The B

PUBLI

(NO.PATNA 293) PAT

COMM

No. BikriKar /Vividh

(b) of sub rule (5) of Ru

Commissioner hereby direct

transportation of goods,withi

registered under the Bihar Va

2(1) Every person tr

person other than a dealer re

provisions of sub-Section (6)

(2) No person who is

aforesaid, shall transport an

rupees in value where such

registered under the Bihar Va

3(1)For the purpose

required for transportation of

registered under the Bihar Va

shall log on to the official w

which shall be his user iden

“SUVIDHA” icon and sele

REGISTERED

Bihar Gazett

XTRA ORDINARY

SHED BY AUTHORITY

20 CHAITRA 1934(S)

TNA, WEDNESDAY, 10TH APRIL 201

MERCIAL TAXES DEPARTMENT

—————

NOTIFICATION

The 9th April 2013

h-43/2011-1186—In exercise of powers conferr

ule 41 of the Bihar Value Added Tax Rule

ts that the following procedure shall be follo

in the State of Bihar,sold by any person other

alue Added Tax Act, 2005:-

ransporting goods, within the State of Bihar

egistered under the Bihar Value Added Tax Ac

Commercial Taxes Department in accordan

) of Section 19 of the Bihar Value Added Tax Ac

s not registered with the Commercial Taxes De

ny consignment of goods exceeding twenty f

h goods have been sold by any person other t

alue Added Tax Act, 2005.

of generating electronic transaction identifica

f goods, within Bihar,sold by any person other

alue Added Tax Act, 2005, the person transporti

website of the department by using his registra

ntification number. Thereupon the applicant sh

ect the “within Bihar” option. Upon such s

NO. PT.-40

tetetete

red by clause

es, 2005 the

owed for the

than a dealer

,sold by any

ct, 2005 shall,

nce with the

ct, 2005.

epartment, as

five thousand

than a dealer

ation number

than a dealer

ing the goods

ation number,

hall click the

selection, the

BIHAR GAZETTE (EXTRA) 8TH APRIL 2013

applicant shall, in respect of every consignment exceeding twenty five thousand rupees in

value, upload the details of the consignment in form BHR-3, appended to this

notification.

(2) The information required by every serial number other than serial number 6 of

the said form BHR-3shall have to be mandatorily filled in.

(3) The person transporting the goods shall be liable to be proceeded against

under clause (c) of sub-section (6) of section 19 of the Act in case he is found to have

furnished incorrect details in respect of the consignor.

(4) Upon filling in of the details in form BHR-3 the applicant shall click the

“upload” button.

(5) Upon successful upload of the said form, an acknowledgement receipt,

bearing the unique 16 digit electronic transaction identification number, shall be

generated by the system and the same may be printed or saved by the applicant.

(6) The aforesaid 16 digit electronic transaction identification number, or a

printed copy thereof shall be provided by the applicant to the driver of the vehicle on

which the goods are proposed to be transported within the State of Bihar.

(7) In the event of any error being discovered in process of uploading, the

applicant may cancel the aforesaid 16 digit electronic transaction identification number

generated by the system.

4. The provision of clause (5), clause (6), clause (7) and clause (8) of

departmental notification number 5350, dated 5^th July, 2012 relating to checking and

imposition of penalty shall, mutatis mutandis, apply to such consignments as are being

transported under this notification.

5. Every electronic transaction identification number generated in accordance

with this notification shall be valid for a period not exceeding 144 hours from its

generation.

“Form BHR-3

Form of Declaration under the Bihar Value Added Tax Act, 2005 for transportation

of goods within the State of Bihar

(in case of transportation of goods, within the State of Bihar, by or on behalf of a

person other than a dealer registered under the Act)

[See rule 41(5)]

1. Name of Consignor:-

2. Complete Address of the Consignor:-

3. Cell phone number of the Consignor:-

4. Name of the Consignee:-

5. Complete Address of the Consignee:-

6. Taxpayer Identification No. of the Consignee:-

7. Cell phone number of the Consignee:-

8. Place of Dispatch:-

9. Destination of Consignment:-

10. Document issued by Seller:-

(a) Number:

(b) Date:

11. Document issued by Transporter:

(a) Number:

(b) Date :

BIHAR GAZETTE (EXTRA), 10TH APRIL 2013

12. Description of Consignment:-

Sl.

No.

Name of

Goods

(select

from list)

Taxable @ 5%

Taxable @ 13.5%

Others

Qty/Unit

Value

(Rs.)

Qty/Unit

Value

(Rs.)

Qty/Unit

Value

(Rs.)

Total

13. Purpose (select from list):-

(a) Resale

(b) For use as Plant and Machinery in manufacture of Goods

14. Mode of Transport (Vehicle No.):-

15. Name of the transport/courier agency:

I/ We hereby declare that the above statements are correct and complete to the

best of my/our knowledge and belief.”

6. This notification shall come into force with effect from 16^th May, 2013.

By order of the Governor of Bihar,

SUDHIR KUMAR,

Commissioner, Commercial Taxes,

Bihar, Patna.

————

PUBLISHED AND PRINTED BY THE SUPERINTENDENT,

BIHAR SECRETARIAT PRESS, PATNA.

Bihar Gazette (Extra) 293—571+500—E-gazette

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