In exercise of powers conferred by clause (b) of sub-rule (3) of Rule 41 read with clause (b) of sub-rule (2) of Rule 41 of the Bihar Value Added Tax Rules, 2005 the Commissioner hereby directs that, in respect of any consignment of goods above rupees Ten thousand being imported into the State of Bihar from any place outside the State of Bihar by e-Commerce company registered in Patliputra circle, Patna, on behalf of a person other than a registered dealer, information for the generation of electronic transaction identification number shall be uploaded in the form appended hereto:-
FORM D-IXA
Form of Declaration under the Bihar Value Added Tax Rules, 2005 for transportation of goods from outside the State of Bihar by e-Commerce company registered in Patliputra circle, Patna, on behalf of a person other than a registered dealer.
[See rule 41 (3)]
I/We hereby declare that the above statements are correct and complete to the best of my/our knowledge and belief.
2. The provisions of departmental notification no.- 5350 dated 05.07.2012 issued under sub-rule (2) of Rule 41 shall mutatis mutandis apply to such consignments as are being transported under this notification.
3. This notification shall come into force with immediate effect.
By order of the Governor of Bihar
Sujata Chaturvedi,
Commissioner-cum-principal Secretary.