In exercise of the powers conferred by sub-section (1) of section 93 of the Bihar Value Added Tax Act, 2005 (Act of 2005), the governor of Bihar is pleased to make the following amendments to the Bihar Value Added Tax Rules, 2005 (hereinafter referred to as the said Rules).
2. This notification shall come into force with effect from the date of its issue.
Amendments
2. After clause (b) of sub-rule (5) of rule 12 of the said Rules a new clause (c) shall be added in the following way, namely :-
"(c) No input tax credit shall be claimed by a registered dealer in respect of tax paid at the time of purchase unless he encloses a declaration in form D-XI, giving details of his purchases, along with the return failed by him in form RT-I."
5. In sub-rule (6) of rule 12 of the said Rules, after the words "shall not qualify for input tax credit", the words, "if the same have been used as capital goods" shall be inserted.
6. Clause (a) of sub-rule (8) of rule 19 of the said Rules shall be substituted in the following manner, namely -
"(8)(a) All statements under sub-section (2) of section 24 furnished during a day shall be handed over to the circle incharge on the following day and the said incharge shall ensure that all such statements are entered in the register in form VR-V within fifteen days of receiving them."
7. In sub-rule (2) of rule 29 of the said Rules, after the words "after the commencement of this Act", a colon shall be inserted and the words "provided the total value of the contract or contracts exceeds five lacs rupees" shall be deleted.
8. After the first proviso to sub-rule (2) of rule 29 of the said Rules, the following two new provisos shall be inserted, namely -
"Provided further that the amount deducted during a year shall be refunded, in accordance with the provisions of section 68, to the person from whose bills such deductions are made if he does not become liable to tax during the year which the said deductions were made:
Provided also that no such refund shall be made unless the person claiming the refund files, before the Circle Incharge, an application in form A-XIII after the end of the financial year during which the deduction or deductions, as the case may be, were made."
9. In sub-rule (1) of rule 33 of the said Rules, the words "or person" after the words "Every dealer" shall be deleted.
10. In sub-rule (4) of rule 33 of the said Rules, the words "who is a manufacturer" after the words "Every dealer" shall be substituted by the words "required by sub-section (1) of section 52 to maintain accounts".
11. In sub-rule (5) of rule 33 of the English version of the said Rules, the words, "or person" after the words "Every dealer" shall be deleted.
12. After sub-clause (iii) of clause (b) of sub-rule (8) of rule 33 of the said Rules a new sub-clause (iv) shall be added in the following way, namely :-
"(iv) Name and address of the purchaser in case of sale to a dealer".
13. Sub-clauses (iv), (v) and (vii) of clause (b) of sub rule (8) of rule 33 of the said Rules shall be renumbered as (v), (vi), (vii) and (viii).
14. In sub-rule (3) of rule 41 of the said Rules, the words, "duly authenticated by the authority specified in rule 62" shall be substituted by the words, "and shall get the book authenticated by the authority specified in rule 62 who shall authenticate the same by putting his signature and official seal on the triplicate copy of the first and last page of each book."
15. The word "Security" shall be substituted by the word "Indemnity" in the heading of form B-I of the said Rules.
16. In form N-XI of the said Rules, the words and figure "see rule 28" shall be substituted by the words and figure "see rule 32"
17. Form RT-I of the said Rules shall be substituted in the following way, namely -
FORM RT-I
Monthly Return under section 24 of the Bihar Value Added Tax Ordinance, 2005
[See rule 19(2)(a)]
Name and style of the Dealer :
TIN :
Period of Return (month and year) :
Part A (Details of Turnover)
Part B (Ratewise bifurcation of Sales and Output Tax)
Part C (Details of Purchase/receipts)
Part D (Input Tax Credit and Tax Payable)
Part E (Details of payment)
I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column N has been paid by Treasury challan or in the mode indicated in column P.
I further declare that the statements made and particular furnished in and with this return in my capacity as a 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.
18. Form RT-II shall be substituted in the followed way, namely -
"FORM RT-II
Quarterly Statement under section 24 of the Bihar Value Added Tax Act, 2005
[See rule 19(2)(b)]
Name of the Dealer
TIN
Period of the Statement
Part-A (Details of sales effected by the dealer to other dealers within the State of Bihar)
* Furnish separately details of such dealers, with complete address (including name of circle) and total sales made to each dealer.
** Furnish separately details of such dealers, with Name, TIN, complete address and total value of goods returned by each such dealer.
Part-B (Details of purchases made by the dealer from other dealers from within the State of Bihar)
* Furnish separately details of such dealers, with complete address (including name of circle) and total purchases made from each dealer.
** Furnish separately details of such dealers, with Name, TIN, complete address and total value of goods returned to each such dealer.
I declare that the information furnished in this statement are based upon true and complete accounts.
I further declare that the particular furnished in and with this statement in my capacity as a Registered Dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this statement.
19. Form RT-V shall be substituted in the following way, namely -
"FORM RT-V
Revised Return filed under section 24 of the Bihar Value Added Tax Ordinance, 2005
[See rule 19(4)]
Name of the Dealer :
.
20. Form VR-IV shall be substituted in the following way, namely -
"FORM VR-IV
Register of Returns (To be maintained in the office)
[See Rule 19(8)(a)]
21. In form VR-VII of the said Rules the words and figure "see rule 29" shall be substituted by the words and figure "see rule 33".
22. In the Table appended to Form D-VII of the said Rules the words "D-V" shall be substituted by the words "D-VI".
23. In Form C-VII of the English version of the said Rules the words "Bihar Value Added Sales Tax Ordinance, 2005" shall be substituted by the words "Bihar Value Added Tax Act, 2005"
24. Form A-X of the said Rules shall be substituted in the following way, namely :-
"Form A-X
[See rule 54(5)]
To,
The ______________________________ of Commercial Taxes, _____________________ Circle
I, ______________________ (full name) son of ___________________________ (full name) hereby apply for enrollment of my name as a sales tax practitioner and furnish following particulars for that purpose.
1. Name -
2. Educational qualification -
(i) Matriculation -
(ii) Graduation -
(iii) Post Graduation -
(iv) Any other qualification -
(Attach attested copies of respective certificate and mark sheet)
3. Any other fact which may be relevant for the purpose -
25. After Form A-XII of the said Rules, a new form, "Form A-XIII" shall be inserted in the following way,
"Form A-XIII
[See rule 29(2)]
Application for Refund of Advance Deduction of Tax
Deputy Commissioner/Assistant Commissioner/Commercial Taxes Officer Incharge of ________________________ Circle I/We declare that the following deduction/deductions have been made from my bill relating to works contract executed by me/us being executed by me, details of which are given below :-
I/We request you to allow refund of Rs. ____________________________ (Rupees in words) to me/us the details of which have been furnished as aforesaid.
I/We declare that I/We am/are not liable to pay tax under Section 3 of the Bihar Value Added Tax Act, 2005 during the year __________________________________________________. (mention the year during which deductions were made).
I/We further declare that the statements made and particulars furnished in and with this application are correct and complete to the best of my knowledge and belief and that I am competent to sign and submit this application.
26. After form N-XV of the said Rules, a new form, "Form O" shall be inserted in the following way, namely -
"Form - O
Refund Order under the Bihar Value Added Tax Act, 2005
[See rule 17]
Book No. ________________________
Serial No. _________________________
Name of the Circle _______________________
(i) With reference to the claim by ............................................................. (specify name of person claiming refund under section 17 of the Bihar Value Added Tax Act 2005) I am satisfied that a refund of Rs. .............................................. (amount in figures and words) is due under rule 17 of the Bihar Value Added Tax 2005 to Shri ..........................................................
(ii) No refund order regarding the sum in question has previously been granted and this order of refund has been entered in the relevant records under my signature.
Kindly refund Rs. .................................................. (in figures and words) to ............................................................. .
Copy forwarded to Treasury/Sub-Treasury Officer/Manager ____________________________ Bank for information.
(To be returned by the Treasury/Sub-Treasury/Bank to the ........................................................................ of Commercial Taxes .................................................................. Circle.
The __________________ of Commercial Taxes, ____________________ Circle.
Tax Refunds
Refer to your memo number ____________________ dated ____________________
I have made a refund of Rs. _______________ payable to Shri ____________________________________. The voucher of refund bears serial number ____________________ dated ____________________
Treasury Officer/Manager of the Bank"
27. After form D-X of the said Rules, a new form D-XI shall be added in the following way namely :-
"Form D-XI
[See rule 12(5)(c)]
(Form of Declaration to be filed by a Registered Dealer alongwith Form RT-I)
1. Name of the Dealer :
2. Style of Business :
3. Details of Purchases :
I/We declare that the foregoing statements and particulars are correct and complete to the best of my/our knowledge and belief.
28. In the said rules, the word "Ordinance" wherever appearing shall be substituted by the word "Act".