In exercise of the powers conferred by Sub- Section (1) of Section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) the Governor of Bihar is pleased to make the following rules to amend the Bihar Value Added Tax Rules, 2005 (as amended from time to time) :-
1. Short title, extent and commencement-
(1) These rules may be called the Bihar Value Added Tax (amendment) Rules, 2015.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force at once.
2. Amendment in rule 19 of the Bihar Value Added Tax Rules, 2005.-
Immediatly after the word, "annual return" used in sub-rule (3C) of rule 19 of the Bihar Value Added Tax Rule, 2005, the words "in form RT-IIIA" shall be added.
3. Insertion of a new rule 24A after rule 24 of the Bihar Value Added Tax Rules, 2005. ..
The following new rule 24A shall be inserted after rule 24 of the Bihar Value Added Tax Rule 2005 :-
"24A Determination of amount of penalty under sub-section (2) of section 32.
(1) Where an authority mentioned in rule 62 decides to impose penalty under sub-suction (2) of section 32 before completion of assessment of tax, he shall determine the amount of tax suppressed at the appropriate rate applicable to the value of suppressed turnover regarding which material is available.
(2) The computation of tax for the purpose of sub-rule (1) shall be provisional and be limited only to the extent of actual value of suppressed turnover.
(3) Any determination of tax under this rule for the purpose of imposing penalty shall be without prejudice to the final determination of tax which may depend upon factors other than actual suppression detected."
4. Amendment in rule 41 of the Bihar Value Added Tax Rules, 2005 ..
The following new sub-rule (7) shall be inserted after sub-rule (6) of rule 41 of the Bihar Value Added Tax Rules, 2005.-
"(7) If the prescribed authority is satisfied, for reasons to be recorded in writing that the applicant for an electronic transaction identification number specified in sub-rule (1) above of this rule has defaulted -
(a) in furnishing any duly filled in Return or abstract or Statement or Revised returns or Annual return required by the Bihar Value Added Tax Act, 2005 or Central Sales Taxs Act, 1956 or the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993, or
(b) in the payment of any tax or interest due in terms of any Return or abstract or Statement or Revised returns or Annual return furnished under the Bihar Value Added Tax Act, 2005 or Central Sales Taxs Act, 1956 or the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993, or
(c) in furnishing any duly filled in Tax Audit Report required by the Bihar Value Added Tax Act, 2005 the prescribed authority may disable generation of such electronic transaction identification number untill such time as the applicant furnishes such return or abstract or Statement or Revised returns or Annual return or Tax Audit Report or deposits such tax or interest as the case may be."
5. Substitution of Form RT-I appended to the Bihar Value Added Tax Rule, 2005 -
Form RT-I appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form RT-I, namely-
Form RT-I
Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005
[See Rule 19(2)]
Name and style of the dealer:
TIN:
Period of Return (Quarter and Year):
Part I (Details of turnover/transfers)
Part II (output tax)
Part III (Details of purchases/receipts)
11
notified
u/s 15(5)
*Furnish dealer wise purchase/receipt of goods within the state notified under section 15(5) as per Box 'K'
Part IV (Input tax credit and tax payable)
Part V (Payment Details)
I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 22 has been paid by Treasury challan or in the mode indicate in column 26 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.
I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge and belief, and that I am always competent to sign and submit this return.
Box A (other allowable deductions)
Box B (Dealer wise sale of other taxable goods at line 9(v) above)
I. Sales to registered dealers:
(Note: Use additional sheets if required)
II. Sales to unregistered dealers:
III. Sale to consumers
Box C [Dealer wise purchase of other taxable goods at line 11(i) above excluding Schedule I and MRP goods(]
I. Purchases from registered dealers:
II. Purchases from unregistered dealers:
Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Total of Box E-1 to be taken to line 9(i)(a) and total of Box E-2 to be taken to line (ii) of Box A]
Box F (Details of statutory forms submitted in support of claims)
Box G (Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]
Box H (Details of Purchases by Works Contractors and Manufacturing Dealers)
Box I [Details of goods wise sales mentioned in line 9(i) (b) above]
Box J (Dealer wise sales oF MRP goods mentioned in line 9(vi) above)
(i) Sales to registered dealers:
(ii) Sales to unregistered dealers:
(iii) Sale to consumers:
Total MRP sales (i)+(ii)+(iii) = Rs............................
Box K (Dealer wise purchases /receipt of MRP goods within the state under section 15(5) as per sl.No. 11
is made
Box L [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]
I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.
I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this return.
6. Substitution of Form RT-III appended to the Bihar Value Added Tax Rules, 2005 -
Form RT-III appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following namely-
Form RT-III
Annual Return under section 24 of the Bihar Value Added Tax Act, 2005
Part III (Details of purchases/receipts and stock)
(other than all kinds of liquor)
I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 27 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.
Box B (to be taken to line 9(i) of return)
Box D (Dealer wise sale of MS, HSD, Natural Gas and ATF at Box A(ii) above)
Box F (Details of statutory Forms/Declarations/Certificates submitted in support of claims)
Box F (Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]
Box G (Details of Purchases by Works Contractors and Manufacturing Dealers)
Box H [Details of goods wise sales mentioned in line 9(i) (b) above]
Box I [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]
7. Inserstion of a new form Form RT-IIIA after Form RT-III appended to the Bihar Value Added Tax Rules, 2005.-
The following new form Form "RT-IIIA" shall be inserted after Form RT-III appended to the Bihar Value Added Tax Rule, 2005, namely:-
Form RT-IIIA
Annual Return under section 24A of the Bihar Value Added Tax Act, 2005 to be filled up only by those dealers engaged in subsequent sales of MRP goods as per section 15(5)(b)
[See Rule 19(3C)]
Part I (Details of turnover)
Part II (Details of purchases/receipts and stock)
Part III
(i) Value of form D-XI in support of MRP purchase
(ii) Rate wise bifurcation of tax on sales not supported by D-XI
Part IV (Payment Details)
I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 20 has been paid by Treasury challan in the mode indicated in part-IV and that the challans in respect of the said payments are enclosed herewith by way of evidence.
I declare further that____________(no.) original copies of statement in Form D-XI for total value of Rs._________________(in words Rs._____________________________) are enclosed with this return.
Box 'A' (Dealer wise and quarter wise receipt from registered dealers within the state as per sl.No. 11 (ii)
(i) Receipt in Ist quarter
received
(ii) Receipt in IInd quarter
(iii) Receipt in IIIrd quarter
(iv) Receipt in IVth quarter
Box 'B' (Dealer wise annual sales oF MRP goods mentioned in line 7 above)
Box 'C' (Dealer wise and quarter wise purchases from registered dealers within the state as per sl.No. 11 (i)
(i) Purchase in Ist quarter
(ii) Purchase in IInd quarter
(iii) Purchase in IIIrd quarter
(iv) Purchase in IVth quarter
8. Substitution of Form RT-V appended to the Bihar Value Added Tax Rules, 2005
Form RT-V appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form RT-V, namely-
Form RT-V
Revised Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005
[See Rule 19(4)]
I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 25 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.
III. Sale to consumers :
Box C [Dealer wise purchase of other taxable goods at line 11(i) above excluding Schedule I and MRP goods]
II. Purchases from unregistered dealers/Person other than dealers:
Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Total of Box E-1 to be taken to line 9(i) and total of Box E-2 to be taken to line (ii) of Box A]
9. Serial No.- 1, 2 and 3 of this notification shall come into force with immediate effect and serial 4, 5, 6, 7 and 8 shall come into force from such date as may be specified in the notification by the Commissioner after amendment in departmental website.
By order of the Governor of Bihar,
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary.
Commercial Taxes Department.