In exercise of the powers conferred under proviso to sub-section (1) of Section 61 of Bihar Value Added Tax Act, 2005, the Commissioner exempts consignment of the following description from requirement of sub-section (1) of Section 61 in so far as it relates to carrying declarations as prescribed under Rule 41 of Bihar Value Added Tax Rules, 2005, namely:-

"All such transactions falling under clause (c) of sub-section (1) of section 61 that do not exceed Seventy-five thousand Rupees in value:

Provided that in case such transactions are undertaken by dealers who adopt the Electronic Invoice System approved by the Department, the said limit shall be one lakh rupees."

2. This notification shall come into force with effect from 16th July, 2013 for rigorous enforcement of provisions of computerized issuance and carrying of declaration as prescribed with all consignments having value above the limit as prescribed in Para-1 of this notification.

By order of the Governor of Bihar,

NARENDRA KUMAR SINHA,

Commissioner cum-Principal Secretary