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 amendments in the Bihar Value Added Tax Rules, 2005 (as amended from time to time) with immediate effect :-
Amendments
1. Substitution of sub-rule (2) of rule 19 of the Bihar Value Added Tax Rules, 2005
Sub-rule (2) of rule 19 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following:-
"(2) Every register dealer, other than a dealer paying tax under sub-section (1) or sub-section (1A) or sub-section (4) of section 15, shall furnish to the authority specified in rule 62:-
(a) a quarterly return in Form RT-I in duplicate;
(b) an annual return in Form RT-III in duplicate. "
2. Substitution of sub-rule (3) of rule 19 of the Bihar Value Added Tax Rules, 2005
Sub-rule (3) of rule 19 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following:-
"(2) Every dealer paying tax under sub-section (1) or sub-section (4) of section 15 shall furnish to the authority specified in rule 62 a quarterly return in Form RT-IV in duplicate:
Provided that the return for the fourth quarter shall be deemed to be the annual return in the respect of such a dealer."
3. Substitution of sub-rule (8) of rule 19 of the Bihar Value Added Tax Rules, 2005
Sub-rule (8) of rule 19 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following:-
"(8) Notwithstanding anything contained in the Rules, the Commissioner, Commercial Taxes, by notification, may issue an order to file return or statements specified in the rules, through electronic device in respect of any registred dealer or any class of registered dealers or all registered dealers or transporters etc."
4. Amendment in Rule 33 of the Bihar Value Added Tax Rules, 2005-
The words "forty lacs" used in Sub-rule (5) of rule 33 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the words "one crore."
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/Persons othe r 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)(a) to line 9(i)(d) 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
Box D (Dealer wise sale of MS, HSD, Natural Gas and ATF at Box A(ii) above)
Box E (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. 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, namely-
Form RT-V
Revised Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005
[See Rule 19(4)]
u/s 15(5)*
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]
Box F (Details of statutory Forms/Declarations/Certificates submitted in support of claims)
Total MRP sales (i)+(ii)+(iii) = Rs............................
8. Amendment in Form RT-IV appended to the Bihar Value Added Tax Rules, 2005
Part-C of Form RT-IV appended to the Bihar Value Added Tax Rules, 2005 is hereby deleted.
9. This notification shall come into force with effect from the date of its issue.
By order of the Governor of Bihar
Sujata Chaturvedi,
Commissioner-cum-principal Secretary
Commercial Taxes Department