िनबंधन सं या पी0ट0-40

बहार गजट

असाधारण अंक

बहार सरकार ारा ूकािशत

21 ौावण

ौावण

ौावण 1932

1932

1932 (श0)

(सं

सं

सं0 पटना

टना

टना 568

568

568)

)

) पटना

टना

टना,

, वृहः प

वृहः प

वृहः पित

ित

ितवार

वार

वार, 12

12 अगः त

अगः त

अगः त 20

2010

okf.kT;&dj foHkkx

&&&&&&&

vf/klwpuk

12 vxLr 2010

,lŒvksŒ 159] fnukad 12 vxLr] 2010—fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼vf/kfu;e laŒ

27@2005½ dh /kkjk&15 dh mi&/kkjk ¼1d½ ds v/khu iznÙk 'kfDr;ksa dk iz;ksx djrs gq, fcgkj ds jkT;iky

fofufnZ"V djrs gSa fd vf/kfu;e ds v/khu ns; dj ds cnys ,d fu;r jkf’k dk fodYi nsusokys O;olk;h ds

fy, ns; jkf’k ,d foRrh; o"kZ esa #0 nl gtkj gksxhA

2- ;g vf/klwpuk fuxZeu dh frfFk ls izo`r gksxhA

¼la0 fcØh dj@la’kks/ku&02@2010—3618 vuq0½

fcgkj&jkT;iky ds vkns’k ls]

tsŒ vkjŒ dsŒ jko]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

12 vxLr 2010

,lŒvksŒ 160] ,lŒvksŒ 159] fnukad 12 vxLr] 2010 dk vaxzsth esa fuEufyf[kr vuqokn

fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn&348 ds

[k.M ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

¼la0 fcØh dj@la’kks/ku&02@2010—3618 vuq0½

fcgkj&jkT;iky ds vkns’k ls]

tsŒ vkjŒ dsŒ jko]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

बहार गजट (असाधारण)] 12 अगः त2010

The 12th August 2010

S.O. 159, dated the 12th August 2010—In exercise of the powers conferred under

Sub-Section (1A) of Section 15 of the Bihar Value Added Tax Act, 2005 (Act 27 of

2005), the Governor of Bihar is pleased to specify that tax payable by the dealers, who

opted to pay a fixed amount in lieu of the tax payable by the dealer under the Act shall be

Rs. ten thousand for a financial year.

2. This notification shall come into force with effect from the date of issue.

(No. Bikri Kar/Sansodhaan-02/2010—3618 Anu.)

By order of the Governor of Bihar,

J. R. K. RAO,

Commissioner-cum-Principal Secretary.

&&&&&&

12 vxLr 2010

,lŒvksŒ 161] fnukad 12 vxLr] 2010—fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e laŒ

27@2005½ dh /kkjk&93 dh mi&/kkjk ¼1½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq, fcgkj ds jkT;iky fcgkj

ewY; of)Zr&dj fu;ekoyh] 2005 ds fu;e 11 esa fuEufyf[kr la’kks/ku djrs gSa%&

la’kks/ku

fu;e 11 vius mi&fu;e ¼1½ ¼2½ ,oa ¼3½ ds lkFk fuEuor~ izfrLFkkfir fd;k tk;sxk %

^^11- /kkjk&15 ds v/khu ns; dj ds cnys fuf’pr nj ij vFkok fuf’pr jkf’k dk Hkqxrku&/kkjk&15

dh mi&/kkjk ¼1½ vFkok ¼1d½ oSls O;okgkfj;ksa ij ykxw gksxk ftuds ldy vkorZ ds] muds

vius izkDdyu ds vuqlkj] ,d foRrh; o"kZ esa 40 yk[k #Ik;ksa ls vf/kd gksus dh laHkkouk

ugha gksA

¼2½ /kkjk&15 ds v/khu fuf’pr nj ij vFkok fuf’pr jkf’k dk Hkqxrku djus gsrq gdnkj O;olk;h

fu;e 62 esa fofufnZ"V izkf/kdkjh dks izi= A-XI vFkok A-XIA esa lwfpr djsxkA ;g lalwpuk vapy ds

dkmaVj ij tek fd;k tk;sxkA dkmaVj izHkkjh ;g lqfuf’pr djus ds i’pkr~ fd vkosnu ds lHkh LrEHk iwjh

rjg Hkjs x;s gSa] vkosnu gLrk{fjr ,oa lR;kfir gSa&

(i) ml O;fDr dks blds cnys ,d jlhn fuxZr djsxk%

(ii) bls iath VR-XII esa izfo"V djsxkA

¼3½ mi&fu;e ¼1½ vFkok ¼4½ esa fdlh ckr ds vUrfoZ"V gksrs gq, Hkh ;fn /kkjk&15 ds v/khu dj tek

djusokys O;ogkjh dk ldy vkorZ fdlh o"kZ esa 40 yk[k #i;ksa ls vf/kd gks tk;s ;k mlds }kjk vius

O;olk; ds iz;kstukFkZ jkT; ds ckgj ls fdlh oLrq dk vk;kr fd;k tk; rks djns;rk ds cnys mldh fu’pr

nj ij vFkok fuf’pr jkf’k dk dj Hkqxrku djus dh gdnkfjrk ml frfFk lsa lekIr gks tk;sxh ftl frfFk dks]

;FkkfLFkfr] mldk ldy vkorZ izFke ckj 40 yk[k #i;ksa dks ikj djrk gks vFkok mlds }kjk jkT; ds ckgj ls

vk;kfrr oLrq dh fcØh dh tkrh gSA**

mDr fu;ekoyh ds fu;e 11 ds mi&fu;e ¼3½ ds uhps ,d u;k mi&fu;e fuEuor~ tksM+k tk;sxk%&

^^¼4½& /kkjk&15 dh mi&/kkjk ¼1d½ esa lfUufgr izko/kkuksa ds v?;/khu lekfgrhdj.k ds bPNqd

O;olk;h] ftudk ldy vkoÙkZ ,d foÙkh; o"kZ esa #Œ pkyhl yk[k ls vf/kd ugha gS] ,d

fu;r jkf’k dk Hkqxrku tSlk fd vf/klwfpr gks] nks cjkcj fdLrksa esa djsxk] izFke ,oa nwljh

fdLr dk Hkqxrku Øe’k% 30 flrEcj vkSj 31 ekpZ rd fd;k tk;sxkA lacaf/kr O;olk;h

flrEcj esa vf/klwfpr jkf’k dk Hkqxrku ,d ckj esa Hkh dj ldrs gSaA

¼2½

vf/kfu;e esa fdlh ckr ds gksrs gq, lekfgrhdj.k ysusokys O;olk;h ds fo#) dksbZ laoh{kk

vFkok vads{k.k ugha fd;k tk;sxkA

¼3½

vf/kfu;e dh /kkjk&15 ¼1½ ds v/khu fuxZr vf/klwpuk la[;k ,lŒvksŒ 79] fnukad 13

flrEcj 2007] ftlds }kjk djns; vkoÙkZ dk 0-5 izfr’kr nj fofgr dh x;h Fkh] fujflr dh tk;sxhA

¼4½

;g vf/klwpuk fuxZeu dh frfFk ls izo`r gksxhA

¼la0 fcØh dj@la’kks/ku&02@2010—3618 vuq0½

fcgkj&jkT;iky ds vkns’k ls]

tsŒ vkjŒ dsŒ jko]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

बहार गजट (असाधारण)] 12 अगः त 2010

12 vxLr 2010

,lŒvksŒ 162] ,lŒvksŒ 161] fnukad 12 vxLr] 2010 dk vaxzsth esa fuEufyf[kr vuqokn

fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn&348 ds

[k.M ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

¼la0 fcØh dj@la’kks/ku&02@2010—3618 vuq0½

fcgkj&jkT;iky ds vkns’k ls]

tsŒ vkjŒ dsŒ jko]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

[Qkje A-XIA]

fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 dh /kkjk 15 dh mi&/kkjk ¼1d½ ds varxZr iwoZlwpuk

[ns[ksa fu;e 11 ¼2½]

lsok esa]

--------------------------------- vapyA

eSa --------------------------------- ¼iwjk uke½] firk --------------------------------- ¼iwjk uke½ fcgkj ewY; of)Zr&dj vf/kfu;e]

2005 dh /kkjk&15 dh mi&/kkjk ¼1d½ ds varxZr fuEu lwpuk lefiZr djrk gw¡ ,oa fuEu fooj.k mlds

iz;kstukFkZ nkf[ky djrk gw¡ %

¼1½ uke ,oa O;olk; dh izd`fr %&

¼2½ djnkrk igpku la[;k %&

¼3½ iwoZ o"kZ dk ldy vkorZ ¼vf/kfu;e dh /kkjk&15 dh mi&/kkjk ¼1½ ds varxZr bfPNr O;olkf;;ksa

ds fy, ykxw½

?kks"k.kk

eSa ?kks"k.kk djrk gw¡ fd bl vkosnu esa ?kksf"kr lHkh lwpuk, esjh loksZÙke tkudkjh ,oa fo’okl esa lgh

,oa iw.kZ gSA

eSa iqu% ?kks"k.kk djrk gw¡ fd eSa jkT; ds ckgj ls tSls gh dksbZ oLrq dh [kjhn@izkfIr djrk gw¡ rks

foHkkx dks lwfpr d:¡xkA

LFkku&

vkosnd dk gLrk{kj -----------------------------------------------------------------

frfFk&

O;olk;h ls vkosnd dh izkfLFkfr ------------------------------------------

irk --------------------------------------------------------------------------------------------------

vkosnd O;olk; ds ekfyd }kjk ;fn LoRof/kdkjh gks] dÙkkZ }kjk ;fn vfoHkkftr fgUnq ifjokj gks%

?kksf"kr ikVZuj }kjk lk>snkjh gks% esusftax Mk;jsDVj] esuftax ,tsUV ;k fizafliy ,DlD;wfVo vkWfQlj ;fn

daiuh ;k dkWjiksjs’ku gks% fizafliy ,DlD;wfVo vkWfQlj bUpktZ ;fn lkslkbZVh] Dyc] ,lksfl;s’ku] ljdkjh

foHkkx ;k LFkkuh; izkf/kdkjh dk ekeyk gks]

ikorh

fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 dh /kkjk&15 ¼1d½ ds varxZr QkeZ A-XIA ds vuqefr gsrq

vkosnu fnukad -------------------------------------- dks -------------------------------------------- ls izkIr fd;kA

gLrk{kj&

gSfl;r&**

The 12th August 2010

S.O. 161, dated the 12th August 2010—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 to rule 11 of the

Bihar Value Added Tax Rules, 2005:

Amendment

Rule 11 with its sub-rule (1) (2) and (3) shall be substituted as follows:

“11. Payment of tax at a fixed rate or amount under section 15 in lieu of the tax

payable by a dealer-(1) The provisions of sub-section (1) or (1A) of

section 15 shall apply to such dealers whose gross turnover is not expected

to exceed forty lacs rupees during a financial year.

बहार गजट (असाधारण)] 12 अगः त2010

(2) A dealer entitled to pay tax at a fixed rate or amount under section 15 shall

intimate the authority specified in rule 62 through an application in Form A-XI or

A-XIA. Such intimation shall be submitted at the counter of the circle. The incharge of

the counter, after ascertaining that all the columns of the application have been properly

filled in, signed and verified shall-

(i)

grant the person a receipt in lieu thereof, and

(ii)

enter the same in register VR-XII.”

(3) Notwithstanding anything contained in sub rule (1) or (4), if the gross turnover

of a dealer paying tax under section 15 exceeds forty lacs rupees during the course of the

year or he imports any goods from outside the State for the purpose of his business, his

entitlement to pay tax at fixed rate or amount in lieu of the tax payable shall cease from

the date on which his gross turnover first exceeded forty lacs rupees or, as the case may

be, he first sold the goods imported by him from outside the State.

A new sub-rule shall be added below sub-rule (3) of rule 11 of the said Rules as follows:

“(4)- Subject to provisions contained in sub-section (1A) of section 15 of the

Act, dealers opting for compounding and whose gross turnover does not

exceed Rs. forty lacs during a financial year shall pay a fixed amount as

notified in two equal instalments, first instalment by 30^th September and

second instalment by 31^st March respectively.” Dealers concerned may

pay the notified amount in September at a time.

(2) Not withstanding anything contained in the Act, no scrutiny or audit shall be

done against such compounding dealers.

(3) Notification No. S.O. 79, dated 13th September 2007 issued under section 15 (1) of

the Act prescribing rate of tax at 0.5 per centum of the taxable turnover shall stand cancelled.

(4) This notification shall come into force from the date of issue.

(No. Bikri Kar/Sansodhaan-02/2010—3618 Anu.)

By order of the Governor of Bihar,

J. R. K. RAO,

Commissioner-cum-Principal Secretary.

FORM A-XIA

Intimation under sub section (1A) of section 15 of the Bihar Value Added Tax Act, 2005

[See rule 11 (2)]

To,

The …………………………..

……………………….. Circle.

I, …………………………….. (full name), son of ……………… (full name)

hereby submit this information under sub-section (1A) of section 15 of the Bihar Value

Added Tax Act, 2005 and through following particulars for that purpose:

(1) Name & Style of business-

(2) Taxpayer Identification Number (TIN)-

(3) Gross Turn over during the immediately preceding year (Applicable to dealers

opting to pay tax under sub-section (1A) of section 15 of the Act)-

Declaration

I do hereby declare that the particulars furnished in this application are correct

and complete to the best of my knowledge and belief.

बहार गजट (असाधारण)] 12 अगः त 2010

I further declare that I shall inform the Department as soon as I purchase/receive

any goods from outside Bihar.

Place ………………..

Signature of the applicant …………………………

Date ………………..

Status in relation to the dealer …………………….

Permanent address ………………………………...

The application shall be signed by the proprietor of the business if an individual;

by the Karta, if an undivided Hindu family, by an8 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

society, club, association, department of Gov ernment or local authority.

ACKNOWLEDGEMENT

Received on ……………….. from ……………….. an application in Form A-

XIA for permission to pay tax under sub-section (1A) of section 15 of the Bihar Value

Added Tax Act, 2005.

Signature …………………..

Designation ………………..

&&&&&&

12 vxLr 2010

,lŒvksŒ 163] fnukad 12 vxLr] 2010—fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 ¼vf/kfu;e laŒ

27@2005½ dh /kkjk&93 dh mi&/kkjk ¼1½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq, fcgkj ds jkT;iky fcgkj

ewY; of)Zr&dj fu;ekoyh] 2005 ds fu;e 19 esa fuEufyf[kr la’kks/ku djrs gSa%&

la’kks/ku

mDr fu;ekoyh ds fu;e 19 ds mi&fu;e ¼3d½ ds uhps ,d u;k mi&fu;e fuEuor~ tksM+k

tk;sxk%&

^^¼3[k½&vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼4d½ esa lfUufgr izko/kkuksa ds v?;/khu lekfgrhdj.k

ysusokys O;olk;h] ftudk okf"kZd ldy vkoÙkZ fu;ekoyh ds fu;e 11 esa fofufnZ"V fu;r

lhek ls vf/kd ugha gS] izR;sd foÙkh; o"kZ ds fy, ,d okf"kZd izfrosnu fofgr izi=] vkj0Vh0

IV] Hkkx ^dd* esa nkf[ky djsxkA**

¼2½

;g vf/klwpuk fuxZeu dh frfFk ls izo`Ùk gksxhA

¼la0 fcØh dj@la’kks/ku&02@2010—3618 vuq0½

fcgkj&jkT;iky ds vkns’k ls]

tsŒ vkjŒ dsŒ jko]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

12 vxLr 2010

,lŒvksŒ 164] ,lŒvksŒ 163] fnukad 12 vxLr] 2010 dk vaxzsth esa fuEufyf[kr vuqokn

fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn&348 ds

[k.M ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

¼la0 fcØh dj@la’kks/ku&02@2010—3618 vuq0½

fcgkj&jkT;iky ds vkns’k ls]

tsŒ vkjŒ dsŒ jko]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

Qkje RT-IV

fcgkj ewY; of)Zr&dj vf/kfu;e] 2005 dh /kkjk 15 ¼1d½ ds v/khu dj nsus okys O;ogkjh }kjk nkf[ky dh

tkusokyh okf"kZd fooj.khA

[ns[ksa fu;e&19¼3[k½]

O;ogkjh dk uke ,oa vf/kuke %

djnkrk igpku la[;k ¼fVu½ %

okf"kZd fooj.kh dh vof/k %

बहार गजट (असाधारण)] 12 अगः त2010

[k.M&dd

¼/kkjk&15 dh mi&/kkjk¼1d½ ds v/khu Hkqxrku gsrq izkf/kd`r O;ogkfj;ksa }kjk Hkjk tk;sxk½

vof/k esa

ldy vkorZ %

djk/ks; vkorZ %

vof/k ds nkSjku dqy [kjhn %

vof/k gsrq dqy dj %

Hkqxrku fooj.k %

frfFk

izkf/kd`r O;fDr dk gLrk{kj

LFkku

O;olk;ksa ls vkosnd dh izkfjLFkfr

* Hkqxrku ds rjhds ,oa pkyku la[;k dks Li"V djsaA

The 12th August 2010

S.O. 163, dated the 12th August 2010—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 amendment to rule 19 of the

Bihar Value Added Tax Rules, 2005:-

AMENDMENT

A new sub-rule shall be added below sub-rule (3A) of rule 19 of the said Rules as

follows:-

“3B- Subject to provisions contained in sub-section (4A) of section 24 of the Act,

compounding dealers, whose annual gross turnover does not exceed a fixed limit

specified under rule 11 of the Rules, shall furnish an annual statement in the prescribed

form RT-IV-Part AA for every financial Year.

(2) This notification shall come into force from the date of issue.

(No. Bikri Kar/Sansodhaan-02/2010—3618 Anu.)

By order of the Governor of Bihar,

J. R. K. RAO,

Commissioner-cum-Principal Secretary.

FORM RT-IV

Annual Return to be filed by dealers paying tax under section 15 (1A) of the Bihar Value

Added Tax Act, 2005

[See RULE 19 (3B)]

Name and style of the dealer :

Taxpayer Indentification Number :

Period of the annual return :

PART AA

[ Required to be filled up only by dealers permitted to pay under sub-section (1A) of

section 15]

During

the

period

Gross turnover

Taxable Turnover

बहार गजट (असाधारण)] 12 अगः त 2010

Total Purchases during the period

Total Tax for the period

Payment Details:

Date…………..

Signature of authorized person

Place……………

Status in relation to dealer

* Mention mode of payment and challan number.

————

अधी,क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु3ित।

बहार गजट (असाधारण) 568-571+1000-ड0ट0पी0।

Website: http://egazette.bih.nic.in