िनबंधन सं या पी0ट0-40

बहार

बहार गजट

गजट

असाधारण अंक

बहार सरकार ारा ूकािशत

22 ौावण

ौावण

ौावण 1934

934

934 (श0)

(सं

सं

सं0 पटना

टना

टना 390

390

390)

)

पटना

टना

टना, सोम

सोम

सोमवार

वार

वार, 13

13 अगः त

अगः त

अगः त 2012

2012

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07 vxLRk] 2012

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mi&fu;e ¼2½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq, vk;qDr] okf.kT;&dj vf/kfu;e ds v/khu fdlh fucaf/kr

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05 tqykbZ] 2012 esa fn, x, funs'kksa ds vfrfjDr fuEu funs'k fuxZr djrs gSaSa%&

fdlh lEizs"k.k ds lanHkZ esa bysDVªkWfud laO;ogkj igpku la[;k fuEu ifjfLFkfr;ksa esa foHkkxh; dEI;wVj

iz.kkyh }kjk l`ftr ugha dh tk,xh%&

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¼[k½

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izfrosnu ds nkf[ky fd, tkus esa O;frØe fd;k x;k gS] vFkok

बहार गजट (असाधारण), 13 अगः त2012

¼?k½

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laO;ogkj igpku la[;k ds vk/kkj ij jkT; ds ckgj ls fdlh fooj.kh&vof/k esa vk;kfrr ekyksa ds ewY; ¼ml vof/k

ds fy, ekxZLFk ijarq vizkIr ekyksa ds ewY; }kjk ;Fkk lkeaftr½ ls de jkf'k vkosnd }kjk fcgkj ewY; of)Zr dj

vf/kfu;e] 2005 ds v/khu nkf[ky fooj.kh ds izklafxd LrEHkksa esa izfrosfnr dh xbZ gksA

fdlh =Sekl dh lekfIr ds le; vk;kfrr fd;s tkusokys fdlh eky ds ekxZLFk gksus dh n'kk esa vkosnd

}kjk foHkkxh; osc&lkbZV ij miyC/k Goods in transit statement viyksM fd;k tkuk gksxkA

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gsrq foHkkxh; osc&lkbZV ij bysDVªkWfud laO;ogkj igpku la[;k ds l`tu gsrq osc&lkbZV ij miyC/k bysDVªkWfud

izi= dks vafxØr fd;k tkrk gSA

;g vf/klwpuk rRdky izHkko ls izo`r gksxkA

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lq/khj dqekj]

okf.kT;&dj vk;qDrA

The 7th August, 2012

No. BikriKar /Vividh-43/2011@5772— In exercise of the powers conferred by

sub rule (2) of Rule 41 of the Bihar Value Added Tax Rule, 2005 and in addition to the

conditions specified in Departmental Notification No. 5350, dated 5^th July, 2012 the

Commissioner is pleased to issue the following further directions with regard to import of

goods by a registered dealer from any place out-side the State of Bihar:-

No electronic transaction identification number shall be generated by the

Departmental computer systems in respect of any consignment under the following

circumstances:-

(a)

The applicant has defaulted in furnishing any duly filled in Return required by the

Bihar Value Added Tax Act, 2005 or the Central Sales Tax Act, 1956 or the Bihar Tax on

Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993, or

(b)

The applicant has defaulted in the payment of any tax due in terms of any Return, or

as the case may be, revised Return furnished under the Bihar Value Added Tax Act, 2005 or

the Central Sales Tax Act, 1956 or the Bihar Tax on Entry of Goods into Local Areas for

Consumption, Use or Sale Therein Act, 1993, or

(c)

The applicant has defaulted in furnishing any duly filled in Tax Audit Report

required by the Bihar Value Added Tax Act, 2005, or

(d)

The applicant has, in the relevant columns of the return filed by him under the Bihar

Value added Tax Act, 2005, reported a value lower than the value of goods (as adjusted by

the value of goods in transit during the return period) imported by him under the electronic

बहार गजट (असाधारण), 13 अगः त 2012

transaction identification number in terms of Departmental Notification number 5530, dated

5^th July, 2012 during any return period.

In the event of any goods being in transit at the end of any quarter, the applicant

shall upload the goods in transit statement available on the Departmental website.

The electronic form available on the Department website for the generation of

electronic transaction identification number for importing goods from outside the State of

Bihar is being adopted for the purposes of Departmental Notification No 5350, dated 5^th

July, 2012.

This notification shall come into force with immediate effect.

By order of the Governor of Bihar,

SUDHIR KUMAR,

Commissioner of Commercial Taxes.

—————

अधी*क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु0ित।

बहार गजट (असाधारण) 390-571+500-ड0ट0पी0।

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