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. Insertion of new Rule 3A after Rule 3 of the Bihar Value Added Tax Rule, 2005.-

After Rule 3 of the Bihar Value Added Tax Rule, 2005 the following new Rule 3A shall be inserted namely-

"3A. Centralized Registration Unit.-

(1) Notwithstanding anything contained in rule 3, the application for registration in form A-1 or Form A-1A, as the case may be, in respect of dealers doing business in such circles or such areas as may be specified by the Commissioner in a notification issued in this behalf shall be presented before such authority as may be specified in the said notification.

(2)(a) Every application under sub-rule (1) shall be presented by the dealer within seven days from the date of his becoming liable for payment of tax under the Act and shall be signed and verified in the manner provided in sub-rule (2) of rule 3.

(b) Such application shall be submitted at the counter of the office of the authority specified in the notification issued under Sub-rule (1). 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 particulars thereof in register VR-I maintained in the computer:

Provided that the authority specified in sub-rule (1) may require the dealer to furnish such information as may be deemed fit.

(3) In the case of a dealer to whom section 22 applies, an application for registration shall be accomplished by a correct and complete declaration in Form D-1 containing the particulars laid down in the Form along with two color photographs (13.5 cm X 2.5 cm) of the person or persons.

(4)(a) On receipt of any application for registration, the authority specified in the notification issued under Sub-rule (1) shall generate a Taxpayer Identification Number in respect of the Circle having jurisdiction over the applicant in terms of the notification issued under Sub-section (2) of Section 10 of the Act.

(b) Upon generation of the Taxpayer Identification Number under Clause (a), the applicant shall be granted a certificate of registration in form C-1 by the authority specified in the notification issued under sub-rule (1) at the earliest, preferably within fifteen days.

(c) The certificate of registration issued under clause (b) shall be sent to the applicant by registered post within two days of its issuance to the address furnished by him in the application.

(5)(a) Upon grant of the Certificate of Registration in From C-I, the authority specified in the notification issued under Sub-rule (1) shall, within three days, forward a copy of the application for registration to the concerned Circle Incharge.

(b) The concerned Circle Incharge shall, within a month, verify or caused to be verified the particulars furnished in the application. Thereupon, the concerned Circle Incharge shall forward a copy of the enquiry report to the authority specified in the notification issued under Sub-rule (1) within three days of the receipt of the enquiry report.

(c) If, in terms of the enquiry report under clause (b), any of the particulars furnished in the application are found to be incorrect, or the applicant has misrepresented or suppressed any fact, the the authority specified in the notification issued under Sub-rule (1) shall, after giving the dealer an opportunity of being heard, cancel the certificate of registration granted under sub-rule (4).

Explanation.- For the purposes of this sub-rule, the expression "concerned Circle Incharge" shall mean the Incharge of the Circle within whose jurisdiction the place of business of the dealer is situated.

(6)(a) In case of such dealers who have got more places of business than one, situated in different circles in Bihar, or in case of a dealer having no fixed place of business in Bihar and who sells goods inside the State either direct or through agents or salesmen or otherwise, the application shall be made before the Commissioner or before the officer specially authorised in this behalf. After receipt of such application, the Commissioner or the officer specially authorised in this behalf shall direct the authority specified in the notification issued under Sub-rule (1) to register the dealer in the circle specified in the direction.

(b) The provisions of sub-rule (1) to sub-rule (5) shall, apply mutatis mutandis to an application for registration under this sub-rule

(7) (a) Notwithstanding anything contained in Rule 4, if a registration certificate granted under clause (b) of sub-rule (4) is lost, destroyed, defaced or becomes unintelligible, the holder of such certificate shall apply to the authority specified in the notification issued under sub-rule (1) for issuance of a duplicate copy of the certificate. Such an application shall be accompanied by-

(i) a receipted challan for rupees one hundred by way of fees;

(ii) an indemnity bond in Form B-1.

(b) The said authority shall, in lieu of the certificate which was claimed to have been lost, destroyed, defaced or have become unintelligible, proceed to grant a duplicate certificate, which shall be stamped "Duplicate" in red ink.

(8) (a) Notwithstanding anything contained in Rule 5, every dealer to whom a certificate has been granted under clause (b) of sub-rule (4) and to whom the provisions of Section 23 apply, shall inform in writing the appropriate authority specified in the notification issued under sub-rule (1) about the complete details necessitating action under Section 20.

(b) Where the information furnished by a dealer under Section 23 or otherwise received by the authority specified in the notification issued under sub-rule (1) necessitates amendment of any information furnished by him in From A-I or AIA and subsequently entered in register in From VR-I, the said authority shall make suitable amendments in the said register in Form VR-I within fifteen days of the receipt of information under Section 23 or otherwise.

(c) Where the information furnished by a dealer under Section 23 or otherwise received by the authority specified in the notification issued under sub-rule (1) necessitates amendment in a declaration furnished under Section 22, the dealer shall furnish to the said authority a revised declaration; until such revised declaration is furnished to the said authority the original declaration shall continue to be deemed valid and binding on such dealer.

(d)(i) Every registered dealer to whom a certificate has been granted under clause (b) of sub-rule (4) and to whom Sub-section (2) of Section 20 applies, shall forthwith apply in Form A-II together with his registration certificate to the appropriate authority specified in the notification issued under sub-rule (1), for cancellation of his certificate of registration.

(ii) On receipt of such application the authority specified in the notification issued under Sub-rule (1) shall within three days, forward a copy of the same to the concerned Circle Incharge.

(iii) The concerned Circle Incharge shall, within a month, verify or caused to be verified the particulars furnished in the application. Thereupon, the concerned Circle Incharge shall forward a copy of the enquiry report to the authority specified in the notification issued under Sub-rule (1) within three days of the receipt of the enquiry report.

(iv) Upon receipt of the enquiry report as aforesaid the authority specified in the notification issued under Sub-rule (1) shall cancel the registration certificate within seven days of receipt of such enquiry report without prejudice to the dealer's liability to pay any sum due under the Act or under the earlier law.

(e)(i) The concerned Circle Incharge shall serve, or caused to be served, on every dealer to whom the provisions of Sub-section (3) Section 20 apply, a notice requiring the dealer to show cause as to why the certificate of registration granted to him not be cancelled.

(ii) The notice under sub-clause (i) shall contain a date of hearing which shall ordinarily not be less than fifteen days from the date of issue of the notice.

(iii) After giving the dealer a reasonable opportunity to be heard in the matter, and after allowing the dealer an opportunity to adduce such evidence as the dealer may rely upon, the concerned Circle Incharge shall record an order containing the grounds on which the dealer was proceeded against, the manner in which the dealer was made aware of that, the reply, if any, furnished and the decision thereon; a true copy of the order shall be made over to the dealer.

(iv) If, pursuant to an order recorded under sub-clause (iii), it is found that the certificate of registration granted under clause (b) of sub-rule (4) is required to be cancelled, the concerned Circle Incharge shall forward a copy of the said order, alongwith a recommendation to that effect, to the authority specified in the notification issued under sub-rule (1), within seven days of the date of the order and the said authority, within three days of the receipt of the order and the recommendation, as aforesaid, shall cancel the certificate of registration.

(v) Upon cancellation of the certificate of registration under sub-clause (iv), the said authority shall, within seven days of the cancellation as aforesaid, intimate the concerned dealer.

Ex planation.-For the purposes of this sub-rule, the expression "Concerned Circle Incharge" shall mean the Incharge of the Circle within whose jurisdiction the place of business of the dealer is situated.

(9) Notwithstanding anything contained in sub-rule (1) to sub-rule (8), an application for registration filed electronic manner on the departmental website in respect of the Circles or areas specified in the notification issued under sub-rule (1) shall be made and disposed of in such manner as the Commissioner may, by notification, specify."

2. 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,

Commercial Taxes Department.