen days of receiving them."

7. In sub-rule (2) of rule 29 of the said Rules, after the words "after the commencement of this Act", a colon shall be inserted and the words "provided the total value of the contract or contracts exceeds five lacs rupees" shall be deleted.

8. After the first proviso to sub-rule (2) of rule 29 of the said Rules, the following two new provisos shall be inserted, namely -

"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 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."

9. In sub-rule (1) of rule 33 of the said Rules, the words "or person" after the words "Every dealer" shall be deleted.

10. In sub-rule (4) of rule 33 of the said Rules, the words "who is a manufacturer" after the words "Every dealer" shall be substituted by the words "required by sub-section (1) of section 52 to maintain accounts".

11. In sub-rule (5) of rule 33 of the English version of the said Rules, the words, "or person" after the words "Every dealer" shall be deleted.

12. After sub-clause (iii) of clause (b) of sub-rule (8) of rule 33 of the said Rules a new sub-clause (iv) shall be added in the following way, namely :-

"(iv) Name and address of the purchaser in case of sale to a dealer".

13. Sub-clauses (iv), (v) and (vii) of clause (b) of sub rule (8) of rule 33 of the said Rules shall be renumbered as (v), (vi), (vii) and (viii).

14. In sub-rule (3) of rule 41 of the said Rules, the words, "duly authenticated by the authority specified in rule 62" shall be substituted by the words, "and shall get the book authenticated by the authority specified in rule 62 who shall authenticate the same by putting his signature and official seal on the triplicate copy of the first and last page of each book."

15. The word "Security" shall be substituted by the word "Indemnity" in the heading of form B-I of the said Rules.

16. In form N-XI of the said Rules, the words and figure "see rule 28" shall be substituted by the words and figure "see rule 32"

17. Form RT-I of the said Rules shall be substituted in the following way, namely -

FORM RT-I

Monthly Return under section 24 of the Bihar Value Added Tax Ordinance, 2005

[See rule 19(2)(a)]

Name and style of the Dealer :

TIN :

Period of Return (month and year) :

Part A (Details of Turnover)

A	Gross Turnover
A1	Sales of goods mentioned in Schedule I of the Act
A2	Sales of goods mentioned in Schedule IV of the Act
A3	Sales in the course of inter-state trade and commerce
A4	Value of sales outside the State under section 4 of the Central Sales Tax Act, 1956
A5	Value of stock transfers within the State of Bihar
A6	Amount of labour charges and other charges in case of a Work Contract
A7	Value of goods returned within 6 months of sale under the Act :
	(a) Goods returned taxable @ 1%
	(b) Goods returned taxable @ 4%
	(c) Goods returned taxable @ 12.5%
A8	Export Sales
B	Total of deductions at A1, A2, A3, A4, A5, A6, A7 and A8
C	Taxable Turnover = [A - B]

Part B (Ratewise bifurcation of Sales and Output Tax)

	Rate-wise bifurcation of taxable sales:	Value	Tax
	Sales of goods specified in Schedule IV
	(a) Petrol
	(b) HSD & LDO
	(c) Natural Gas
	(d) ATF
	(e) Country Liquor
	(f) IMFL or imported foreign liquor
D1	Total sales of Schedule IV goods [(a)+(b)+(c)+(d)+(e)+(f)]
	Sales of other taxable goods (a list of different goods sold to the furnished separately alongwith their respective sales values)
	(a) Sales taxable at the rate of 1%
	(b) Sales taxable at the rate of 4%
	(c) Sales taxable at 12.5%
D2	Total sales of other taxable goods [(a)+(b)+(c)]
D3	Turnover liable to Purchase Tax
D4	Excess of Reverse Credit [G - F], if G is greater than F
D	Output Tax = [D1+D2+D3+D4]

Part C (Details of Purchase/receipts)

	Value of Purchase during the month :	Schedule IV goods	Schedule I goods	Other Taxable goods			Total
				1%	4%	12.5%
	(a) From within the state
	(b) From outside the state
E1	Total purchases (a) + (b)
	Value of receipts by way fo stock transfers
	(a) From within the State
	(b) From outside the State
E2	Total stock transfer receipts (a) + (b)
E	Total of purchases and receipts (E1 + E2)

Part D (Input Tax Credit and Tax Payable)

F	Input Tax (including purchase tax) paid to purchaser during the month	Value	Tax
	Reverse Credit on account of:
	(a) Intra-State stock transfer
	(b) Inter-State stock transfer
	(c) Goods returned within 6 months of purchase by the dealer filing this return
	(d) Transfer of the right to use goods, gifts or self consumption
	(e) Goods specified in Schedule IV
	(f) Sale of goods specified in Schedule I
	(g) Value of goods stolen, lost or destroyed, if any
G	Total Reverse Credit = [(a)+(b)+(c)+(d)+(e)+(f)+(g)]
H	Input Tax Credit for the month = [F - G]
I	Input Tax Credit on account of opening stock under Rule 13
J	Input Tax Credit on account of capital inputs under Rule 12
K	Total Input Tax Credit = [H+I+J]
	Adjustments
	(a) on Account of Entry Tax
	(b) on Account Advance Tax, if any
	(c) on Account of Refund Adjustments, if any
	(d) on Account of rebate under section 24(12)
	(e) on Account of balance tax brought forward from previous months
L	Total Adjustments (a) + (b) + (c) + (d) + (e)
M	Total of Input Tax Credit and Adjustments (K + I]
N	Tax payable [D-M] if D is greater than M
O	Balance tax carried [M-D- if M is greater than D

Part E (Details of payment)

P	Particulars	DD/Cheque No./Challan No./Deduction certificate No.	Date	Name of issuing Bank / Name of Deduction Authority	Amount
	Cash
	DD/No. or Cheque No.
	Deduction at source

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column N has been paid by Treasury challan or in the mode indicated in column P.

I further declare that the statements made and particular furnished in and with this return in my capacity as a 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 the Authorised Person
Place	Status in relation to the Dealer"

18. Form RT-II shall be substituted in the followed way, namely -

"FORM RT-II

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

[See rule 19(2)(b)]

Name of the Dealer

TIN

Period of the Statement

Part-A (Details of sales effected by the dealer to other dealers within the State of Bihar)

Sl. No.	Name of the registered dealer to whom the sale is made	Taxpayer Identificaion Number	Total value of sales made during the period (excluding VAT charged)				Total VAT Charged
			Taxable @1%	Taxable @4%	Taxable @12.5%	Total	1%	4%	12.5%	Total


A	Total sales to registered dealers
B	Sales to unregistered dealers *
C	Value of goods sold earlier returned during the quarter**
D	Total Sales = [A+B-C]

* Furnish separately details of such dealers, with complete address (including name of circle) and total sales made to each dealer.

** Furnish separately details of such dealers, with Name, TIN, complete address and total value of goods returned by each such dealer.

Part-B (Details of purchases made by the dealer from other dealers from within the State of Bihar)

Sl. No.	Name of the registered dealer from whom the purchase is made	Taxpayer Identificaion Number	Total value of purchase made during the period (excluding tax charged)				Total tax Charged
			Taxable @1%	Taxable @4%	Taxable @12.5%	Total	1%	4%	12.5%	Total


A	Total purchase from registered dealers
B	Purchase from unregistered dealers *
C	Value of goods purchased earlier returned during the quarter**
D	Total Purchases [A+B-C]

* Furnish separately details of such dealers, with complete address (including name of circle) and total purchases made from each dealer.

** Furnish separately details of such dealers, with Name, TIN, complete address and total value of goods returned to each such dealer.

I declare that the information furnished in this statement are based upon true and complete accounts.

I further declare that the particular furnished in and with this statement in my capacity as a Registered Dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this statement.

Date	Signature of the Authorised Person
Place	Status in relation to the Dealer

19. Form RT-V shall be substituted in the following way, namely -

"FORM RT-V

Revised Return filed under section 24 of the Bihar Value Added Tax Ordinance, 2005

[See rule 19(4)]

Name of the Dealer :

TIN :

Period of Return (month and year) :

Part A (Details of Turnover)

		As per Original Return	Revised by this Return
A	Gross Turnover
A1	Sales of goods mentioned in Schedule I of the Act
A2	Sales of goods mentioned in Schedule IV of the Act
A3	Sales in the course of inter-state trade and commerce
A4	Value of sales outside the State under section 4 of the Central Sales Tax Act, 1956
A5	Value of stock transfers within the State of Bihar
A6	Amount of labour charges and other charges in case of Work Contract
A7	Value of goods returned within 6 months of sale under the Act :
	(a) Goods returned taxable 2 1%
	(b) Goods returned taxable @ 4%
	(c) Goods returned taxable @ 12.5%
A8	Export Sales
B	Total of deductions at A1, A2, A3, A4, A5, A6, A7 and A8
C	Taxable Turnover = [A - B]

Part B (Ratewise bifurcation of Sales and Output Tax)

		As per Original Return		Revised by this Return
	Rate-wise bifurcation of taxable sales:	Value	Tax	Value	Tax
	Sales of goods specified in Schedule IV
	(a) Petrol
	(b) HSD & LDO
	(c) Natural Gas
	(d) ATF
	(e) Country Liquor
	(f) IMFL or imported foreign liquor
D1	Total sales of Schedule IV goods [(a)+(b)+(c)+(d)+(e)+(f)]
	Sales of other taxable goods (a list of different goods sold to the furnished separately alongwith their respective sales values)
	(a) Sales taxable at the rate of 1%
	(b) Sales taxable at the rate of 4%
	(c) Sales taxable at the rate of 12.5%
D2	Total sales of other taxable goods = [(a)+(b)+(c)]
D3	Turnover liable to Purchase Tax
D4	Excess of Reverse Credit [G - F], if G is greater than F
D	Output Tax = [D1+D2+D3+D4]

Part C (Details of Purchase/receipts)

	Value of Purchase during the month	Schedule IV goods	Schedule I goods	Other taxable goods			Total
				1%	4%	12.5%
	From within the state
	(a) As per original return
	(b) As per revised return
	From outside the state
	(a) As per original return
	(b) As per revised return
E1	Total purchases
	(e) As per original return (a) + (c)
	(f) As per revised return (b) + (d)
	Value of receipts by way of stock transfers:
	From within the State :
	(g) As per original return
	(h) As per revised return
	From outside the State :
	(i) As per original return
	(j) As per revised return
E2	Total receipts by way of stock transfers
	(k) As per original return (g) + (i)
	(l) As per revised return (h) + (j)
E	Total of purchases and receipts
	(m) As per original return (e) + (k)
	(n) As per revised return (l) + (f)

Part D (Input Tax Credit and Tax Payable)

		As per Original Return		As per revised return
		Value	Tax	Value	Tax
F	Input Tax (including purchase tax) paid to purchaser during the month
	Reverse Credit on account of :
	(a) Intra-State Stock Transfers
	(b) Inter-State Stock Transfers
	(c) Goods returned within 6 months of purchase by the dealer filing this return
	(d) Transfer of the right to use goods, gifts or self consumption
	(e) Goods specified in Schedule IV
	(f) Sales of goods specified in Schedule I
	(g) Value of goods stolen, lost or destroyed, if any
G	Total Reverse Credit
	[(a) + (b) + (c) + (d) + (e) + (f) + (g)]
H	Input Tax Credit for the month = [F - G]
I	Input Tax Credit on account of opening stock under Rule 13
J	Input Tax Credit on account of capital inputs under Rule 12
K	Total Input Tax Credit = [H+I+J]
	Adjustments
	(a) on Account of Entry Tax
	(b) on Account of Advance Tax, if any
	(c) on Account of Refund Adjustment, if any
	(d) on Acount of rebate
	(e) on Account of balance tax brought forward from previous month
L	Total Adjustments (a) + (b) + (c) + (d) + (e)
M	Total Adjustments [K + L]
N	Tax payable [D - M], if D is greater than M
O	Balance Tax carried forward [M - D], if M is greater than D

P	Payment Details :
	Payment made earlier
	Payment now made

Date		Signature of the Authorised Person
Place		Status in relation to the Dealer

Date		Signature of the Authorised Person
Place		Status in relation to the Dealer"

20. Form VR-IV shall be substituted in the following way, namely -

"FORM VR-IV

Register of Returns (To be maintained in the office)

[See Rule 19(8)(a)]

April

May

June

July

Aug.

Sept.

Oct.

Nov.

Dec.

Jan.

Feb.

March

Gross Turnover

Sales of goods mentioned in Schedule I

Sales of goods mentioned in Schedule IV

Inter-state sales

Value of stock transfers under section 4 of the Central Sales Tax Act, 1956

Value of stock transfers within the state of Bihar

Amount of labour charges and other charges in case of a works contract

Value of goods returned within 6 months of sale under the Act

Export sales

Total of deductions

Taxable turnover

Ratewise bifurcation of taxable sales:

Schedule IV goods

(a) Petrol

(b) HSD & LDO

(d) ATF

(e) Country Liquor

(f) IMFL or imported foreign liquor

Total sales of Schedule IV goods

Other taxable goods

(a) Sales taxable at the rate of 1%

(b) Sales taxable at the rate of 4%

Total other sales

Turnover liable to Purchase tax

Excess of reverse credit

Output Tax

Purchases form outside the State

Schedule I goods

Schedule IV goods

Goods taxable @ 1%

Goods taxable @ 4%

Goods taxable @ 12.5%

Purchases from inside the State

Schedule I goods

Schedule IV goods

Goods taxable @ 1%

Goods taxable @ 4%

Goods taxable @ 12.5%

Total Purchases

Receipts on stock transfers from otuside the State

Schedule I goods

Schedule IV goods

Goods taxable @ 1%

Goods taxable @ 4%

Goods taxable @ 12.5%

Receipts on stock transfers from inside the State

Schedule I goods

Schedule IV goods

Goods taxable @ 1%

Goods taxable @ 4%

Goods taxable @ 12.5%

Total receipts on stock transfers

Input tax (including purchase tax) paid by dealer on purhcases during the month

Reverse Credit on account of :

(a) Intra-state stock transfers

(b) Inter state stock transfers

(d) Transfer of the right to use goods, gifts or self-consumption

(e) Goods specified in Schedule IV

(f) Sale of goods specified in Schedule I

(g) Value of goods stolen lost, or distroyed, if any Total reverse Credit

Input tax credit for the month

Input tax credit on account of opening stock under rule 13

Input tax credit on account of capital inputs under rule 12

Total Input tax credit

Total adjustments

Tax payable

Balance carried forward

Payment"

21. In form VR-VII of the said Rules the words and figure "see rule 29" shall be substituted by the words and figure "see rule 33".

22. In the Table appended to Form D-VII of the said Rules the words "D-V" shall be substituted by the words "D-VI".

23. In Form C-VII of the English version of the said Rules the words "Bihar Value Added Sales Tax Ordinance, 2005" shall be substituted by the words "Bihar Value Added Tax Act, 2005"

24. Form A-X of the said Rules shall be substituted in the following way, namely :-

"Form A-X

Application for enrolment as Sales Tax Practitioner under the Bihar Value Added Tax Act, 2005

[See rule 54(5)]

To,

The ______________________________ of Commercial Taxes, _____________________ Circle

I, ______________________ (full name) son of ___________________________ (full name) hereby apply for enrollment of my name as a sales tax practitioner and furnish following particulars for that purpose.

1. Name -

2. Educational qualification -

(i) Matriculation -

(ii) Graduation -

(iii) Post Graduation -

(iv) Any other qualification -

(Attach attested copies of respective certificate and mark sheet)

3. Any other fact which may be relevant for the purpose -

	Signature
	Date ........................"

25. After Form A-XII of the said Rules, a new form, "Form A-XIII" shall be inserted in the following way,

"Form A-XIII

[See rule 29(2)]

Application for Refund of Advance Deduction of Tax

To,

Deputy Commissioner/Assistant Commissioner/Commercial Taxes Officer Incharge of ________________________ Circle I/We declare that the following deduction/deductions have been made from my bill relating to works contract executed by me/us being executed by me, details of which are given below :-

Sl.

Name of the Contract

Nature of Contract

Contract Value

Bill/Invoice No. & Date from which deduction has been made

Amount of Tax deducted in advance

Name of deducting Authority

Details of evidence attached with application signifying the deduction

I/We request you to allow refund of Rs. ____________________________ (Rupees in words) to me/us the details of which have been furnished as aforesaid.

I/We declare that I/We am/are not liable to pay tax under Section 3 of the Bihar Value Added Tax Act, 2005 during the year __________________________________________________. (mention the year during which deductions were made).

I/We further declare that the statements made and particulars furnished in and with this application are correct and complete to the best of my knowledge and belief and that I am competent to sign and submit this application.

Place	Name and Signature of the Applicant
Date	Status "

26. After form N-XV of the said Rules, a new form, "Form O" shall be inserted in the following way, namely -

"Form - O

Refund Order under the Bihar Value Added Tax Act, 2005

[See rule 17]

Book No. ________________________

Serial No. _________________________

Name of the Circle _______________________

(i) With reference to the claim by ............................................................. (specify name of person claiming refund under section 17 of the Bihar Value Added Tax Act 2005) I am satisfied that a refund of Rs. .............................................. (amount in figures and words) is due under rule 17 of the Bihar Value Added Tax 2005 to Shri ..........................................................

(ii) No refund order regarding the sum in question has previously been granted and this order of refund has been entered in the relevant records under my signature.

Kindly refund Rs. .................................................. (in figures and words) to ............................................................. .

Date ________________	Signature ________________
Seal ________________	Designation ________________

Memo No.________________

Dated ________________

Copy forwarded to Treasury/Sub-Treasury Officer/Manager ____________________________ Bank for information.

	Signature ________________
	Designation ________________

(To be returned by the Treasury/Sub-Treasury/Bank to the ........................................................................ of Commercial Taxes .................................................................. Circle.

Memo No.________________

Dated ________________

To,

The __________________ of Commercial Taxes, ____________________ Circle.

Tax Refunds

Refer to your memo number ____________________ dated ____________________

I have made a refund of Rs. _______________ payable to Shri ____________________________________. The voucher of refund bears serial number ____________________ dated ____________________

Treasury Officer/Manager of the Bank"

27. After form D-X of the said Rules, a new form D-XI shall be added in the following way namely :-

"Form D-XI

[See rule 12(5)(c)]

(Form of Declaration to be filed by a Registered Dealer alongwith Form RT-I)

1. Name of the Dealer :

2. Style of Business :

3. Details of Purchases :

Sl. No.	Name of the Selling Dealer from whom purchases have been made	Tax Invoice No. and Date	TIN of Selling Dealer from whom purchases have been made	Value	Tax Amount
1	2	3	4	5	6

I/We declare that the foregoing statements and particulars are correct and complete to the best of my/our knowledge and belief.

	Signature
	Status in relation to the Dealer
	Address "

28. In the said rules, the word "Ordinance" wherever appearing shall be substituted by the word "Act".