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[

ॢबहर

(स पटन 3) पटन

,lŒvksŒ 275] fnukad 7 v

dh /kkjk 15x }kjk çnÙk 'kfDr;ksa d

muds }kjk vf/kfu;e ds v/khu ns;

M~;wVh ds ç;kstu ds fy, fofufnZ"V

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XVI esa vkosnu

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ds cnys iz'keu d

¼iii½

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2005 ds fu;e&1

gksaxsA

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ys fy;k x;k gS ,oa iz'keu

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नबंधन

हर गजट

[सधरण [क

सरकर हर क०शत

15 आिवन 13 श0

न शुवार 7 अ तूबर 21

Okf.kT;&dj

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foHkkx

———

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vf/klwpuk,a,a,a,a

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h vuqefr nsrs gSa&

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] ftuds {ks=kf/kdkj esa og fucaf/kr gS] ds le{k nks QksVksxzkQ

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fMV ds lerqY; jkf'k dk Hkqxrku iz'keu djus okyk vkosnu

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ॢबहर गजट [सधरण 7 अ तूबर 2016

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ls Ø; fd;k x;k FkkA

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,sls eky ds Ø; ewY; ij laxqf.kr dj dh jkf'k ds lerqY; jkf'k Hkqxrku djus ds fy, nk;h

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gksxkA

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dk ç;ksx djus gsrq l{ke gksaxs lkFk gh ;fn os dsUnzh; fcØh dj vf/kfu;e] 1956 ds vUrxZr

fucaf/kr gaS rks dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu fofgr dsUnzh; çi= C/F Hkh çkIr

dj ldsaxsA fdUrq mUgsa ,sls ekyksa ds Ø; ewY; ij laxqf.kr dj dh jkf'k ds lerqY; dj pqdkuk

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iz'keu djus okyh jkf'k dh ns;rk ls lek;ksftr ugha gksxk:

ijUrq] ;fn Msoyij usfcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok foØ; gsrq ekyksa ds izos'k ij

dj vf/kfu;e] 1993 ds v/khu vuqlwfpr oLrqvksa ds vk;kr ij ços'k dj tek fd;k gS rks Msoyij ,slh

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vf/kd`r gksxkA

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djrk gS rks og ,sls laosnd vFkok milaosnd }kjk pqdk;s x;s dj dk lkeatu ysus gsrq vf/kd`r

ugha gksxkA

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¼ix½

,sls Msoyij ds dj Hkqxrku dh vof/k ekfld gksxh ,oa çR;sd ekg ds dj dk Hkqxrku vxys

ekg ds iUnzg rkjh[k rd fd;k tk;sxkA

¼x½

,sls Msoyij] ftls ns;dj ds cnys esa iz'keu djus okyh jkf'k dk Hkqxrku djus dh vuqefr nh

x;h gS] fu;ekoyh ds fu;e 19¼2½ ds vuqlkj fofgr çi= RT-I d esa =Sekfld fooj.kh ,oa

çi= RT-III [k esa okf"kZd fooj.kh nkf[ky djsaxsA

¼xi½

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¼xii½

[kaM ¼i½ esa of.kZr fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk&15x ds v/khu iz'keu djus

okyk fodYi p;u djus gsrq vkosnu fuEufyf[kr gksxk&

ॢबहर गजट [सधरण 7 अ तूबर 2016

Qkje A-XVI

fcgkj ewY;of)Zr dj vf/kfu;e] 2005 dh /kkjk&15x ds v/khu MsoyilZ }kjk iz’keu djus okyk fodYi

gsrq vkosnu&

lsok esa]

vapy çHkkjh]

----------------------------------- vapy

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v/khu fuf'pr jkf'k Hkqxrku djus ds fodYi dk pquko djrk gw¡ vkSj bl mís'; gsrq fuEukafdr fof'kf"V;k¡ lefiZr

djrk gw¡%&

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dkWye 6½

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ॢबहर गजट [सधरण 7 अ तूबर 2016

¼x½

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,oa iw.kZ gSA

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uhps mYysf[kr frfFk ij nkf[ky vkosnu dh çkfIr Lohdkj djrs gSa&

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fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku&lfpoA

———

7 vDrwcj 2016

,lŒ vksŒ 276] ,lŒvksŒ 275 fnukad 7 vDrwcj 2016 dk vaxszth 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/k—r ikB le>k tk;sxkA

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fcgkj&jkT;iky ds vkns'k ls]

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ॢबहर गजट [सधरण 7 अ तूबर 2016

The 7^th October 2016

S.O. 275, dated 7^th October 2016—In exercise of the powers conferred by Section 15C of

the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Governor of Bihar permits

developers registered under the Act to pay one percent of the total value of consideration received in

execution of works contract or value specified for the purpose of the stamp duty, whichever is

higher, in lieu of the tax payable by them under the Act, subject to the conditions and restrictions

mentioned below :-

(i)

Such developers shall make an application in form A-XVI regarding the option to

pay tax in accordance with the provisions of Section 15C of the Act, along with two

copies of recent passport size photographs to the Circle Incharge in whose

jurisdiction the developer is registered.

(ii)

The Circle Incharge, if satisfied after making an enquiry within fifteen days of

receipt of application that the information furnished to him in the said prescribed

Performa by the developer is complete and correct, shall permit him in writing to

pay compounding money in lieu of the tax payable by him under the Act.

(iii)

Such developers shall not be entitled to input tax credit for any purchase made

within the State or on the stock of goods in hand under Rule 12 of the Bihar Value

Added Tax Rules, 2005:

Provided that if the input tax, in respect of any goods purchased within the State has

been availed by the developer and such goods are held in stock at the time of opting for

compounding scheme, an amount equal to the input tax credit in respect of such goods shall

be deposited by the developer, at the time of making application for the compounding

scheme:

Provided also that in respect of any goods purchased/received from outside the State

and such goods are held in stock at the time of option of compounding scheme, the

developers, at the time of making option for compounding, shall be liable to pay an amount

equal to the amount of tax calculated on purchase value that would have been payable on the

goods, had the goods been purchased within the State from a registered dealer.

(iv)

Such developers, who have been permitted to pay by way of compounding of tax,

shall not be entitled to issue any tax invoice.

(v)

If such developers purchase or receive any taxable goods from dealers other than the

registered dealers from within the State on which no tax has been paid, the

developer shall be liable to pay an amount equal to the amount of tax calculated on

the purchase value that would have been payable, had the goods been purchased

within the State from a registered dealer and such tax shall not be adjustable towards

his composition scheme liability.

(vi)

Such developers shall be entitled to purchase or receive goods from any place

outside the State or from out of India to be used in the execution of contract at any

time during the compounding scheme period. The developers shall be entitled to

used SUVIDHA (Form-DIX) and also be entitled to get form-C/F prescribed in

Central Sales Tax Act, 1956 if the developers are registered under the Central Sales

Tax Act, 1956.But he shall have to pay an amount equal to the amount of tax

calculated on purchase value that would have been payable on the goods, had the

goods been purchased within the State from a registered dealer and such tax shall

not be adjusted towards his compounding tax liability:

Provided that if the developer has deposited entry tax on import of scheduled goods

under Bihar Tax on entry of goods into local area for consumption, use or sale therein Act,

1993, the developer shall be entitled to reduce his liability of VAT payable on those goods

to the extent of tax paid under the Entry Tax Act.

(vii)

where such developers award any portion of his contract to another contractor or

sub-contractor, he shall not be eligible to take adjustment on account of any tax paid

by the contractor or the sub-contractor under the Act.

(viii)

such developers shall not collect any amount by way of tax under the Act.

ॢबहर गजट [सधरण 7 अ तूबर 2016

(ix)

The tax period for such compounding developers shall be monthly and the payment

of tax payable by him shall be paid before the fifteenth day of the following month.

(x)

Such developers who have been permitted to pay by way of compounding of tax

shall file Quarterly Return in form RT-IAand annual return in form RT-IIIB as

prescribed in Rule19 (2).

(xi)

The developer shall retain the originals of all tax invoices and all retail invoices for

all purchases.

(xii)

Application for opting compounding scheme in respect of developer under Section

15C of the Bihar Value Added Tax Act, 2005, as mentioned in clause (i) above shall

be the following:-

"FORM A-XVI

Application for opting Compounding Scheme in

respect of developers under Section 15C of the

Bihar Value Added Tax Act, 2005.

To,

The Circle Incharge,

…………………. Circle.

I…………………………………………………………........

(full

name),

son/daughter

of ……………………………………………………………………..(name of the father), resident

of……………………………………………………(complete

address),

the

capacity

………………………………………(proprietor/partner/managing director/karta/ authorized person)

of M/s…………………………………………… (full name of the business entity/dealer), hereby

opt to pay a fix amount under Section 15C of Bihar Value Added Tax Act, 2005 in lieu of tax

payable under the Act, and furnishes following particulars for that purpose-

(a)

Details of firm/company:-

Name and style of business

TIN

Date of liability

Complete Address of the business

Legal status of the business

Address of Project/Projects

ॢबहर गजट [सधरण 7 अ तूबर 2016

Sl.

No.

Name of the

project/apartment

Total no of flats/dwelling units in

project/apartment

Location (give

detail address)

(b)Value of opening stock on which developer is liable to pay tax:-

Sl.

No.

Rate of

Tax

Value of goods

Purchased

within the State

on which ITC

has been availed

earlier and is

lying in the

opening stock

Value of

goods

Purchased

from outside

the State and

is lying in the

opening

stock

Amount of

Input tax

credit availed

on goods lying

in the opening

stock shown

in column-3

Amount of

VAT

payable on

stock shown

in column-4

Total

amount of

tax payable

by the

developer

(Col 5+

col 6)

Total

(c) Details of Tax deposited:-

Payment details

Amount

DD/Cheque (specify no., date of

payment and name of issuing Bank)

Cash

Any other mode

Total

Verification

I do hereby declare that the particulars furnished in this declaration are correct and complete

to the best of my knowledge and belief.

Place:

Signature

Date:

(name of the dealer/authorised signatory)

Affix seal/stamp of the business"

ॢबहर गजट [सधरण 7 अ तूबर 2016

ACKNOWLEDGEMENT

The undersigned acknowledge having received the original of this application for

payment of a fixed amount under Section 15C of Bihar Value Added Tax Act, 2005 in lieu

of tax payable under the Act from M/s. …………………….................having TIN:

…………………….. on the date mentioned below:-

(1)

Date of receipt of application: .....……………………….

(2)

Signature

(Name & designation of receiver)

(No.Bikri-kar/Sansodhan- 8/2016-3844)

By order of the Governor of Bihar,

SUJATA CHATURWEDI,

Commissioner Commercial Taxes-cum- Principal Secretary.

————

[ध¡क स०चवलय म१णलय

ॢबहर iटन हर क०शत eव" म१ॢत?

ॢबहर गजट [सधरण $37%5'1+10%ड+ट,+प+?

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