In exercise of the power conferred under sub-section (2) of Section 26 of the Bihar Value Added Tax Act, 2005 read with clause (b) of sub-rule (1) of Rule 22 of the Bihar Value Added Tax Rules, 2005, the Commissioner has been pleased to adopt following criteria for selection of dealers registered under the Bihar Value Added Tax Act, 2005, for detailed audit of their business in respect of financial year 2012-13.
1. Such dealers who have failed to furnish any of the Returns in respect of financial year 2012-13 within the time specified or within the time extended under section 24 of the Bihar VAT Act, 2005.
2. Such dealers upon whom a penalty has ever been imposed for non-issuance or misuse of Electronic Declaration Form (SUVIDHA) as provided under Section 61 of the Bihar VAT Act, 2005 after commencement of SUVIDHA.
3. Such dealers who have sold goods without issuing proper Tax Invoice/Retail Invoice as specified under section 53 of the Bihar VAT Act, 2005, in respect of financial year 2012-13.
4. Such dealers who have ever put forward a wrong claim of Input Tax Credit on the basis of untrue/false/defective Tax Invoice during the last three years.
5. Such dealers who have ever been involved in suppression of sale or purchase of goods during the last three years.
6. Such dealers who have put forward a claim of transit sale as provided under Section 3(b)/ 6(2) of the CST Act, on the basis of Form E-I/E-II and Form 'C' in respect of financial year 2012-13.
7. Such dealers who have put forward a claim of trade discount, bonus, incentive, rebate, Turnover discount, special discount etc. in excess of Rupees two lakhs during the last three years.
8. Such dealers who have shown Input Tax Credit Carried Forward exceeding Rupees one Lakh in their Annual Return (RT-III) in respect of financial year 2012-13. 9. Such dealers who have failed to furnish report as prescribed under Rule 33(5) read with Section 54(2) or 54(3) of the Bihar VAT Act, 2005 within due date in respect of financial year 2012-13.
10. Such dealers who have made export sale of taxable goods to neighbouring countries viz., Nepal/Bangladesh /Myanmar and claimed such export sale in their Return.
11. Such works-contractors (excluding Government undertakings) who have shown Gross Turnover exceeding ten Crores in their Returns in respect of financial year 2012-13.
12. Such dealers who have ever imported taxable goods from the countries beyond the territory of India during the last three years.
13. Such dealers who are engaged in selling plywood, timber, hardware, sanitary goods and fittings, auto parts, footwear, spectacles, marble and granite imported from outside the State of Bihar in respect of financial year 2012-13.
14. Such dealers who have been engaged in selling goods manufactured by their own manufacturing units established in the state of Bihar and have simultaneously been engaged in trading of such goods in respect of financial year 2012-13.
15. Such dealers who have paid admitted tax exceeding 2 Crores in respect of financial year 2012-13.
16. Such dealers to whom reimbursement of the amount exceeding Rs. 50 Lakh has been made in respect of financial year 2012-13.
17. All wholesale dealers of Country Liquor, Spiced Country Liquor and India Made Foreign Liquor in respect of financial year 2012-13.
The following categories of dealers have been exempted from VAT Audit in respect of financial year 2012-13:-
(1) All dealers filing return under Section 15(1), 15(4) and Section 15(1A).
(2) All retail dealers of petrol and Diesel e.g. Petrol Pump.
(3) All retail dealers of MRP goods viz., Medicine, Fertilizer and Insecticides under section 15(5)(b)(ii).
(4 ) All retail dealers of Country Liquor, Spiced Country Liquor and IMFL.
(5) Dealers who have paid admitted tax exceeding Rupees One Crore in respect of financial year 2011-12 and have registered 100% growth in payment of admitted Tax in respect of financial year 2012-13. Sd/-
By order of the Governor of Bihar,
NARENDRA KUMAR SINHA,
Commissioner of Commercial Taxes-
Cum- Principal Secretary.