In exercise of the powers conferred by Section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Governor of Bihar is pleased to make the following amendments to rule 19 of the Bihar Value Added Tax Rules, 2005:

Amendment

A new sub-rule shall be added below sub-rule (3B) of rule 19 of the said Rules as follows:-

"3(C) Subject to provisions contained in section '24A' of the Act, dealers of drugs and medicines as specified in Schedule III of the Act and chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides other than bleaching powder shall furnish only annual return for every financial year.

(2). This notification shall come into force from the date of issue.

By order of the Governor of Bihar,

J. R. K. RAO,

Commissioner-cum-Principal Secretary.