BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
-

Body Notification No.Bikri Kar/Vividh-43/2011-6083 dated 29th August, 2012

In exercise of the powers conferred under Section (1A) of Section 24 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Commissioner of Bihar is pleased to direct that the category of dealers specified in column (2) of the Table appended here to shall file the returns required by sub-section (1A) of Section 24 of the Act on or before the dates specified in column (3) of the said Table-

Table

Sl. No.	Category dealer	Date
(1)	(2)	(3)
1	All dealers registered in Special Circle, Patna or Patliputra Circle, Patna.	On or before the twentieth day of the month immediately succeeding the quarter to which such return relates.
2	All dealers other than those specified in Sl. No. 1 above and paying tax in excess of Rs. 1 crore during any year or part of any year.	On or before the twenty-fourth day of the month immediately succeeding the quarter to which such return relates.
3	All dealers other than those specified in Sl. No. 1 and Sl. No. 2 above and paying tax in excess of Rs. 10 lacs but less than Rs. 1 crore during any year or part of any year.	On or before the twenty-seventh day of the month immediately succeeding the quarter to which such return relates.
4	All dealers other than those specified in Sl. No. 1, Sl. No. 2 and Sl. No. 3 above.	On or before the end of the month immediately succeeding the quarter to which such return relates.

2. This notification shall come into force with effect from the date of its publication.

By order of the Governor of Bihar,

(Sudhir Kumar),

Commissioner of Commercial Taxes,

Bihar, Patna.