BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
-

Body Notification No. S.O. 385, Dated 24th October, 2011-

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 20 of the Bihar Value Added Tax Rule, 2005-

The words, figures, brackets and comma "sub section (2) of section 31," shall be inserted after the words, figures, brackets and comma "sub section (1) of section 28," in clause (a) of subrule (1) of rule 20 of the Bihar Value Added Tax Rules, 2005.

2. Amendment of Rule 21 of the Bihar Value Added Tax Rule, 2005-

(1) The full stop at the end of sub-rule (2) of rule 21 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the a colon.

(2) After the colon thus substituted in sub-rule (2) of rule 21 of the Bihar Value Added Tax Rules, 2005, the following proviso shall be inserted, namely:-

"Provided that the return under sub-section (3) of Section 24 shall be scrutinized before the end of the year following the year to which such return relates."

(3) Sub-rule (3) of rule 21 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following, namely-

"(3)(a) The notice under sub section (2) of Section 25 shall be in form N-III and shall be accompanied by reasons necessitating action under sub-section (2) of section 25.

(b) The reasons, as aforesaid, shall be annexed to the notice in form N-III and shall be signed by the authority specified in sub-rule (1).

(c) The notice in Form N-III shall be generated either through the Computerized Management Information System (MIS) of the Commercial Taxes Department or through the manual process for issuance of notices."

3. Substitution of Rule 22 of the Bihar Value Added Tax Rule, 2005-

Rule 22 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following, namely-

"22.Audit and Re-assessment of Tax-

(1)(a)(i) For the purposes of section 26, the Commissioner shall, in respect of any financial year, select by the 31st of March of the year following the financial year, such number of dealers as may be deemed fit, for audit, to be conducted either singly or by a team of officers for ascertaining the correctness of accounts and records maintained by such dealers. The number of registered dealers to be audited ev ery year shall ordinarily be not more than ten per centum of the total number of registered dealers in the State.

(ii) A list of all such dealers selected for audit shall be posted on the official website of the Commercial Taxes Department within fifteen days of such selection.

(b) The criteria adopted by the Commissioner for selection of dealers for audit shall be published in a notification issued by the Commissioner in this behalf and the said criteria shall also be posted on the official website of the Commercial Taxes Department, within fifteen days of selection of dealers for audit.

(c)(i) A dealer objecting to his selection for audit under clause (a) shall file such objection before the Commissioner, or the officer specially authorized by the Commissioner in this behalf, by the end of the month of May immediately following the month of selection. The dealer shall clearly state the grounds on which the objection is being filed.

(ii) The Commissioner, or the officer specially authorized by the Commissioner in this behalf, shall, after considering the grounds and after giving the dealer an opportunity of being heard, pass such orders in the matter as he may deem fit, within one month of the filing of the objection.

(iii) If, pursuant to an order under sub-clause (ii), a modification to the list posted on the official website of the Commercial Taxes Department under sub-clause (ii) of clause (a) of sub-rule (1) becomes necessary, the modified list shall be posted on the official website of the Commercial Taxes Department within fifteen days of the order being passed under sub-clause (ii).

(2) After posting the final list under sub-rule (1), a list relating to each circle shall be sent to the concerned Circle Incharge and copies of the same shall also be forwarded to the Joint Commissioner Incharge of Administration of the Division and the Joint Commissioner Incharge of Audit.

(3) A list of dealers selected for audit in respect of a division shall be displayed for public viewing on the notice board of the concerned Joint Commissioner, Incharge of the Audit and also on the notice board of the circle in which the concerned dealer is registered.

(4) The concerned circle Incharge shall send copies of the return of the dealers selected for audit, along with copies of the utilization statements of statutory declarations by such dealers, to the concerned Joint Commissioner Incharge of Audit at the earliest, preferably within two months of the posting of the modified list under sub-clause (iii) of clause (c) of sub-rule (1).

(5) The concerned Joint Commissioner, Incharge of the Audit shall constitute audit teams from amongst the officers posted under him or from amongst the officers posted in any circle of the division to conduct the audit of the dealers selected for Audit.

(6)(a) The head of the Audit team, who shall be the senior most member of the team constituted under sub-rule (5) shall serve upon the dealer selected for audit, a notice in Form N-IV before the end of the month of March immediately following the month during which the dealer was selected for audit.

(b) The notice under clause (a) shall specify the time, the date, which shall in no case be less than thirty clear days from the date of the service of the notice, the expected duration of the audit and the nature of accounts and documents likely to be examined by the audit team and the dealer shall comply with the terms of notice:

Provided that a dealer selected for audit may, on account of circumstances beyond the dealer's control, make a prayer, before the Joint Commissioner Incharge of Audit, for adjournment of the date specified in the notice and the Joint Commissioner Incharge of Audit may extend, by a period not exceeding three months, the date of audit if the said authority, for reasons to be recorded in writing, deems it fit to extend the said date.

(d) The audit authority may require the assistance of any authority or person for the cross verification of any information gathered during the course of an audit.

(e) After conducting the audit, the audit team shall draw up a draft report of such audit and submit the same to the Joint Commissioner, Incharge of the Audit.

(7) The draft report drawn by the audit team shall be scrutinized by the Joint Commissioner, Incharge of the Audit who shall review the draft report and a final audit report shall be prepared in consultation with the audit team that had conducted the audit within two months of the preparation of the draft report, a copy of which shall be served upon the dealer.

(8)(a) A copy of the final audit report, drawn up by the audit team in terms of the provisions of sub-rule (7), shall be forwarded by the Joint Commissioner, Incharge of the Audit to the concerned Circle Incharge within two months of the preparation of the final audit report.

(b) The concerned Circle Incharge shall allot the file to any officer posted under him.

(c) If, after considering the final report, the officer to whom the file has been allotted is of the opinion that the dealer had not disclosed his correct tax liability or had concealed or omitted any fact or, as the case may be, presented any fact in such a manner, that has led to any reduction in the tax payable by the dealer, he shall proceed to initiate proceedings under section 31of the Act:

Provided no re-assessment under Section 31 shall be made unless the dealer is served with a notice in From N-V.

(9)(a) In case a dealer upon whom a notice in form N-IV has been served, fails to appear before the audit authority by the date specified date under clause (b) of sub-rule (6), or the date extended under the proviso thereto, the audit authority shall afford, by notice, an opportunity to the dealer to appear within a period not exceeding one month from the specified date:

Provided that if the dealer appears before the audit authority on the specified date and seeks an adjournment, the audit authority may grant such adjournment as may appear reasonable to him in view of the ground or grounds on which such adjournment has been sought.

(b) If a dealer upon whom a notice has been served under clause (a), fails to appear before the audit authority by the date specified in the said notice, the audit authority shall conduct the audit of the dealer in accordance with the provisions of sub-rule (6).

(c) Notwithstanding, anything contained in sub-rule (6), the audit of a dealer who does not appear for audit before the audit authority by the date specified in the notice issued under clause (a), the audit shall be conducted at the place of his business without issuance of any further notice in this behalf.

(10) All proceedings in respect of audit of a dealer pending for disposal as on the date of coming into force of these amendments shall be disposed of in accordance with the procedure laid down in sub-rule (7) and sub-rule (8)."

4. Substitution of Form CH-I appended to the Bihar Value Added Tax Rule, 2005-

Form CH-1 appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form CH-1, namely-

ORIGINAL

DUPLICATE

To be sent by the Treasury to the

concerned Circle

To be retained in the concerned Treasury

Form CH-I

Challan under the Bihar Value Added Tax Act, 2005

[See Rule 27]

Serial Number...........

Treasury..........

Name of the Bank..........

Branch Code..........

Major Head-0040 -Sales Tax

Minor Head 102- Bihar Value Added Tax

Minor Head 101-Central Sales Tax

Receipts under the Bihar Value Added Tax Act, 2005

Miscellaneous Receipts under the:

Bihar Value Added Tax Act, 2005

Central Sales Tax Act, 1956

Challan of amount paid to the Bank

For the month/quarter/year ending............

Name of the Circle to which the payment relates............

By whom Tendered:

Tendered on behalf of:

Taxpayer Identification Number:

Payment on account of:	Amount
Admitted Tax
Advance Tax
Assessed/Reassessed Tax
Interest
Penalty
Fees
Composition money
Appeal Fee
Revision Fee
Fine under section ...
Miscellaneous
Total

Payment on account of:	Amount
Admitted Tax
Advance Tax
Assessed/Reassessed Tax
Interest
Penalty
Fees
Composition money
Appeal Fee
Revision Fee
Fine under section ...
Miscellaneous
Total

Rupees........ (in words)

Signature of dealer/depositor

For use in the Treasury

I Received payment of Rs........

(Rupees............)

I Received payment of Rs........

(Rupees............)

2. Date of entry

Treasury

Accountant

Treasury Officer

Agent/Manager of

State Bank of

India

Treasury

Accountant

Treasury Officer

Agent/Manager of

State Bank of

India

TRIPLICATE

QUADRIPLICATE

To be returned to the dealer/depositor for

his own use

To be returned to the dealer/depositor for being forwarded to the appropriate Commercial Taxes Authority

Form CH-I

Challan under the Bihar Value Added Tax Act, 2005

Challan under the Bihar Value Added Tax

Act, 2005

[See Rule 27]

Serial Number...........

Treasury..........

Name of the Bank..........

Branch Code..........

Major Head-0040 -Sales Tax

Minor Head 102- Bihar Value Added Tax

Minor Head 101-Central Sales Tax

Receipts under the Bihar Value Added Tax Act, 2005

Miscellaneous Receipts under the:

Bihar Value Added Tax Act, 2005

Central Sales Tax Act, 1956

Challan of amount paid to the Bank

For the month/quarter/year ending............

Name of the Circle to which the payment relates............

By whom Tendered:

Tendered on behalf of:

Taxpayer Identification Number:

Payment on account of:	Amount
Admitted Tax
Advance Tax
Assessed/Reassessed Tax
Interest
Penalty
Fees
Composition money
Appeal Fee
Revision Fee
Fine under section ...
Miscellaneous
Total

Payment on account of:	Amount
Admitted Tax
Advance Tax
Assessed/Reassessed Tax
Interest
Penalty
Fees
Composition money
Appeal Fee
Revision Fee
Fine under section ...
Miscellaneous
Total

Rupees........ (in words)

Signature of dealer/depositor

For use in the Treasury

I Received payment of Rs........

(Rupees............)

I Received payment of Rs........

(Rupees............)

2. Date of entry

Treasury

Accountant

Treasury Officer

Agent/Manager of

State Bank of

India

Treasury

Accountant

Treasury Officer

Agent/Manager of

State Bank of

India

FOR CIRCLE

To be sent by the Bank to the concerned circle

Form CH-I

Challan under the Bihar Value Added Tax Act, 2005

[See Rule 27]

Serial Number..........

Treasury........

Name of the Bank..........

Branch Code..........

Major Head-0040 -Sales Tax

Minor Head 102- Bihar Value Added Tax

Minor Head 101-Central Sales Tax

Receipts under the Bihar Value Added Tax Act, 2005

Miscellaneous Receipts under the:

Bihar Value Added Tax Act, 2005

Central Sales Tax Act, 1956

Challan of amount paid to the Bank

For the month/quarter/year ending............

Name of the Circle to which the payment relates..........

By whom Tendered:

Tendered on behalf of:

Taxpayer Identification Number	: Amount
Payment on account of:
Admitted Tax
Advance Tax
Assessed/Reassessed Tax
Interest
Penalty
Fees
Composition money
Appeal Fee
Revision Fee
Fine under section ..
Miscellaneous
Total
Rupees........ (in words)
Signature of dealer/depositor
For use in the Treasury
I Received payment of Rs........ (Rupees............
2. Date of entry
	Treasury Officer
Treasury Accountant	Agent/Manager of State Bank of India

5. Substitution of Form RT-I appended to the Bihar Value Added Tax Rule, 2005-

Form RT-1 appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form RT-1, namely-

Form RT-I

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

[See Rule 19(2)]

Name and style of the dealer:

TIN:

Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

1	Gross Turnover (*including value of debit notes*)
	Deductions:
2	Sales in the course of inter-state trade and commerce
3	Value of sales outside the state under section 4 of the Central Sales Tax Act, 1956
4	Value of goods returned within 6 months of sale under the Act:
5	Export sales
6	Amount of Other allowable deductions (As per Box A)
7	Total of deductions at (2 + 3 + 4 + 5 + 6)
8	Taxable turnover [1 - 7]

Part II (output tax)

Ratewise bifurcation of output tax
9	Description of sale	Rate of Tax	Turnover of sale	Tax payable
(i)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(ii)	Goods of Schedule II	1%
(iii)	Goods of Schedule IIIA	4%
(iv)	Goods of Schedule III	5%
(v)	Other Taxable goods	13.5%
(vi)	Total sales of goods u/s 13(1) {(ii)+(iii)+(iv)+(v)}[Details of dealer wise sales to be furnished as per Box B]
(vii)	Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this return in terms of section 15(5)(a)
(viii)	Turnover liable to Purchase tax
(ix)	Excess of reverse credit [14 - 13] if 14 is greater than 13
10	Total Output tax [(i)+(vi)+(vii)+(viii)+(ix)]

Part III (Details of purchases/receipts)

11	Value of Purchase/receipts during the quarter:	Goods notified u/s 15(5)	Schedule IV goods (other than all kinds of liquor)	Schedule I goods	Other taxable goods				Total
11	Value of Purchase/receipts during the quarter:	Goods notified u/s 15(5)	Schedule IV goods (other than all kinds of liquor)	Schedule I goods	1%	4%	5%	13.5%	Total
(i)	Purchases from within the state [Details of dealer wise purchases to be submitted as per Box C]*	-
(ii)	Purchase from outside the state	-
(iii)	Stock transfers receipts from within the state	-
(iv)	Stock transfers receipts from outside the state	-
12	Total of purchases/receipts	-

* Need not furnish dealer wise sales of goods notified under section 15(5)

Part IV (Input tax credit and tax payable)

		Value	Tax
13	Input tax (including purchase tax in case of manufacturers) paid by the dealer on purchases during the quarter
14	Reverse Credit (As per Box D)
15	Input tax credit on account of opening stock under rule 13
16	Input tax credit on account of capital inputs under rule 12
17	Unadjusted Input tax credit brought forward from previous quarter
18	Total Input tax credit for the quarter [13 - 14 + 15 +16 + 17]
19	Rebate under section 24(12) [*to be claimed only if 10 is greater than 18 and to be computed on 10 - 18*
20	Surcharge payable under section 3A
21	Additional Tax payable under section 3AA
22	CST payable under Central Sales Tax Act, 1956
23	Total of output tax, surcharge, additional tax and CST (net of rebate) [10+20+21+22-19]
24	Tax payable for the quarter [23 - 18] *if 23 is greater than 18*
25	Input tax credit carried forward [18 - 10] if 18 is greater than 10

Part V (Payment Details)

26	Payment Details :	-
(i)	By way of entry tax set off, if any	-
(ii)	By way of purchase tax paid (in case of a manufacturer only)	-
(iii)	By way of advance tax, if any, paid under section 3(7)	-
(iv)	By way of ITC brough forward, if any	-
(v)	By way of advance deduction under section 40 or 41	-
(vi)	DD/cheque (specify number, dates of payments and name of issuing bank)	-
(vii)	Cash	-
(viii)	By way of adjustment on account of excess paid during any earlier month of the same financial year (give details of computation of such excess and the mode of its payment)	-
(ix)	Any other mode e.g. Deferment, etc. (specify mode)	-

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 26 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.

I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax 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 authorised person
Place	Status in relation to dealer

Box A (other allowable deductions)

	Deduction on account of:	Value
(i)	Sales of goods mentioned in Schedule I of the Act	-
(ii)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales values) [Details of goods sold to different companies to be submitted as per Box E-2]	-
(iii)	Value of stock transfers within the state of Bihar	-
(iv)	Amount of labour charges and other charges in case of a works contract	-
(v)	Sale of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5)	-
(vi)	Sale of petroleum products on which tax has been paid on the first point of sale u/s 13(2)(b) of the Act (a list of different goods to be annexed to this return separately alongwith their respective sales values)	-
(vii)	Sales to organisations specified in Schedule V.	-
	Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}	-

Box B (Dealer wise sale of other taxable goods at line 9(v) above)

I. Sales to registered dealers:

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales:
Sl No.	Name and style of registered dealer to whom sale is made	TIN	1%	4%	5%	13.5%	Goods supplied free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

II. Sales to unregistered dealers:

Sl No.	Name and style of unregistered dealer to whom sale is made	Complete address	Value of sales:
Sl No.	Name and style of unregistered dealer to whom sale is made	Complete address	1%	4%	5%	13.5%	Goods supplied free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

III. Sale to consumers (Rs.):

Box C [Dealer wise purchase of other taxable goods at line 11(i) above excluding Schedule I and Schedule IV goods(other than liquor)]

I. Purchases from registered dealers:

Sl No.	Name and style of registered dealer to whom purchase is made	TIN		Value of sales:
Sl No.		TIN	Schedule IV goods (other than liquor)	1%	4%	5%	13.5%	Goods received free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

II. Purchases from unregistered dealers:

Sl No.	Name and style of registered dealer to whom purchase is made	Complete address	Value of sales:
Sl No.		Complete address	1%	4%	5%	13.5%	Goods received free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

Box D (Reverse credit)
	Reverse Credit on account of:	Value	Tax
(i)	Value of Input-Output ratio ("K" as per rule 15) of the previous year in case of a manufacturing dealer
(ii)	Intra-state stock transfers
(iii)	Inter state stock transfers
(iv)	Goods returned within 6 months of purchase by the dealer filing this return
(v)	Transfer of the right to use goods, gifts or self-consumption
(vi)	Sale of goods specified in Schedule IV
(vii)	Sale of goods specified in Schedule I
(viii)	Value of goods stolen, lost, or destroyed, if any
(ix)	Total Reverse Credit [to be taken to line 14 of the return]

Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Total of Box E-1 to be taken to line 9(i) and total of Box E-2 to be taken to line (ii) of Box A]

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales of ........
Sl No.	Name and style of registered dealer to whom sale is made	TIN	MS	HSD	Natural Gas	ATF	Total
1							-
2							-
3							-
4							-
5							-
	Total						-

Box F (Details of statutory forms submitted in support of claims)

Sl No.	Type of form	Number of forms	Period of forms	Value of forms
1	D-III
2	D-IV
3	D-V
4	C/D
5	EI/EII
6	F
7	H
8	I
9	J

Box G (Details of goods specified in Schedule III and Schedule IIIA)

Schedule III goods		Schedule IIIA goods
Name of goods	Value	Name of goods	Value

Box H (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials	From within the State	From outside the State	Total
Raw Materials
Packing Materials
Plant & Machinery
Total

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

Date	Signature of authorised person
Place	Status in relation to dealer

6. Substitution of Form RT-III appended to the Bihar Value Added Tax Rule, 2005-

Form RT-III appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form RT-III, namely-

Form RT-III

Annual Return under section 24 of the Bihar Value Added Tax Act, 2005

[See Rule 19(2)]

Name and style of the dealer:
TIN:
Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

1	Gross Turnover (*including value of debit notes*)
	Deductions:
2	Sales in the course of inter-state trade and commerce
3	Value of sales outside the state under section 4 of the Central Sales Tax Act, 1956
4	Value of goods returned within 6 months of sale under the Act:
5	Export sales
6	Other allowable deductions (As per Box A)
7	Amount of Total of deductions at (2 + 3 + 4 + 5 + 6)
8	Taxable turnover [1 - 7]

Part II (output tax)

Ratewise bifurcation of output tax
9	Description of sale	Rate of Tax	Turnover of sale	Tax payable
(i)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to a dealer/person other than an Oil Company (Details to be furnished as per Box B)
(ii)	Goods described in Schedule II	1%
(iii)	Goods described in Schedule III	4%
(iv)	Goods described in Schedule IIIA	5%
(v)	Other Taxable goods	13.5%
(vi)	Total sales of goods u/s 13(1) {(ii)+(iii)+(iv)+(v)}
(vii)	Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this return in terms of section 15(5)(a)
(viii)	Turnover liable to Purchase tax
(ix)	Excess of reverse credit [14 - 13] if 14 is greater than 13
10	Total Output tax [(i)+(vi)+(vii)+(viii)+(ix)]

Part III (Details of purchases/receipts and stock)

11	Value of Purchase/receipts during the Year:	Goods notified u/s 15(5)	Described in Schedule IV goods (other than all kinds of liquir)	Goods in Schedule I	Other taxable goods				Total
11	Value of Purchase/receipts during the Year:	Goods notified u/s 15(5)		Goods in Schedule I	1%	4%	5%	13.5%	Total
(i)	Purchases from within the state	-
(ii)	Purchase from outside the state	-
(iii)	Stock transfers receipts from within the state	-
(iv)	Stock transfers receipts from outside the state	-
(v)	Value of opening stock
(vi)	Value of closing stock
12	Total of purchases/receipts	-

Part IV (Input tax credit and tax payable)

		Value	Tax
13	Input tax (including purchase tax in case of manufacturers) paid by the dealer on purchases during the quarter
14	Reverse Credit (As per Box C)
15	Input tax credit on account of opening stock under rule 13
16	Input tax credit on account of capital inputs under rule 12
17	Unadjusted Input tax credit brought forward from previous year
18	Total Input tax credit for the year [13 - 14 + 15 +16 + 17]
19	Rebate under section 24(12) [*to be claimed only if 10 is greater than 18 and to be computed on 10 - 18*
20	Surcharge payable under section 3A
21	Additional Tax payable under section 3AA
22	CST payable under Central Sales Tax Act, 1956
23	Total of output tax, surcharge, additional tax and CST (net of rebate) [10+20+21+22-19]
24	Tax payable for the quarter [23 - 18] *if 23 is greater than 18*
25	Input tax credit carried forward [18 - 10] if 18 is greater than 23
26	Refund of unadjusted input tax credit claimed under first proviso to section 16(1) [equal to the amount remaining after subtracting the amount in line 23 from the amount in line 18, only if such unadjusted input tax credit is not carried forward as per line 25]

Part V (Payment Details)

27	Payment Details :	-
(i)	By way of entry tax set off, if any	-
(ii)	By way of purchase tax paid (in case of a manufacturer only)	-
(iii)	By way of advance tax, if any, paid under section 3(7)	-
(iv)	By way of ITC brough forward, if any	-
(v)	By way of advance deduction under section 40 or 41	-
(vi)	DD/cheque (specify number, dates of payments and name of issuing bank)	-
(vii)	Cash	-
(viii)	By way of adjustment on account of excess paid amount during any earlier month of the same financial year (give details of computation of such excess and the mode of its payment)	-
(ix)	Any other mode(specify mode)

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 27 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.


Date	Signature of authorised person
Place	Status in relation to dealer

Box A (other allowable deductions)

	Deduction on account of:	Value
(i)	Sales of goods mentioned in Schedule I of the Act	-
(ii)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales values) [Details of goods sold to different companies to be submitted as per Box D]	-
(iii)	Value of stock transfers within the state of Bihar	-
(iv)	Amount of labour charges and other charges in case of a works contract	-
(v)	Amount of Sale of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5)	-
(vi)	Sale of petroleum products on which tax has been paid on the first point of sale u/s 13(2)(b) of the Act (a list of different goods to be annexed to this return separately alongwith their respective sales values)	-
(vii)	Sales to organisations specified in Schedule V.	-
	Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}	-

Box B (to be taken to line 9(i) of return)

Goods	Rate of tax	Turnover of sale	Tax payable
Petrol
Diesel
ATF
Natural Gas
Total

Box C (Reverse credit)
	Reverse Credit on account of:	Value	Tax
(i)	Value of Input-Output ratio ("K" as per rule 15) of the previous year in case of a manufacturing dealer
(ii)	Value of Input-Output ratio (Revised "K" as per rule 16) of the current year in case of a manufacturing dealer
(iii)	Inter state stock transfers
(iv)	Inter state stock transfers
(v)	Goods returned within 6 months of purchase by the dealer filing this return
(vi)	Transfer of the right to use goods, gifts or self-consumption
(vii)	Sale of goods specified in Schedule IV
(viii)	Sale of goods specified in Schedule I
(ix)	Value of goods stolen, lost, or destroyed, if any
(x)	Total Reverse Credit [to be taken to line 14 of the return]

Box D (Dealer wise sale of MS, HSD, Natural Gas and ATF)

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales of ........
Sl No.	Name and style of registered dealer to whom sale is made	TIN	MS	HSD	Natural Gas	ATF	Total
1							-
2							-
3							-
4							-
5							-
	Total						-

Box E (Details of statutory forms submitted in support of claims)

Sl No.	Type of form	Number of forms	Period of forms	Value of forms
1	D-III
2	D-IV
3	D-V
4	D-XI
5	C/D
6	EI/EII
7	F
8	H
9	I
10	J

Box F (Details of goods specified in Schedule III and Schedule IIIA)

Schedule III goods		Schedule IIIA goods
Name of goods	Value	Name of goods	Value

Box G (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials	From within the State	From outside the State	Total
Raw Materials
Packing Materials
Plant & Machinery
Total

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

Date	Signature of authorised person
Place	Status in relation to dealer

7. Substitution of Form RT-V appended to the Bihar Value Added Tax Rule, 2005-

Form RT-V appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form RT-V, namely-

Form RT-V

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

[See Rule 19(4)]

Name and style of the dealer:

TIN:

Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

1	Gross Turnover (*including value of debit notes*)
	Deductions:
2	Sales in the course of inter-state trade and commerce
3	Value of sales outside the state under section 4 of the Central Sales Tax Act, 1956
4	Value of goods returned within 6 months of sale under the Act:
5	Export sales
6	Other allowable deductions (As per Box A)
7	Total of deductions at (2 + 3 + 4 + 5 + 6)
8	Taxable turnover [1 - 7]

Part II (output tax)

Ratewise bifurcation of output tax
9	Description of sale	Rate of Tax	Turnover of sale	Tax payable
(i)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(ii)	Goods described in Schedule II	1%
(iii)	Goods described in Schedule III	4%
(iv)	Goods described in Schedule IIIA	5%
(v)	Other Taxable goods	13.5%
(vi)	Total sales of goods u/s 13(1) {(ii)+(iii)+(iv)+(v)}[Details of dealer wise sales to be furnished as per Box B]
(vii)	Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this return in terms of section 15(5)(a)
(viii)	Turnover liable to Purchase tax
(ix)	Excess of reverse credit [14 - 13] if 14 is greater than 13
10	Total Output tax [(i)+(vi)+(vii)+(viii)+(ix)]

Part III (Details of purchases/receipts)

11	Value of Purchase/receipts during the quarter:	Goods notified u/s 15(5)	Goods mentioned in Schedule IV (other than all kinds of liquor)	Goods described in Schedule I	Other taxable goods				Total
11	Value of Purchase/receipts during the quarter:	Goods notified u/s 15(5)		Goods described in Schedule I	1%	4%	5%	13.5%	Total
(i)	Purchases from within the state [Details of dealer wise purchases to be submitted as per Box C]*	-
(ii)	Purchase from outside the state	-
(iii)	Stock transfers receipts from within the state	-
(iv)	Stock transfers receipts from outside the state	-
12	Total of purchases/receipts	-

* Need not furnish dealer wise sales of goods notified under section 15(5)

Part IV (Input tax credit and tax payable)

		Value	Tax
13	Input tax (including purchase tax in case of manufacturers) paid by the dealer on purchases during the quarter
14	Reverse Credit (As per Box D)
15	Input tax credit on account of opening stock under rule 13
16	Input tax credit on account of capital inputs under rule 12
17	Unadjusted Input tax credit brought forward from previous quarter
18	Total Input tax credit for the quarter [13 - 14 + 15 +16 + 17]
19	Rebate under section 24(12) [*to be claimed only if 10 is greater than 18 and to be computed on 10 - 18*
20	Surcharge payable under section 3A
21	Additional Tax payable under section 3AA
22	CST payable under Central Sales Tax Act, 1956
23	Total of output tax, surcharge, additional tax and CST (net of rebate) [10+20+21+22-19]
24	Tax payable for the quarter [23 - 18] *if 23 is greater than 18*
25	Input tax credit carried forward [18 - 23] if 18 is greater than 23

Part V (Payment Details)

26	Payment Details :	-
(i)	By way of entry tax set off, if any	-
(ii)	By way of purchase tax paid (in case of a manufacturer only)	-
(iii)	By way of advance tax, if any, paid under section 3(7)	-
(iv)	By way of ITC brough forward, if any	-
(v)	By way of advance deduction under section 40 or 41	-
(vi)	DD/cheque (specify number, dates of payments and name of issuing bank)	-
(vii)	Cash	-
(viii)	By way of adjustment on account of excess paid amount during any earlier month of the same financial year (give details of computation of such excess and the mode of its payment)	-
(ix)	Any other mode e.g. Deferment, etc. (specify mode)	-

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 25 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.


Date	Signature of authorised person
Place	Status in relation to dealer

Box A (other allowable deductions)

	Deduction on account of:	Value
(i)	Sales of goods mentioned in Schedule I of the Act	-
(ii)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales values) [Details of goods sold to different companies to be submitted as per Box E-2]	-
(iii)	Value of stock transfers within the state of Bihar	-
(iv)	Amount of labour charges and other charges in case of a works contract	-
(v)	Sale of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5)	-
(vi)	Sale of petroleum products on which tax has been paid on the first point of sale u/s 13(2)(b) of the Act (a list of different goods to be annexed to this return separately alongwith their respective sales values)	-
(vii)	Sales to organisations specified in Schedule V.	-
	Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}	-

Box B (Dealer wise sale of other taxable goods at line 9(v) above)

I. Sales to registered dealers:

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales:
Sl No.	Name and style of registered dealer to whom sale is made	TIN	1%	4%	5%	13.5%	Goods supplied free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

II. Sales to unregistered dealers:

Sl No.	Name and style of unregistered dealer to whom sale is made	Complete address	Value of sales:
Sl No.	Name and style of unregistered dealer to whom sale is made	Complete address	1%	4%	5%	13.5%	Goods supplied free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

III. Sale to consumers (Rs.):

Box C [Dealer wise purchase of other taxable goods at line 11(i) above excluding Schedule I and Schedule IV goods(other than liquor)]

I. Purchases from registered dealers:

Sl No.	Name and style of registered dealer to whom purchase is made	TIN		Value of sales:
Sl No.		TIN	Schedule IV goods (other than liquor)	1%	4%	5%	13.5%	Goods received free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

II. Purchases from unregistered dealers:

Sl No.	Name and style of un registered dealer from whom purchase is made	Complete address	Value of sales:
Sl No.		Complete address	1%	4%	5%	13.5%	Goods received free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

Box D (Reverse credit)
	Reverse Credit on account of:	Value	Tax
(i)	Value of Input-Output ratio ("K" as per rule 15) of the previous year in case of a manufacturing dealer
(ii)	Intra-state stock transfers
(iii)	Inter state stock transfers
(iv)	Goods returned within 6 months of purchase by the dealer filing this return
(v)	Transfer of the right to use goods, gifts or self-consumption
(vi)	Sale of goods specified in Schedule IV
(vii)	Sale of goods specified in Schedule I
(viii)	Value of goods stolen, lost, or destroyed, if any
(ix)	Total Reverse Credit [to be taken to line 14 of the return]

Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Total of Box E-1 to be taken to line 9(i) and total of Box E-2 to be taken to line (ii) of Box A]

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales of ........
Sl No.	Name and style of registered dealer to whom sale is made	TIN	MS	HSD	Natural Gas	ATF	Total
1							-
2							-
3							-
4							-
5							-
	Total						-

Box F (Details of statutory forms submitted in support of claims)

Sl No.	Type of form	Number of forms	Period of forms	Value of forms
1	D-III
2	D-IV
3	D-V
4	C/D
5	EI/EII
6	F
7	H
8	I
9	J

Box G (Details of goods specified in Schedule III and Schedule IIIA)

Schedule III goods		Schedule IIIA goods
Name of goods	Value	Name of goods	Value

Box H (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials	From within the State	From outside the State	Total
Raw Materials
Packing Materials
Plant & Machinery
Total

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

Date	Signature of authorised person
Place	Status in relation to dealer

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

Sub-rule (11) of the Bihar Value Added Tax Rules, 2005, inserted by notification number S.O. 55, dated 6th May, 2011, shall be re-numbered as Sub-rule (13).

9. Addition of New Rule 61A after Rule 61 of said Rules 2005-

61A- Grant of receipt for submission of application or documents-

In-charge of the office shall authorise any officer or Sr. staff of the office to mandatorily grant a receipt for any application, do cument etc. filed or submitted by any dealer and the receipt shall contain the signature with date of the authorised officer or sr. staff of that office along with seal of that office.

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.