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 make the following amendments to the Bihar Value Added Tax Rules, 2005:

Amendments

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

After sub- Rule (10) of Rule 3 of the Bihar Value Added Tax Rules, 2005, a new sub-Rule (11) shall be inserted in the following way, namely:-

"(11)(a) Notwithstanding anything contained in sub-Rule (1), sub-Rule (2), sub- Rule (3), sub-Rule (4), sub-Rule (5), sub-Rule (6), sub-Rule (7), sub-Rule (8), sub-Rule (9) and sub-Rule (10), an application for registration by a dealer to whom the provisions of sub-Section (1A) of Section 15 apply, shall be made in form A-IA and shall be filed before the Circle Incharge within whose jurisdiction the place of business of the dealer is situated.

(b) Such an application shall be submitted at the counter of the circle or shall be filed electronically on the official Web-site of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified.

(i) In case where an application under Sub-rule (11) has been filed electronically, the Incharge of the concerned Circle, after verifying that all the columns of the application have been properly filled in, shall, grant the applicant a Certificate of Registration in form C-I at the earliest, preferably within fifteen days of the filing of the application and the Certificate shall be sent to the applicant on his e-mail account, if he has furnished such e-mail identity, or to the address furnished by him in his application.

(ii) In case where an application under Sub-rule (11) has not been filed electronically, such application shall be submitted at the counter of the concerned circle. The Incharge of the counter, after ascertaining that all the columns of the application have been properly filled in, signed and verified shall grant the person a receipt in lieu thereof, and enter the same in register VR-XII.

(iii) Thereupon the Incharge of the concerned Circle shall, grant the applicant a Certificate of Registration in form C-I at the earliest, preferably within fifteen days of the filing of the application and the Certificate shall be sent to the applicant on his e-mail account, if he has furnished such e-mail identity, or to the address furnished by him in his application."

2. Amendment of Rule 11 of the Bihar Value Added Tax Rules, 2005-

Rule 11 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following;-

"11 Payment of a fixed amount under Sub-Section (1A) of Section 15 in lieu of the tax payable by a dealer .

(1) The provisions of Sub-section (1A) of Section 15 shall apply to such dealers whose gross turnover, as per their own estimate, is not expected to exceed forty lacs rupees during a financial year.

(2) A dealer entitled to pay fixed amount under Sub-section (1A) of Section 15 shall intimate the authority specified in rule 62 through an application in Form A-XIA. Such intimation shall be submitted at the counter of the circle or shall be filed electronically on the official Web-site of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified.

(3) In case where an application under Sub-rule (2) has been filed electronically, the Incharge of the concerned Circle, after verifying that all the columns of the application have been properly filled in, shall, within fifteen days of the filing of the application, grant permission to pay tax under the provisions of Sub-section (1A) of Section 15 and such permission shall be intimated to the applicant-

(a) on his e-mail account, if he has furnished such e-mail identity; or

(b) on the address furnished by him in his application.

(4)(a) In case where an application under Sub-rule (2) has not been filed electronically, such application shall be submitted at the counter of the concerned circle. The Incharge of the counter, after ascertaining that all the columns of the application have been properly filled in, signed and verified shall-

(i) grant the person a receipt in lieu thereof, and

(ii) enter the same in register VR-XII.

(b) Thereupon the Incharge of the concerned Circle shall, within fifteen days of the filing of the application, grant permission to pay tax under the provisions of Subsection (1A) of Section 15 and such permission shall be intimated to the applicant -

(i) on his e-mail account, if he has furnished such e-mail identity; or

(ii) on the address furnished by him in his application.

(5) Notwithstanding anything contained is Sub-rule (1), if the gross turnover of a dealer paying tax under sub-Section (1A) of Section 15 exceeds forty lacs rupees during the course of the year or he imports any goods from outside the State for the purpose of his business or he becomes a manufacturer of goods, his entitlement to pay a fixed amount in lieu of the tax payable shall cease from the date on which his gross turnover first exceeded forty lacs rupees or, as the case may be, he first sold the goods manufactured by him or imported by him from outside the State.

3. Insertion of a new Form in the Bihar Value Added Tax Rules, 2005-

After Form A-I appended to the Bihar Value Added Tax Rules, 2005, a new form A-IA shall be inserted in the following way, namely:-

"Form A-IA

Application for registration under Secton 19(3) of the Bihar Value Added Tax Act, 2005 [See rule3] Office of the …………………………… of Commercial Taxes …………………………… Circle.

To,

The ……………………

……………………… Circle.

I, …………………………………… name), son of …………………………… name) hereby apply for the grant of a registration certificate under Section 19, of Bihar Value Added Tax Act, 2005 and furnish following particular for that purpose -

1. Name of the business -

2. Address -

(a) House No./Shop No.-

(b) Road/Street Name/Locality/Market-

(c) Block-

(d) District-

(e) PIN Code-

3. Date of birth of the Applicant-

4. PAN/Driving License No.-

5. Bank details:

(a) Bank Name-

(b) Branch-

(c) Account No.-

(d) Account type-

6. Commodity dealt in-

VERIFICATION

I do hereby declare that the particulars furnished in the application are correct and complete to the best of my knowledge and belief.

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

By order of the Governor of Bihar,

RAJIT PUNHANI,

Commissioner-Cum-Secretary.