BIHAR VALUE ADDED TAX RULES, 2005

 

1.         Short title and commencement

2.         Definitions

3.         Registration of dealer

4.         Grant of duplicate copy of permanent registration certificate

5.         Amendment in and cancellation of registration certificate

6.         Security

7.         Collection of Advance Tax

8.         Tribunal

9.         Powers of Circle Incharge to allot work among officers

10.        Evidence in support of claims in respect of goods leviable to tax at the first point of their sale in Bihar

11.        Payment of tax at a fixed rate under section 15 in lieu of the tax payable by a dealer

12.        Input Tax Credit

13.        Input tax credit on account of opening stock

14.        Reverse Credit in case of a Non‑Manufacturer

15.        Reverse credit in case of a manufacturing dealer

16.        Total reverse credit and revised reverse credit

17.        Refund of tax to foreign diplomats or foreign missions

18.        Taxable turnover

19.        Returns

20.        Opportunity of hearing

21.        Scrutiny of Returns

22.        Audit and Re‑assessment

23.        Assessment of fair, mela, etc.

24.        Hearing under sections 32 and 33

25.        Assessment on Audit Objections

26.        Intra‑State Stock Transfer

27.        Payment of Tax, Interest and Penalty

28.        Deduction of tax at source from the bills of supply contractors

29.        Deduction of tax at source from the bills of works contractors

30.        Issuance of Tax Clearance Certificate

31.        Forfeiture of tax collected in violation of the Ordinance

32.        Special Mode of Recovery

33.        Books of Accounts

34.        Credit Note and Debit Note

35.        Inspection, Search and Seizure

36.        Auction of Seized Goods and Release of Security

37.        Notice for cross‑checking and verification of transactions

38.        Information for Survey

39.        Information to be furnished and records to be maintained by persons engaged in the business of transporting goods, C&F agents, etc.

40.        Check Posts

41.        Restriction on Movement

42.        Restriction on the power of the authority or officer authorized under section 60 and section 61

43.        Refunds

44.        Provisional refund         

45.        Memorandum of Appeal and Revision

46.        Disposal of appeal or application for revision

47.        Revision by Commissioner

48.        Review

49.        Determination of disputed questions by Commissioner

50.        Services of Notice

51.        Manner of furnishing security under the Ordinance

52,        Manner of refund of security

53.        Investigation of offences

54.        Appearance before Taxation Authorities

55.        Write‑off of dues

56.        Declaration of Opening Stock

57.        Deferment

58.        Exhibition of Particulars

59.        Authentication of Account Books

60.        Copy of certain orders to be sent to the dealer etc. by the assessing authority

61.        Manner of obtaining copy of certain orders by dealers

62.        Prescribed authority for the purposes of certain sections of the Ordinance

63.        Compounding of Offence

64.        Fees

65.        Punishment for breach of rules