िनबंधन सं या पी0ट0-40

बहार

बहार गजट

गजट

असाधारण अंक

बहार सरकार ारा ूकािशत

15 पौष

पौष

पौष 1933

933

933 (श0)

(सं

सं

सं0 पटना

टना

टना 14

14)

)

पटना

टना

टना, वृहः प

वृहः प

वृहः पित

ित

ितवार

वार

वार, 5

5 जनवर

जनवर

जनवर 2012

2012

okf.kT;&dj foHkkx

———

vf/klwpuk,a

04 tuojh 2012

laŒ okŒdj@VhŒvkjŒ;wŒ@2011&12@03&Nk;k&50—fcgkj ewY; of)Zr&dj fu;ekoyh] 2005 ds

fu;e 3 ¼A½ ds mi&fu;e ¼9½ ds v/khu iznÙk 'kfDr;ksa dk iz;ksx djrs gq;s vk;qDr] okf.kT;&dj ds }kjk

fuEukfdar fn’kk&funsZ’k fofufnZ"V fd;k tkrk gS %&

2 ¼d½ fuca/ku gsrq nkf[ky vkosnu A-I vFkok A-IA ;FkkfLFkfr fcgkj ljdkj ds vf/kd`r osclkbZV

ij bYksDVªksfud ek/;e ls nkf[ky fd;k tk;sxkA vkosnu&i= lgh ,oa 'kq) ?kks"k.kk&i= izi=

D-I ;fn vko’;d gks ds lkFk nkf[ky fd;k tk;sxkA

¼[k½ vkosnd LdSUM dkWih esa fuEu dks Hkh nkf[ky djsaxs %&

(I)

vk;&dj vf/kfu;e] 1961 ds rgr fuxZr O;olk;h dk LFkk;h ys[kk la[;k dkMZ]vkSj

(II) vkosnu esa fn;s x;s O;olk; LFky ds irk ls lacaf/kr lk{;

Li"Vhdj.k %& ;fn LFkk;h ys[kk la[;k O;olk;h dks ugh vkoafVr gks rks oSlh fLFkfr esa O;olk; ds

LoRo/kkjh ;k fdlh QeZ ds lanHkZ esa mlds Hkkxhnkj dk ;k O;olk; ds fLFkfr esa vfoHkkT;

fgUnq ifjokj ds eqf[k;k@dÙkkZ ;k fuxe ds lanHkZ esa daiUkh vf/kfu;e] 1956 ¼1] 1956½ ;k

fQj fdlh Hkh dkuwu ds rgr vaxhHkwr fuxe ds izca/k funs’kd ;k eq[; dk;Zdkjh inkf/kdkjh]

fdlh lkslkbZVh] Dyc] ,lksf’k;slu] ljdkj ds foHkkx ;k LFkkuh; izkf/kdkj dh fLFkfr esa ogka

dk eq[; dk;Zdkjh inkf/kdkjh vFkok izHkkjh inkf/kdkjhA

¼x½ vkosnu&i= ds flLVe esa viyksM gks tkus ds i’pkr~ flLVe ikorh vkosnd dks fuxZr

djsxkA

3- dsUnzh;d`r fuca/ku ;wfuV ds laca/k esa fuxZr vf/klwpuk ds mi&fu;e ¼1½ ds rgr izkf/kd`r

inkf/kdkjh viyksMsM vkosnu ds lHkh dkWyeksa dh tk¡p djus ds i’pkr~ fd os iw.kZr;k Hkjs ik;s x;s] vkosnd

O;olk;h dks djnkrk igpku la[;k fuxZr djsxkA

4- ;fn viyksMsM vkosnu esa dksbZ =qfV ik;h x;h vFkok LdSu MkD;wesUV viw.kZ ik;k tkrk gS rks

izkf/kd`r inkf/kdkjh =qfV fjiksVZ tfur djsxk rFkk ;g vkosnudÙkkZ dks rR{k.k gh bysDVªksfud ek/;e ls lwfpr

fd;k tk;sxkA

बहार गजट (असाधारण), 5 tuojh 2012

5- fuxZr fuca/ku izek.k&i= dh bysDVªksfud izfr vkosnudÙkkZ dks muds fn;s x;s bZ&esYk ij lalwfpr

dj nh tk;sxh rFkk mldh gkMZ dkWih dks O;olk;h ds }kjk fn;s x;s irs ij fucaf/kr Mkd@dqfj;j vFkok

LihM iksLV ds }kjk Hkst fn;k tk;sxkA

mldh ,d izfr bysDVªksfud ek/;e ls lacaf/kr vapy dks ftlds {ks=kf/kdkj esa O;olk; LFky iM+sxk]

rhu fnuksa ds vUnj Hkst fn;k tk;sxkA

6- lacaf/kr vapy izHkkjh ,d eghus ds Hkhrj vkosnu esa izLrqr dh x;h fof’kf"V;ksa dk lR;kiu djsxk

vFkok djok,xkA blds i’pkr~ lacaf/kr vapy izHkkjh mi&fu;e ¼1½ ds v/khu fuxZr vf/klwpuk esa fofufnZ"V

izkf/kdkjh dks] tk¡p&izfrosnu izkIr gksus ds rhu fnuksa ds Hkhrj tk¡p&izfrosnu dh ,d izfr vxzlkfjr djsxkA

;fn tk¡p izfrosnu esa dksbZ izfrdwy lk{; vFkok fooj.k tks fuca/ku gsrq nkf[ky vkosnu&i= ls

foijhr ik;k x;k vFkok vkosnudÙkkZ }kjk fdlh ckr dh tkudkjh fNikbZ xbZ ;k mls xyr <ax ls crk;k x;k

gks] rks oSlh ifjfLFkfr es mi&fu;e ¼1½ ds v/khu izkf/kd`r inkf/kdkjh O;olk;h dks viuk i{k j[kus ds fy,

volj iznku djrs gq, mi&fu;e ¼4½ esa fn;s x;s mlds fuca/ku izek.k&i= dks jí djsxkA

fcgkj&jkT;iky ds vkns'k ls]

jkftr iqugkuh]

okf.kT;&dj vk;qDr A

———

The 4th January 2012

No. Bikri-Kar/TRU/2011-12/03-Shadow-50—In exercise of powers conferred under Sub

Rule (9) of Rule 3A of the Bihar Value Added Tax Rules 2005, the Commissioner is pleased to

specify the following procedure for dealing with registrations under rule 3A of the Bihar Value

Added Tax Rules, 2005:

2(a)

The application for registration in form A-1 or Form A-1A, as the case may be,

shall be filed on the official website of the Commercial Taxes Department

electronically. The application shall be accompanied by correct and complete

declaration in Form D-1, if required.

(b) The applicant shall also upload scanned copies of—

(i) The Permanent Account Number Card issued under the Income Tax Act,

1961; and

(ii) The proof of address of the place of business mentioned in the

application for registration.

Explanation— In the event of a Permanent Account Number not being allotted to the applicant,

a scanned copy of the Permanent Account Number allotted to the proprietor of

the business; or in the case of a firm, of the partner authorized to act on behalf of

the firm; or in the case of the business of an undivided Hindu family, of the Karta

of the family; or in the case of a company incorporated under the Companies Act,

1956 (1 of 1956) or a Corporation constituted under any law, of the managing

director or the principal executive officer thereof; or in the case of a society, club

or association of persons or a department of Government or local authority, of the

principal executive officer, or of the officer-in-charge thereof, shall be uploaded.

(c)

Upon acknowledgment of the application, system generated receipt shall be

granted by the system to the applicant.

3. The authority specified in the notification issued under sub-rule (1) shall, after

verifying that the columns of the application have been duly filled in, generate a Tax Payer

Identification Number (TIN) in respect of the applicant.

4. In case of any deficiency in the uploaded application form or in the scanned document

the authority specified in the notification shall generate a deficiency report which shall be

immediately communicated to the applicant electronically.

5. The electronic copy of the Registration Certificate shall be immediately communicated

to the applicant on his given E-Mail. Signed copy of the Registration Certificate shall be sent to

him by courier/speed-post/registered post as per the address given by him on application.

A copy of the same shall be forwarded electronically within a period of three days to the

concerned circle under whose jurisdiction the dealer is registered.

बहार गजट (असाधारण), 5 tuojh 2012

6. The Circle in Charge shall after sending e-mail to the dealer whose C-I has been

generated by the CRU, verify or caused to be verified the particulars furnished in the application

within a month and shall forward a copy of the enquiry report to the authority specified in sub

rule (1) within a period of three days of the receipt of the enquiry report;

If, in terms of the enquiry report the particulars furnished in the application are found to

be incorrect, or the applicant has misrepresented or suppressed any fact, the authority under sub

rule (1), shall, after giving the dealer an opportunity of being heard, cancel the certificate of

registration granted under sub-rule (4).

By order of the Governer of Bihar,

RAJIT PUNHANI,

Commissioner Commercial Taxes Department .

————

अधी+क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु2ित।

बहार गजट (असाधारण) 14-571+500-ड0ट0पी0।

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