Notification No. Bikri-Kar/TRU/2011-12/03-Shadow-50 Dated 4th January 2012

In exercise of powers conferred under Sub Rule (9) of Rule 3A of the Bihar Value Added Tax Rules 2005, the Commissioner is pleased to specify the following procedure for dealing with registrations under rule 3A of the Bihar Value Added Tax Rules, 2005:

2(a) The application for registration in form A-1 or Form A-1A, as the case may be, shall be filed on the official website of the Commercial Taxes Department electronically. The application shall be accompanied by correct and complete declaration in Form D-1, if required.

(b) The applicant shall also upload scanned copies of-

(i) The Permanent Account Number Card issued under the Income Tax Act, 1961; and

(ii) The proof of address of the place of business mentioned in the application for registration.

Explanation— In the event of a Permanent Account Number not being allotted to the applicant,

a scanned copy of the Permanent Account Number allotted to the proprietor of the business; or in the case of a firm, of the partner authorized to act on behalf of the firm; or in the case of the business of an undivided Hindu family, of the Karta of the family; or in the case of a company incorporated under the Companies Act, 1956 (1 of 1956) or a Corporation constituted under any law, of the managing director or the principal executive officer thereof; or in the case of a society, club or association of persons or a department of Government or local authority, of the principal executive officer, or of the officer-in-charge thereof, shall be uploaded.

(c) Upon acknowledgment of the application, system generated receipt shall be granted by the system to the applicant.

3. The authority specified in the notification issued under sub-rule (1) shall, after verifying that the columns of the application have been duly filled in, generate a Tax Payer Identification Number (TIN) in respect of the applicant.

4. In case of any deficiency in the uploaded application form or in the scanned document the authority specified in the notification shall generate a deficiency report which shall be immediately communicated to the applicant electronically.

5. The electronic copy of the Registration Certificate shall be immediately communicated to the applicant on his given E-Mail. Signed copy of the Registration Certificate shall be sent to him by courier/speed-post/registered post as per the address given by him on application. A copy of the same shall be forwarded electronically within a period of three days to the concerned circle under whose jurisdiction the dealer is registered.

6. The Circle in Charge shall after sending e-mail to the dealer whose C-I has been generated by the CRU, verify or caused to be verified the particulars furnished in the application within a month and shall forward a copy of the enquiry report to the authority specified in sub rule (1) within a period of three days of the receipt of the enquiry report;

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

By order of the Governer of Bihar,

RAJIT PUNHANI,

Commissioner Commercial Taxes Department .