In exercise of the powers conferred by the proviso to sub-section (1) of Section 61 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Commissioner, with effect from the date of issuance of this notification, exempts consignments of the following description from the requirements of sub-Section (1) of Section 61 in so far it relates to the carrying of declarations as prescribed under rule 41 of the 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. Departmental Notification number 2547 dated 16th July, 2013 shall, with effect from the date of issuance of this notification, stand amended to the extent indicated in paragraph 1 of this notification.

NARENDRA KUMAR SINHA

Commissioner of Commercial Taxes

Bihar, Patna