In exercise of powers conferred by sub-section (1) of section 93 of the Bihar Value Added Tax Act 2005, the Governor of Bihar is pleased to make the following amendments to the Bihar Value Added Tax Rules, 2005.
2. This notification shall come in to force with effect from date of its issue.
Amendments
1. Insertion of a new rule, 2A, after rule 2 of the Bihar Value Added Tax Rules, 2005 (hereinafter referred to as "the said rules") After rule 2 of the said rules a new rule 2A shall be inserted in the following way, namely:
"2A. Taxable quantum.- The taxable quantum under the second proviso to sub-section (3)(b) of section 3 shall, in respect of the class of dealers specified in column (2) of the Table given below, be the amount specified in column (3) of the said Table.
Table
2. Amendment of rule 3 of the said rules- Sub-rule (1) of rule 3 of the said rules, shall be substituted by following "An application for registration shall be made in Form A-I."
3. Amendment of rule 8 of the said rules- (1) Sub- rule (2), Sub- rule (3), Sub- rule (4), Subrule (5), Sub-rule (8) and Sub-rule (9) of rule 8 of the said rules shall be deleted.
(2) Sub-rule (6) and Sub-rule (7) shall be re-numbered as Sub-rule (2) and Sub-rule (3).
(3) The words "sub-rule (9)" in the proviso to the thus re-numbered sub-rule (3) of rule 8 of the said rules shall be substituted by the words, "sub-section (14) of section 9".
4. Amendment of rule 10 of the said rules- The words "such goods as are specified in Schedule IV of the Act," in sub-rule (1) of rule 10 of the said rules, shall be substituted by the words "goods in respect of which tax at the first point of their sale in the State has been paid in terms of a notification issued under clause (a) of sub-section (2) of section 13,"
5. Insertion of a new rule, 10A, after rule 10 of the said rules- After rule 10 of the said rules a new rule, 10A, shall be inserted in the following way, namely:
"10A. Manner of adjustment of tax in certain cases- Where by a notification published under clause (a) of sub-section (2) of section 13 the State Government specifies that tax shall be levied at more than one point or on every point of sale of any goods, the amount of tax to be adjusted at the point of sale shall be the amount arrived at after applying the following formula:
TA = (R) X (OS + PC - CS)
Where,
(a) tax is leviable at more than one point or on every point of the sale of the goods in terms of a notification issued under clause (a) of subsection (2) of section 13;
(b) the goods have been purchased on or after the date of the issuance of the notification referred to in (a) above; and
(c) the goods have been purchased after payment of tax from within the State of Bihar.
Provided that if any part of such goods purchased form within the State of Bihar after payment of tax thereon are disposed of in any manner other than by way of sale within the State of Bihar, the amount of tax qualifying for adjustment, as aforesaid, shall stand proportionately reduced.
Explanation- the purpose of this rule, the word "tax" shall mean tax payable within the meaning of section 14."
6. Amendment of rule 11 of the said rules- Before the word and figure "section 15" in sub rule (1) of Rule 11 of the said rules, the word and figure "sub-section (1) of" shall be inserted.
7. Amendment of rule 12 of the said rules- (1) Clause (c) of sub-rule (5) of rule 12 shall be substituted in the following manner, namely:-
"No input tax credit shall be claimed by a registered dealer in respect of tax paid at the time of purchase unless he furnishes the duly filled in statement in form RT-II within the time and in the manner prescribed."
(2) In rule 12 of the said rules, the word "month" wherever appearing, shall be substituted by the word "quarter".
8. Amendment of rule 15 of the said rules- (1) The formula in sub-rule (2) of rule 15 of the said rules shall be substituted by the following formula:
K = (OB + PR - CB) / (V) X (W) / PR
K = The input-output ratio for the immediately preceeding year;
OB = The value of opening stock of all goods on the first day of the immediately preceeding year;
PR = The value of all goods purchased during the immediately preceeding year;
CB = The value of closing stock of all goods on the last day of the immediately preceeding year;
V = The aggregate of the sale of goods sold within the state, sales in the course of inter-state trade and commerce, stock transfers, exports and sales of goods specified in Schedule I of the Act during the immediately preceeding year; and.
W = The value of all goods purchased from within the State of Bihar during the immediately preceeding year.
(2) In rule 15 of the said rules, the word "month" wherever appearing, shall be substituted by the word "quarter."
9. Amendment of rule 16 of the said rules- (1) The formula in clause (b) sub-rule (2) of rule 16 of the said rules shall be substituted by the following formula:
K = The input-output ratio for the year to which the input tax credit relates;
OB = The value of opening stock of goods on the first day of the year to which the input tax credit relates;
PR = The value of goods purchased during the year to which the input tax credit relates;
CB = The value of closing stock of goods on the last day of the year to which the input tax credit relates;
V = The aggregate of the sale of goods within the state, sales in the course of inter-state trade and commerce, stock transfers, exports and sales of goods specified in Schedule I of the Act during the year to which the input tax credit relates; and
W = The value of goods purchased from within the State of Bihar during the year to which the input tax credit relates.
(2) In rule 16 of the said rules, the word "month" wherever appearing, shall be substituted by the word "quarter
10. Amendment of rule 17 of the said rules- After the words "Any foreign diplomat or mission" in sub-rule (1) of rule 17 of the said rules, the words "or organization specified in Schedule V of the Act" shall be inserted.
11. Amendment of rule 18 of the said rules- Sub-rule (6) of rule 18 of the said rules shall be substituted in the following way, namely:-
"(6) Sale price at the subsequent stages of sale of such goods:
(a) specified in Schedule IV of the Act as being subject to tax at the first point of their sale in Bihar, or
(b) on the sale whereof tax at the maximum retail price has been paid at the first point of its of sale in Bihar,
if necessary evidence as required by sub-section (2) of section 13 or, as the case may be, subrule (3A) of rule 19, is annexed with the return required to be filed by the dealer under subsection (1) of section 24."
12. Amendment of rule 19 of the said rules- (1) The words "other than a dealer paying tax under section 15" in sub-rule (2) of rule 19 of the said rules shall be substituted by the words "other than a dealer paying tax under sub-section (1) or sub-section (4) of section 15 or dealers engaged in the business of goods (other than Motor sprit, high speed diesel oil and light diesel oil, natural gas and aviation turbine fuel) specified in Schedule IV"
(2) The word "monthly" in clause (a) of sub-rule (2) of rule 19 shall be substituted by the word "quarterly".
(3) The words "Every dealer paying tax under section 15" in sub-rule (3) of rule 19 of the said rules shall be substituted by the words "Every dealer paying tax under sub-section (1) or sub-section (4) of section 15 or dealers engaged in the business of goods (other than Motor sprit, high speed diesel oil and light diesel oil, natural gas and aviation turbine fuel) specified in Schedule IV"
(4) After sub-rule (3) of rule 19 of the said rules a new sub-rule, (3A), shall be added in the following way, namely:-
"(3A) (a) No exemption shall be claimed by any dealer specified in sub-clauses (i) or (ii) of clause (b) of sub-section (5) of section 15 in respect of goods purchased from dealers permitted to pay tax under sub-section (5) of section 15 unless he encloses with his quarterly return a true and complete declaration in form D-XI issued by the selling dealer and signed by the selling dealer or his servant, manager or agent, duly authorized by him.
(b) The provisions relating to declarations in form D-III, as contained in sub-rule (2), sub-rule (3), subrule (4), sub-rule (5), sub-rule (6) and sub-rule (7) of rule 10, shall apply mutatis mutandis to the declarations in form D-XI."
(5) Clause (a) of sub-rule (8) of rule 19 of the said rules shall be substituted in the following way, namely:-
"(8)(a) All statements under sub-section (2) of section 24 furnished during a day shall be handed over to the Circle Incharge at the earliest and the said officer Incharge shall ensure that all such statements are entered in the office computer within one month of their receipt. Circle wise sorted statements shall be forwarded to each concerned circle."
13. Amendment of rule 20 of the said rules- Sub-rule (1) of rule 20 of the said rules shall be substituted in the following way, namely:
"(1) The authority referred to in rule 62 shall, in the matter of a proceeding under:
(a) sub-section (3) of section 13, sub-section (3) of section 15, sub-section (1) of section 28, sub-section (5) of section 39, sub-section (5) of section 40, sub-section (6) of section 41, sub-section (3) of section 43, sub-section (6) of section 47, sub-section (11) of section 53, sub-section (4) of section 54, subsection (4) of section 56, sub-section (3) of section 59 and sub-section (2) of section 62, serve or cause to be served upon the person proceeded against a notice which shall contain a gist of accusations, a date of hearing which shall in no case be less than twenty four hours nor more than 15 days from the date of issue of notice, and the date of hearing;
(b) sub-section (4) of section 19, sub-section (1) of section 27, section 29, sub-section (5) of section 72, sub-section (4) of section 73, section 74 and section 76, serve or cause to be served upon the person proceeded against a notice which shall contain a gist of the ground or grounds on which the proceeding has been initiated, a date of hearing which shall in no case be less than twenty-four hours nor more than 15 days from the date of issue of notice, and the date of hearing."
14. Amendment of rule 29 of the said rules- (1) The words "provided the total value of the contract or contracts exceed five lakh rupees" after the words "of this Act" in sub rule (2) of rule 29 of the said rules shall be deleted.
(2) The explanation to clause (i) of sub-rule (3) of rule 29 shall be substituted in the following way, namely:
"Explanation- The expression "concerned Circle Incharge" shall mean:
(a) The Circle Incharge of the Circle within whose jurisdiction the office of the person making the deduction being situated in case of such office being situated within the State of Bihar.
(b) The Circle Incharge of the Circle specially authorized by the Commissioner in this behalf in case of the office of the person making the deduction being situated outside the State of Bihar."
15. Amendment of rule 33 of the said rules- After sub-rule (9) of rule 33 of the said rules two new sub-rules, (10) and (11), shall be added in the following way, namely:-
"10) Every dealer selling goods in respect of which the State Government has specified, by a notification published under clause (a) of sub-section (2) of section 13, that tax shall be levied at more than one point or on every point of sale of any goods, shall, in addition to other accounts required to be maintained by him, also maintain a register in form VR-XIII.
(11) (a) Every dealer permitted to pay tax under clause (a) of sub-section (5) of section 15 shall, in respect of every sale, issue to the purchaser an invoice, cash memo or bill containing the following Particulars:
i) the words "MRP Invoice" or "MRP Cash Memo" or "MRP Bill" in a prominent place;
ii) the name, address and tax payer identification number of the purchasing dealer, if registered;
iii) an individual pre-printed serialised number and the date on which the invoice, cash memo or bill is issued;
iv) description, quantity, volume and value of goods sold and amount of tax charged thereon indicated separately;
v) batch or lot number, date or month of manufacture and date or month of expiry, if any; and
vi) signature of the selling dealer or his servant, manager or agent, duly authorised by him.
(b) The invoice, cash memo or bill referred to in clause (a) above shall be issued in duplicate, and the original of which shall be issued to the purchaser and the duplicate copy of which shall retained by the selling dealer."
16. Amendment of rule 35 of the said rules- After sub- rule (5) of rule 35 of the said rules a new sub-rule (6) shall be added in the following way, namely:
"(6) The notice under clause (b) of sub-section (4) of section 56 shall be in form N-XVI."
Rule 45 shall be substituted in the following way, namely:-
17. Amendment of rule 45 of the said rules- Rule 45 of the said rules shall be substituted in the following way, namely:-
"45. Memorandum of appeal and application for revision (1) Every appeal or application for revision shall be in writing and shall-
(a) specify the name and address of the appellant/applicant;
(b) specify the date of order against which it is made;
(c) specify the date on which order was communicated to the appellant or applicant;
(d) contain a clear statement of facts;
(e) specify the grounds on which appeal or revision is preferred without any argument or narration and numbered consecutively;
(f) state precisely the relief prayed for; and
(g) be signed and verified by the appellant or applicant or an agent duly authorized by him in writing in this behalf in the following Form, namely:
I................... the appellant/applicant named in the above memorandum of appeal/application for revision do hereby declare that what is stated therein is true to the best of my knowledge and belief.
.....................
Signature
(2) The memorandum of appeal or application for revision, as the case may be, shall be accompanied by:
(i) A certified copy of the impugned order; and
(ii) a copy of the challan in Form CH-I in proof of the payment of the amount of tax in accordance with the provisions of sub-section (2) of section 72 or under sub-section (2) of section 73, as the case may be;
(3) An appeal against an order of assessment or against an order imposing penalty shall be in Form A-VI.
(4) An application for revision shall be in Form A-VII and shall be presented within ninety days from the date of the order against which it is filed.
(5) The memorandum of appeal or application for revision shall be in duplicate and shall be presented to the appellate or revisional authority either by hand or by registered post.
(6)(a) The memorandum of appeal shall be presented by the appellant or by his agent in the office of the Appellate Authority.
(b) The application for revision shall be presented by the applicant or by his agent to the-
(i) Joint Commissioner of Commercial Taxes (Administration), in case the revision has been filed under sub-section (1) of section 73A, or
(ii) the Commissioner, in case the revision has been filed under sub-section (2) of section 73A, or
(iii) Registry of the Tribunal in case the revision has been filed under sub-section (3) of section 73A during office hours at the Tribunal' headquarters or sent to the Tribunal registered post."
18. Amendment of rule 54 of the said rules- (1) Sub-rule (1) and sub-rule (2) of rule 54 of the said rules shall be deleted.
(2) In sub-rule (9) of rule 54 of the said rules, after the words, "a sale tax practitioner" the words, "or chartered accountant or cost accountant or a company secretary or a person authorized under clause (a) of section 87, as the case may be," shall be added.
19. Form RT-I of the said rules shall be substituted in the following way, namely:-
"Form RT-I
Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005
[See Rule 19(2)(a)]
Name and style of the dealer:
TIN:
Period of Return (Quarter and Year):
Part A (Details of turnover/transfers)
Part B (Ratewise bifurcation of sales and output tax)
Part C (Details of purchases/receipts)
Part D (Input tax credit and tax payable)
Part E (Payment Details)
Q : 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 O has been paid by Treasury challan or in the mode indicated in column Q.
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.
20. Form RT-II of the said rules shall be substituted in the following way, namely:-
"Form RT-II
Quarterly Statement under section 24 of the Bihar Value Added Tax Act, 2005
[See Rule 19(2)(b)]
Name and style of the dealer
TIN
Period of the Statement
Part A
Breakup of sales as per RT-I:
Sales and debit/credit notes effected/issued to registered dealers in respect of:-
Sales and debit/credit notes effected/issued to unregistered dealers in respect of:-
Furnish separate statement in respect of transactions specified at serial numbers 1, 2, 3, 4, 6 and 7 above in the following format:
Furnish separetely dealer wise deatils of such dealers, with complete address and total sales made to each dealer, in respect of transactions specified at serial numbers 12, 14 and 15 above
Part B
Breakup of purchases as per RT-I:
Purchases and debit/credit notes made/received from registered dealers in respect of :-
Purchases and debit/credit notes made/received from unregistered dealers in respect of:-
Furnish separate statement in respect of transactions specified at serial numbers 1, 2, 3, 5 and 6 above in the following Format:
Furnish separetely dealer wise deatils of such dealers, with name, complete address and total purchases made from each dealer, in respect of transactions specified at serial numbers 9 and 10 above
I declare that the information furnished in this statement are based upon true and complete accounts.
I declare further that the particular furnished in and with this statment 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 statement.
21. Form RT-III of the said rules shall be substituted in the following way, namely:-
"Form RT-III
Annual Return under section 24 of the Bihar Value Added Tax Act, 2005
[See Rule 19(2)(c)]
Period of Return (Year):
22. Form RT-IV of the said rules shall be substituted in the following way, namely:-
"Form RT-IV
Quarterly Return to be filed by dealers paying tax under section 15 of the Bihar Value Added Tax Act, 2005
[See Rule 19]
Taxpayer Identification Number:
Period of the return (Quarter):
Part A [Required to be filled up only by dealers permitted to pay under sub-section (1) of section 15]
*Mention mode of payment and challan number
Part B [Required to be filled up only by dealers permitted to pay under sub-section (4) of section 15]
Part C [Required to be filled up only by dealers dealing in country liqour, spiced country liquor, potable spirits, wine and liquor, whether manufactured or imported in India]
DECLARATION
I declare that:
(a) I am not a manufaturer of goods other than bricks
(b) I have not purchased/received any goods from outside the State of Bihar during the period to which this return relates other than such goods as are required by me in the manufacture of bricks.
(c) The information furnished in this return are based upon true and complete accounts.
(d) The particular furnished in and with this return in my capacity as a dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this return.
23. Form RT-V of the said rules shall be substituted in the following way, namely:-
"Form RT-V
Revised Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005
[See Rule 19(4)]
24. Form N-III of the said rules shall be substituted in the following way, namely:-
"Form N-III
Notice under sub-section (2) of section 25 of the Bihar Value Added Tax Ordinance, 2005
[See rule 21 (3)]
No.--------------------
Date-------------------
Office of the ------------------------------ of Commercial Taxes -------------------- Circle
To,
M/s----------------------------
Taxpayer Identification Number -----------------------------
1. Whereas in the course of scrutiny of your return it has been found that you have:
(a) committed arithmetical errors in the computation of your Gross Turnover/Taxable Turnover/Tax payable by you;
(b) not computed your output tax/ the input tax/ the tax payable/ interest payable correctly and properly;
(c) incorrectly applied tax rates on your taxable turnover;
(d) not furnished evidence, as prescribed, with regard to payment of tax and interest payable, if any.
(e) the deduction claimed therein are not substantiated in the manner and form prescribed under the Act or under any other law.
2. Further, whereas according to the undersigned the tax *and/or interest payable by you in respect of (specify period) is Rs. .......................... (specify amount) but you have actually remitted only a sum of Rs. ..............................(specify amount).
3. You are accordingly directed to:
(a) either pay, within thirty days of the service of this notice, the difference amount of Rs. .................................... (specify amount) and furnish the challan evidencing such payment; or
(b) to explain, by producing relevant accounts/registers/documents/any other evidence on which you rely, to the undersigned on the date and time specified below, within thirty days of the service of this notice, that the return or returns filed by you do not suffer form the infirmities mentioned at serial number 1 above.
Period under reference:
Authority before whom to appear:
----------------------------------------------------------------------------------------------------------------------
* Strike out, if not applicable.
Note: Failure on your part to comply with the terms of this notice entails exparte orders without any further hearing to the dealer."
25. Form A-XI of the said rules shall be substituted in the following way, namely:-
"A-XI
Intimation under section 15 of the Bihar Value Added Tax Act, 2005
(See rule 11)
The ...............................
.......................................... Circle.
I .........................................(full name), son of ................................. (full name) hereby
submit this information under subsection (1)/(4)/(5)(a) (strike out which ever is not applicable) of the Value Added Tax Act, 205 and through following particulars for that purpose:
1. Name & Style of business-
2. Taxpayer Identification Number (TIN)-
3. Gross Turn over during the immediately proceeding year (Applicable to dealers opting to pay tax under sub-section (1) of section 15 of the Act)-
4. License No. under the Mines & Mineral (Development and Regulation) Act, 1957 (Applicable to dealers exercising their option under sub-section (4) of section 15)-
5. Proof of payment of tax in lieu of tax payable under the Act (Applicable to dealer exercising option under sub-section (4) of section 15-
Amount Rs........................ challan No..................................date ..........................
Declaration
I do hereby declare that the particulars furnished in this application are correct and complete to the best of my knowledge and belief.
I further declare that I am not a manufacturer of any goods other than bricks and that I shall inform the Department as soon as I purchase/receive any goods other than those required by me in the manufacture of bricks from outside Bihar.
The application shall be signed by the proprietor of the business if an individual; by the Kart, if an undivided Hindu family; by an authorized partner in the case of a firm; by a managing director, managing agent or principal executive officer in the case of a company or corporation; by the Principal executive officer-in-charge of in the case of a society, club, association, department of Government or local authority.
Acknowledgement
Received on ............................... from .................... an application in Form A-XI for permission to pay tax under section 15 of the Bihar Value Added Tax Act, 2005.
26. Form D-XI of the said rules shall be substituted in the following way, namely:-
Sl No.-
Form of declaration under section 15(5) of the Bihar Value Added
Tax Act, 2005.
(See rule 19(3A))
(To be retained by the selling dealer)
Book No. ---------- Serial No. ------
I/We ----------------- (name and style of Business), Taxpayer identification No. ---------- do hereby declare that I/We have sold -------(goods) the details whereof are given below to M/s. ------------ of ----------- (full address) bearing Tax payer identification No.-------. Period (Quarter):
*Gross value of goods sold Rs:
* Debit Notes issued: Rs.
* Credit Notes: Rs.
(*Attach herewith a detailed and signed statement mentioning the serial number of the document issued, date of its issue, amount for which issued and amount of tax involved separately in respect of the applicable invoices or debit notes or credit notes, as the case may be)
2. I/We further declare that the goods were subjected to tax on their maximum retail price at the point of sale in Bihar by me/us/ by M/s --------------- (Name and style) bearing Taxpayer Identification No.---------).
Signature and status of the person signing the declaration.
Place ------------------------
Date -------------------------
(To be appended to the return by the purchasing dealer)
(To be retained by the purchasing dealer)
Date -------------------------"
27. Amendment in form VR-II of the said rules- (1) The heading of Form VR-II of the said rules shall be substituted in the following way, namely:-
"Register of Forms D-III/D-XI issued under the Bihar Value Added Tax Rules, 2005 (to be furnished separately with regard to Form D-III and Form D-XI)
(2) For the brackets and words "(see Rule 10)" in the heading of Form VR-II of the said rules the bracketsc and words "[See Rules 10 and 19(3A)]" shall be substituted.
28. Amendment in form VR-III of the said rules- (1) The heading of Form VR-III of the said rules shall be substituted in the following way, namely:-
"Register of Forms D-III/D-XI received under the Bihar Value Added Tax Rules, 2005 (to be furnished separately with regard to Form D-III and Form D-XI)
(2) For the brackets and words "(See Rule 10)" in the heading of Form VR-III of the said rules the brackets and words "[See Rules 10 and 19(3A)]" shall be substituted.
29. Form VR-IV of the said rules shall be substituted in the following way, namely:-
"Form VR-IV
Register of returns (to be maintained in office)
[See Rule 21(1)]
30. Form VR-V of the said rules shall be deleted
31. Form VR-XII of the said rules shall be substituted in the following way, namely:-
"Register VR-XII
Register of dealers permitted to pay tax under section 15 of the Bihar value Added Tax Act, 2005
[See Rule 11(2)]
Name of the Circle:
Year:
32. After form N-XV of the said rules a new form N-XVI shall be inserted in the following way,
namely:
"N-XVI
Notice under clause (b) of sub-section (4) of section 56
[(See rule 35(6)]
Process No.
Whereas in course of inspection you failed to produce any books, accounts, register or any document/ the books, accounts, registers and documents produced by you prima facie failed to proof that goods as mentioned in the seizure list were not properly accounted for, you are hereby served under clause (b) of subsection (4) of section 56 to show cause on the date and place specified below as to why penalty should not be imposed upon you under the said section.
33. After form VR-XII of the said rules a new form VR-XIII shall be inserted in the following way, namely:
"VR-XIII
Register for dealer paying tax under clause (a) of sub-section (2) of section 13
[See Rule 33(10)]
Name and style of the Dealer: Financial year...............