In exercise of powers conferred by clause (b) of sub rule (2) of Rule 40 of the Bihar Value Added Tax Rules, 2005 and in addition to the conditions specified in departmental notification numbers 5441 dated 12th July, 2012, 6888 dated 30th October, 2012, the Commissioner hereby directs that the following modified procedure shall be followed in respect for the transporting goods any place outside the State of Bihar to any place outside the State of Bihar:-

2. Entry into the State of Bihar-

(1) Every person transporting goods from any place outside the State of Bihar to any place outside the State of Bihar shall enter the State of Bihar only through the following check-posts:-

(a) Check-post at Rajauli (Nawada) - NH-31

(b) Check-post Karmanasha (Bhabhua) - NH-02

(c) Check-post Dobhi (Gaya) - NH-02

(d) Check-post Jalalpur (Gopalganj) - NH-28

(e) Check-post Dalkola (Purnea) - NH-34.

(2) Every person referred to in sub-clause (1) shall compulsorily upload the following information at the time of applying for generation of the unique electronic transaction identification number: -

(a) the registration number of the vehicle,

(b) the chassis number of the vehicle,

(c) the name of the owner of the vehicle, and

(d) the Permanent Account Number of the owner of the vehicle.

(3) The driver of the vehicle or any other person for the time being in charge of transportation of goods from any place outside the State of Bihar to any place outside the State of Bihar shall furnish the unique electronic transaction identification number or numbers to the officer in-charge of the check-post of entry and the said officer shall record such entry into the departmental computer systems.

Provided that every person transporting goods from Nepal, the Garhwa, Latehar, Palamu, Godda, Sahebganj, Deoghar, Pakur, Jamtara and Dumka districts of the State of Jharkhand and Raigarh district of the State of Chhatisgarh and destined to any place outside the State of Bihar may enter the State of Bihar through any route not passing through any of the check-posts specified above.

3. Exit from the State of Bihar-

(1) Every person transporting goods from any place outside the State of Bihar to any place outside the State of Bihar shall exit the State of Bihar only from any of the check-posts specified in sub-clause (1) of clause 2: Provided that in the case of consignment destined for Nepal, the Garhwa, Latehar, Palamu, Godda, Sahebganj, Deoghar, Pakur, Jamtara and Dumka districts of the State of Jharkhand and Raigarh district of the State of Chhattisgarh may exit the State of Bihar through any route not passing through any of the check-posts specified in sub-clause (1) of clause 2.

(3) The driver of the vehicle or any other person for the time being in charge of transportation of goods from any place outside the State of Bihar to any place outside the State of Bihar shall, in case of exits other than those specified in the proviso to sub-clause (2), furnish the unique electronic transaction identification number or numbers to the officer in-charge of the check-post of exit and the said officer shall record such exit into the departmental computer systems.

4. The unique electronic transaction identification number shall not be generated in respect of any vehicle the driver whereof, or as the case may be, the person for the time being in-charge of the transportation of goods, has violated the provisions of clause 2 or clause 3.

5. This notification shall come into force with effect from 15th April 2013.

SUDHIR KUMAR,

Commissioner Commercial Taxes

Bihar, Patna.