ॢब

ॢबहर

(स पटन 3) पटन

,lŒvksŒ 12] fnukad 13

/kkjk 93 dh mi&/kkjk ¼1½ }kj

fu;ekoyh] 2005 esa rqjr ds çHkko

1- fcgkj ewY;of)Zr d

mi&fu;e&2 ds [kaM&¼[k½ dks fu

**¼[k½ jkT; ds ckgj HkaM

tgka]

R2 =

jkT;

B =

jkT;

I =

vuql

O;og

P =

vuql

ewY;

2- fcgkj ewY;of)Zr d

mldh vuqlkjh çfof"V;k¡ foyksfi



ॢबहर गजट

[सधरण [क

र सरकर हर क०

23 पष 13 श

न ब१धवर, 13 जनवर# 21$

okf.kT;&dj foHkkx

&&&&&&&&

vf/klwpuk,a

13 tuojh 2016

3 tuojh 2016—fcgkj ewY;of)Zr dj vf/kfu;e] 2005

kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq, fcgkj&jkT;i

ko ls fuEufyf[kr la'kks/ku djrs gSa %&

la'kks/ku

dj fu;ekoyh] 2005 ds fu;e 14 esa la'kks/ku & mDr f

fuEufyf[kr }kjk çfrLFkkfir fd;k tk;sxk %&

Mkj&varj.k ds ewY; ds eÌs tks fuEu QkewZyk ds vuqlkj

R2 = [(B X I) » P]

; ds ckgj HkaMkj vUrj.k ds eÌs fjolZ ØsfMV;

; ds ckgj HkaMkj vUrj.k dk dqy ewY;;

lwph I esa fufnZ"V ekyksa dks NksM+dj ekg esa Ø; fd;s x;s

gkjh }kjk Hkqxrk;k x;k fufo"V dj; rFkk

lwph I esa fufnZ"V ekyksa dks NksM+dj ekg esa Ø; fd;s x;s

;A**

dj fu;ekoyh] 2005 ds fu;e 17 esa la'kks/ku & mDr fu

fir dh tk;saxhA

[laŒ fcØh&dj@lal

fcgkj&jkT;i

lqtkr

okf.kT;&dj vk;qD

नबंधन सं या पी0ट0-40

ट

०शत

5 ¼vf/kfu;e 27@2005½ dh

iky] fcgkj ewY;of)Zr dj

fu;ekoyh ds fu;e&14 ds

laxf.kr jkf'k gksxh &

; fufo"V ij

; fufo"V dk

**

u;ekoyh ds fu;e&17 ,oa

lks/ku&19@2013&205]

iky ds vkns’k ls]

rk prqosZnh]

Dr&lg&ç/kku lfpoA

2

ॢबहर गजट [सधरण 13 जनवर 2016

13 tuojh 2016

,lŒvksŒ 13] ,lŒvksŒ 12] fnukad 13 tuojh 2016 dk vaxzsth esa fuEufyf[kr vuqokn

fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds

vuqPNsn 348 ds [kaM ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

[laŒ fcØh&dj@lalks/ku &19@2013&206]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&ç/kku lfpoA

The 13^th January 2016

S.O. 12, dated the 13^th January 2016—In exercise of the powers conferred by

sub-section (1) of Section 93 of the Bihar Value Added Tax Act, 2005 (Act

No. 27 of 2005) the Governor of Bihar is pleased to make the following

amendments in Bihar Value Added Tax Rules, 2005-

Amendments

1.

Amendment in rule 14 of the Bihar Value Added Tax Rules, 2005-

Clause (b) of sub-rule (2) of Rule 14 of the Bihar Value Added Tax Rules,

2005 shall be substituted by the following, namely-

(b) The value of stock transfers outside the state, which shall be the

amount arrived at after applying the following Formula-

R2 = [B X I) » P]

Where,

R2 =

The reverse credit on account of stock transfers outside the

State;

B =

The total value of stock transfers outside the State;

I =

The input tax paid by the dealer on purchase of inputs, other

than those specified in Schedule I, during the month; and

P =

The value of goods, other than goods specified in Schedule I of

the Act, purchased during the month from within the State.

2. Amendment in rule 17 of the Bihar Value Added Tax Rules, 2005-

Rule 17 of the Bihar Value Added Tax Rules, 2005 and its corresponding

entries shall be deleted.

[File No. Bikri kar/Sansodhan-19/2013-205]

By order of the Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.

————

[ध¡क स०चवलय म१णलय

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