BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. 1161 dated 8th April 2013

In exercise of powers conferred by clause (b) of sub rule (4) of Rule 41 of the Bihar Value Added Tax Rules, 2005 the Commissioner hereby directs that, in respect of sale or stock transfer of goods within the State of Bihar, the following procedure shall be followed for the transportation of goods within the State of Bihar:-

2 Every selling registered dealer shall, in respect of the aforesaid transportation, log on to the departmental website www.biharcommercialtax.gov.in by using his user I.D. and Password. Such dealers who are not registered as users of the e-services provided by the department shall have to register on to the said website and the password thereof shall be kept in safe custody by the applicant dealer.

(3) (a) The applicant dealer shall login to the departmental website specified in this behalf by the Commissioner and upon such login shall, in respect of every consignment exceeding twenty five thousand rupees in value, upload the details of the consignment in duly filled in form D-VIII (BHR-1), appended to this notification.

(b) The information required by every serial number, other than serial number 5 of the said form DVIII (BHR-1) shall have to be mandatorily filled in.

(d) Upon successful upload of the said form, an acknowledgement receipt, bearing the unique 16 digit electronic transaction identification number, shall be generated by the system and the same may be printed or saved by the applicant.

(e) The aforesaid 16 digit electronic transaction identification number, or a printed copy thereof shall be provided by the applicant to the driver of the vehicle/carrier on which the goods are proposed to be transported within the State of Bihar.

(f) In the event of any error being discovered in process of uploading, the applicant may cancel the aforesaid 16 digit electronic transaction identification number generated by the system.

(g) Transporters who are registered with the Department in accordance with the process specified on the website, shall have restricted access to update the mandatory information relating to quantity, mode of transportation/trans-shipment of goods in case if the aforesaid information is not furnished by the consignor.

4. The aforesaid 16 digit electronic transaction identification number shall not be generated by the system in the event of any default, by the applicant, in furnishing of any return or payment of any tax due in terms of such return:

Provided that any delay in furnishing a return for a period not exceeding sixty days from the date on which such return was due shall not be deemed to be a default for the purposes of this clause.

5. The provision of clause (5), clause (6), clause (7) and clause (8) of departmental notification number 5350, dated 5th July, 2012 relating to checking and imposition of penalty shall, mutatis mutandis, apply to such consignments as are being transported under this notification.

6. Every electronic transaction identification number generated in accordance with this notification shall be valid for a period not exceeding 144 hours from its generation.

"Form BHR-1

Form of Declaration under the Bihar Value Added Tax Act, 2005 for transportation of goods

within the State of Bihar

[See rule 41(4)]

Are you exclusively selling goods purchased from outside the State	Y	N
Are you selling goods purchased both from within the State and outside the State	Y	N

1. Name and Address of Seller/Consignor:-

2. Taxpayer Identification No. of the Seller/Consignor:-

3. Name of the Buyer/Consignee:-

4. Complete Address of the Buyer:-

5. Taxpayer Identification No. of the Buyer/Consignee:-

6. Place of Dispatch:-

7. Destination of Consignment:-

8. Document issued by Seller/Consignor:-

(a) Number:

(b) Date:

9. Document issued by Transporter:

(a) Number:

(b) Date :

10. Description of Consignment-

Name of Goods	Quantity	Value	Tax

Note: In case the kind of goods sold exceeds one, the applicant shall upload the copy of the hill/invoice along with the application.

11. Purpose (select from list):-

(a) Sale/Resale

(b) For use in manufacture of Goods/for use as Plant and Machinery in manufacture of Goods

(d) Others (specify)

12. Mode of Transport (Vehicle No.):-

13. Name of the transport/courier agency:

I/ We hereby declare that the above statements are correct and complete to the best of my/our knowledge and belief."

6. This notification shall come into force with effect from 16th May, 2013.

SUDHIR KUMAR,

Commissioner Commercial Taxes

Bihar, Patna.