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बहार

बहार

बहार

बहार गजट

गजट

गजट

गजट

असाधारण अंक

असाधारण अंक

असाधारण अंक

असाधारण अंक

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

12

12

12

12 अमहायण

अमहायण

अमहायण

अमहायण 1935

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पटना

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मंगल

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वार

वार

वार, 3

3

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3 ,दस

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The 3rd December 2013

No. Bikri kar/Vividh-43/2011-4324(Anu.)—In exercise of the powers

conferred by the proviso to sub-section (1) of Section 61 of the Bihar Value

Added Tax Act, 2005 (Act No. 27 of 2005) the Commissioner, with effect

from the date of issuance of this notification, exempts consignments of the

following description from the requirements of sub-Section (1) of Section 61

in so far it relates to the carrying of declarations as prescribed under rule 41

of the Bihar Value Added Tax Rules, 2005, namely-

2

बहार गजट (असाधारण), 3 ,दस. बर 2013

"All such transactions falling under clause (c) of sub-section (1) of

section 61 that do not exceed Seventy-five thousand Rupees in value:

Provided that in case such transactions are undertaken by dealers who

adopt the Electronic Invoice System approved by the Department, the said

limit shall be one lakh rupees."

2. Departmental Notification number 2547 dated 16th July, 2013 shall,

with effect from the date of issuance of this notification, stand amended to

the extent indicated in paragraph 1 of this notification.

By order of the Governor of Bihar,

NARENDRA KUMAR SINHA,

Commissioner Commercial Taxes.

—————

अधी/क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु,ित।

बहार गजट (असाधारण) 879-571+1000-ड0ट0पी0।

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