BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
-

Body Notification No. S.O.No.180 dated the 10th September, 2008

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 amend the Bihar Value Added Tax Rules, 2005 as noted below:-

Amendments

1. Amendment in rule 3 of the Bihar Value Added Tax Rules, 2005.-

(1) A new sub-rule (11) shall be inserted after sub-rule (10) of rule 3 of the said Rules:

"(11)(a) Every person whether a transporter or carrier or transporting agent or railway container contractor or courier incharge shall apply before the prescribed authority under sub-section (3) for registration in Form-A-XV within 30 days of the commencement of the Act or starting of his business:

Provided that transporter or carrier or transporting agent or railway container contractor or courier who have been doing business prior to the commencement of the Act, shall be eligible to apply within 30 day of the commencement of the Act.

(b) Evidence of payment of Registration fee shall be attached with the application prescribed under clause (a).

(c) After receipt of the application for registration and on being satisfied that the details given therein are correct and complete and that the registration fee has been paid by the applicant, the circle-in-charge shall register the transporter or carrier or transporting agent or railway container contractor or courier within one month and issue a registration certificate in Form C-IX in this regard.

(d) The Commissioner may issue direction from time to time in respect of disposal of registration application and issuance of registration certificate".

(2) A new sub-rule(12) shall be inserted after sub-rule (11) of rule-3 of the said Rules.

"(12) Notwithstanding anything contained in the Rules, the Commissioner may by special or general order, give direction for making application of registration under the Act through electronic device".

2. Amendment in rule 19 of the Bihar Value Added Tax Rules, 2005-.-

(1) A new sub-rule (2A) shall be inserted after sub-rule (2) of the rule 19 of the said Rules in the following way:-

"(2A) Every transporter or carrier or transporting agent or railway container contractor or courier who are registered under sub-rule (11) of rule 3 shall file quarterly return for each quarter on or before the end of the month following the end of the quarter in Form RT-X in the concerned circle.

Provided that if any transporter or carrier or transporting agent or railway container contractor or courier contravenes the provision of sub-rule (1), he shall be liable for penalty under Rule 65 of the Rules."

(2) Sub-rule (8) of Rule-19 of the said Rules shall be substituted in the following way:-

"(8) Notwithstanding anythng contained in the Rules, the Commissioner, Commercial Taxes, by notification, can permit any registered dealer or a class of registered dealers or transporter etc. to file return or statement specified in the Rules, through electronic device.

Provided that the Commissioner may on application permit any dealer or others to file return or statement specified in the Rules, through electronic device:

Provided that such dealer or others, who file return through electronic device shall make available a copy of the said return within 7 days to the concerned ciricle".

3. Amendment in Form N-III prescribed under the Bihar Value Added Tax Rules, 2005-.-

A new sub-para (f) shall be inserted after para 1(e) in the Form N-III in the following way-

"(1) The correct claim of Input tax Credit has not been made for such period by the dealer."

Form-A-XV

Application for Registration Under Section 19(6) of The Bihar Value Added Tax Act, 2005. (See Rule 3(11)]

To,

The ..................................

.............................. Circle.

I............................ (Full Name), Son of ............................ (Full Name) hereby apply for the grant of a registration certifiate under Section 19(6) of Bihar Value Added Tax Act, 2005 and furnish following particulars for that purpose:-

1	Business name of Transporter, Carrier, etc.
2	Name of applicant
3	Name of the father/husband of applicant.
4	Present address of the applicant.
5	Parmanent address of the applicant
6	Address of Place of Business / Registered Office of transporter, Carrier etc.
7	Particulars of Additional place of Business. (Attach list separately if necessary) (a) Head Office (b) Branch Office (c) Godown
8	Telephone No. With STD Code & Mobile No. If any,
9	E-mail ID if any
10	Fax No.
11	Status of business whether individual / H.U.F./ Firm / Company / Society / Club / Association / Government Department / Corporation etc.:-
12	Name, address and PAN No. of Proprietor, Partner of Transport Company. (i) (ii) (iii)
13	Address of godowns of Transorters etc. Situated in the Circle & branches in the State in other Circle:-
14	Particulars of Vehicle No. In the name of Transport Company, or in the name of its proprietors, partners etc.
15	Particulars of Registration in other Acts if any.
16	Details of Bank A/c. of the Company, Proprietor, Partners etc. (Name of the Bank, Branch, Nature of Account, A/c.No. etc.)
17	Details of proof of payment of Registration fee.

Note- Attach separate list wherever it is necessary,

Declaration

I..................................................... S/o. D/o. W/o.................................... hereby declare that the particulars given above are correct and true to the best of my knowledge and belief. I underake to inform immediately to the registering authority in the Commercial Taxes Department of any change in the above particulars.

Date:	Signature of the Applicant
	Status

Place	Introducer (a registered dealer or a registered transporter etc.)

Date:	Signature
	Name and Status
	Firm's name & Address.-
Place	TIN/Regd. No./Service Provider No.(SPN) of transporter etc.-

Registration application should be submitted before the registering authority within thirty days from the date of commencement of business and if business is already in existence, within 30 days from the date of the commencement of the Act/Rule.

Form C-IX

(See Rule 3(11) of Bihar Value Added Tax Act, 2005)

Certificate of Registration of Transporter etc.

Book No.................

Serial No................

M/s......................................... Whose principal place of business is situated at .............. Locted in Commercial Tax Circle ........................ Subject to provisions of the Bihar Value Added Tax Act, 2005 is hereby registered as a transporter or carrier or transporting agent or contractor of railway container or courier and is allotted as its Service Provider Number...................... This Registration Certificate is valid with effect from...................... till the business is discontinued.

Sl.No	Particulars	Details of particulars of Godown / branches in this Circle.
1	Constitution of business
2	Branches / Godowns
3		1
		2
		3
		4
		5
		6
		7
		8
		9
		10
		--

Date	Signature
Place	Registering Authority
	Name and Designation
	SEAL

Form RT-X

Quarterly Return to be filed by the registered transporter or carrier or courier or Carrier Agent or Contractor of Railway Container.

[See Rule 19(2A)

1. Name of the transporter etc:-

2. Registration Number:-

3. Period of Return:-

4. Details of Consignor, Consignee, Consignment, Delivery and Dispatch of taxable goods:

	Consignor and Consignee
Date	Sl.No.	Name & Address of the consignor	TIN/CST No.	Name & Address of the consignee	TIN/CST No.
1	2	3	4	5	6

Consignment				Delivery	Dispatch	Declaration
Invoice No. & Date	Description of goods	Quantity of goods	Value	Date of delivery of goods	Date of dispatch of goods within / outside State	Declaration no.(D-VIII, D-IX & D-X) & Date)
7	8	9	10	11	12	13

I/We hereby declare that the above statements are true to the best of my / our knowledge and belief.