The B

PUBLI

(NO.PATNA 76) PATN

COM

No. BikriKar/Vivi

section 69A of the Bihar Va

refund of unadjusted input ta

sale is lower than the rate

verification in the manner her

1(a) The application

accompanied by the statemen

(b) The Circle Incha

dealers are registered in the s

(i) whether the partic

the applicant have beenduly

dealer and that the same has

the selling dealer;

(ii) whether the applic

of his claim for sales at conc

and that the particulars of th

duly specified on any offici

otherwise verifiable; and

(iii) whether the tax d

or, in a case where the claim

REGISTERED

Bihar Gazett

XTRA ORDINARY

SHED BY AUTHORITY

2 MAGHA 1934(S)

NA, TUESDAY, 22ND JANUARY 2013

MMERCIAL TAXES DEPARTMENT

—————

NOTIFICATION

21st January 2013

idh-43/2011-192—In exercise of the powers

alue Added Tax Act, 2005 the Commissioner

ax credit in such cases where the rate of tax app

of tax applicable to the purchase shall be

reinafter provided:

n for refund shall be made in form A-XIV

nt in form ST-1.

arge shall, in a case where both the selling an

same circle, verify, or cause to be verified:

culars specified in the statement in form ST-1

entered in the books of accounts maintained b

been disclosed in the relevant box of the return

cant has furnished necessary forms of declaratio

cessional rates of tax under the Central Sales T

he selling dealer and the declarations furnished

ial website like TINXSYS maintained in this

due on such sales has been duly remitted by the

m for input tax credit of the selling dealer excee

NO. PT.-40

tetetete

conferred by

specifies that

plicable to the

granted after

and shall be

nd purchasing

furnished by

by the selling

n furnished by

ons in support

Tax Act, 1956

d by him are

behalf or are

selling dealer

eds his output

BIHAR GAZETTE (EXTRA) 22ND JANUARY 2013

tax, necessary evidence in support of such claim is in the possession of such selling

dealer.

the entries recorded in the books of accounts of the selling dealer and upon satisfaction of

the conditions specified in sub-clause (ii) of clause (b), the circle incharge shall grant the

refund in the manner prescribed in sub-rule (3) of rule 43 of the Bihar Value added Tax

Rules, 2005.

2(a) In a case where the selling and the purchasing dealer claiming such refund

are registered in different circles, the officer incharge of the circle in which the

purchasing dealer is registered shall forward a copy of the statement in form ST-1 to the

officer incharge of the circle in which the selling dealer is registered.

(b) The officer incharge of the circle in which the selling dealer is registered shall

verify, or cause to be verified:

(i) whether the particulars specified in the statement in form ST-1 have been duly

entered in the books of accounts maintained by the selling dealer and that the same has

been disclosed in the relevant box of the return furnished by the selling dealer;

(ii) whether the applicant has furnished necessary forms of declarations in support

of his claim for sales at concessional rates of tax under the Central Sales Tax Act, 1956

and that the particulars of the selling dealer and the declarations furnished by him are

duly specified on any official website like TINXSYSmaintained in this behalf or are

otherwise verifiable; and

(iii) whether the tax due on such sales has been duly remitted by the selling dealer

or, in a case where the claim for input tax credit of the selling dealer exceeds his output

tax, necessary evidence in support of such claim is in the possession of such selling

dealer.

the circle in which the purchasing dealer is registered and the provisions of clause (c) of

paragraph of 1 of this notification shall, mutatis mutandis, apply to the said application

for refund.

By order of the Governor of Bihar,

SUDHIR KUMAR,

Commissioner, Commercial Taxes.

————

PUBLISHED AND PRINTED BY THE SUPERINTENDENT,

BIHAR SECRETARIAT PRESS, PATNA.

Bihar Gazette (Extra) 76—571+500—Egazette

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