ॢबह

[

ॢबहर स

(स पटन 2)

)

) पट

laŒ 15@oSV vads0@fo

2005 ¼2005 dk vf/kfu;e]

of)Zr dj fu;ekoyh] 2005

'kfDr;ksa dk iz;ksx djrs gq,

fy, O;olk; ds foLr`r oSV

ekun.M viuk;s x;s gSa%&

1- ikVfyiq=k ,oa fo

vapy esa 'kh"kZ

Øekad&1 ls 1

fy, p;fur O

ii.

vapy ds 'kh"kZ

dk 40% ls v

p;fur O;olk

iii.

vapy esa iz;ks

O;olk;h ftUg

p;fur O;olk

iv. oSls 'kh"kZ 20 ¼c

ds vuqikr dh

esa p;fur O;o

िनबंधन स

हर गजट

[सधरण [क

सरकर हर क०शत

5 च 14 श

टन स!मवर 26 माच

माच

माच 21$

okf.kT;&dj foHkkx

———

vf/klwpuk

26262626 ekpZ 2018

ekpZ 2018

fofo/k&09@2017&856—fcgkj ewY; of)Zr d

27½ dh /kkjk 26 dh mi/kkjk ¼2½ ds lkFk ifB

ds fu;e 22 ds mifu;e ¼1½ ds [kaM ¼[k½ d

, okf.kT;&dj vk;qDr] fcgkj] iVUkk }kjk o"kZ

V vads{k.k gsrq O;olkf;;ksa ds p;u ds Øe

fo'ks"k vapy ds fy,

"kZ dj Hkqxrku djus okys vojksgh (Descend

100 rd ds O;olk;hA ¼vof/k 15&16 ds fy, oS

O;olkf;;ksa dks NksM+dj½

k dj Hkqxrku djus okys 30 ¼rhl½ laosnd ftUg

vf/kd Je ,oa vU; [kpksZa dk nkok fd;k gSA ¼d

kf;;ksa dks NksM+dj½

ksx fd;s x;s D-X ds 'kh"kZ jkf'k ds vk/kkj

Ugksaus jkT; ds ckgj eky Hkstk gSA ¼dafMdk 1

kf;;ksa dks NksM+dj½

chl½ O;olk;h ftudk djns; ldykxe ,oa ld

h izfr'krrk 60% ;k mlls de gksA ¼dafMdk 1

olkf;;ksa dks NksM+dj½

सं या पी0ट0-40

त

dj vf/kfu;e]

fBr fcgkj ewY;

ds v/khu iznŸk

kZ 2016&17 ds

esa fuEukafdr

ding) Øe esa

oSV vads{k.k ds

Ugksaus ldykxe

dafMdk 1 ¼i½ esa

j ij 'kh"kZ 25

¼i & ii½ esa

dy ldykxe

1¼i, ii & iii½

ॢबहर गजट [सधरण 2( मचZ 21$

2- vU; vapyksa ds fy,

vapy esa 'kh"kZ dj Hkqxrku djus okys vojksgh (Descending) Øe esa

Øekad 1 ls 35 rd ds O;olk;;hx.kA ¼vof/k 15&16 ds fy, oSV vads{k.k

ds fy, p;fur O;olkf;;ksa dks NksM+dj½

ii. vapy esa iz;ksx fd;s x;s D-X ds 'kh"kZ jkf'k ds vk/kkj ij 'kh"kZ 10

O;olk;h ftUgksaus jkT; ds ckgj eky Hkstk gSA ¼dafMdk 2¼i½ esa p;fur

O;olk;h dks NksM+dj½

iii. vapy esa 'kh"kZ dj Hkqxrku djus okys 15 ¼iUnzg½ laosnd ftUgksaus ldykxe

dk 40% ls vf/kd Je ,oa vU; [kpksZa dk nkok fd;k gSA ¼dafMdk 2

¼i & ii½ esa p;fur O;olkf;;ksa dks NksM+dj½

iv. oSls 'kh"kZ 20 O;olk;h ftudk djns; ldykxe ,oa ldy ldykxe ds

vuqikr dh izfr'krrk 60% ;k mlls de gksA ¼dafMdk 2 ¼i, ii & iii½ esa

p;fur O;olkf;;ksa dks NksM+dj½A

vapy ds fufo"V dj vxzsuhr ¼ITC Carry Forward½ djus okys 4 ¼pkj½ 'kh"kZ

O;olk;hA

vi.

vapy ds ,sls O;olk;h ftudk #å 5 ¼ik¡p½ yk[k ls vf/kd Refund dk

ekeyk curk gSA

vii.

Edible Oil/Iron & Steel/Marble Granite/Timber/Footwear/ Jewellers/

Auto Parts iz{ks= esa izR;sd Commodities ds varxZr O;olk; djus okys

vapy ds “kh’kZ 2 ¼nks½ O;olk;hA

ijUrq fuEukafdr Js.kh ds O;olk;h dks foŸkh; o"kZ 2016&17 gsrq oSV vads{k.k ls

eqDr j[kk x;k gS%&

oSls O;olk;h ftUgksaus o"kZ 2016&17 esa xr o"kZ dh rqyuk esa Lohd`r dj ds

Hkqxrku esa 25% dh vfHko`f) ntZ dh gSA

isVªksfy;e ,oa Mhty ds [kqnjk O;olk;hA

ns'kh ,oa fons'kh 'kjkc ds O;olk;hA

mijksDr ekun.Mksa ds vk/kkj ij foŸkh; o"kZ 2016&17 gsrq dqy&3057 O;olkf;;ksa

dks vads{k.k gsrq p;fur fd;s x;s gSa] ftudh izeaMyokj ,oa vapyokj lwph vuqyXud ds

:i esa bl vf/klwpuk ds lkFk layXu gSA

vkns'k ls]

Mk0 izfrek]

okf.kT;&dj vk;qDrA

The 26^th March 2018

No 15/VAT Audit/Vividh-09/2017- 856—In exercise of the powers conferred under sub-

section (2) of section 26 of the Bihar Value Added Tax Act, 2005 read with clause (b) of sub-rule

(1) of Rule 22 of the Bihar Value Added Tax Rules, 2005, the Commissioner has adopted the

following criteria to get the registered dealers selected for detailed audit of their business relating

to the financial Year 2016-17:-

(1) Patliputra and Special Circle—

(i)

Top hundred (100) tax paying dealers of the circle in descending order excluding

such dealers who were selected for VAT Audit for the financial Year 2015-16.

(ii)

Top thirty (30) tax paying works-Contractors who have claimed more than 40%

of their Gross turnover as labour and service charges [Excluding dealers selected

under para 1(i)].

(iii)

Top twenty five (25) dealers on the basis of valuation of D-X used by them for

sending goods outside the State of Bihar [Excluding dealers selected under para

1(i) & (ii)].

(iv)

Top twenty (20) dealers from the list of dealers whose taxable turnover is 60% or

less than 60% of their gross turnover [Excluding dealers selected under para 1(i),

(ii) & (iii)].

ॢबहर गजट [सधरण 2( मचZ 21$

(2) Other Circles—

(i)

Top thirty five (35) tax paying dealers of the circle in descending order excluding

such dealers who were selected for VAT Audit for the financial Year 2015-16.

(ii)

Top ten (10) dealers on the basis of valuation of D-X used by them for sending

goods outside the State of Bihar [Excluding dealers selected under para 2(i)].

(iii)

Top fifteen (15) tax paying works-Contractors who have claimed more than 40%

of their Gross turnover as labour and service charges [Excluding dealers selected

under para 2(i) &(ii)].

(iv)

Top twenty (20) dealers from the list of dealers whose taxable turnover is 60% or

less than 60% of their gross turnover [Excluding dealers selected under para 1(i),

(ii) & (iii)].

(v)

Top four (4) ITC carry forwarding dealer of circle.

(vi)

All dealers of circle who have claimed refund of more than 5 Lakh rupees.

(vii)

Top two (2) dealers of circle dealing in each of these commodities - Edible

Oil/Iron & Steel/Marble granite/Timber/Footwear/Jewellers/Auto Parts.

Provided that the following categories of dealers are exempted from selection on the basis

of above adopted criteria for VAT Audit for the financial Year 2016-17—

Dealers who have registered a growth of 25% or more in payment of admitted tax

over the last financial Year of 2015-16.

Retail dealers of Petroleum and Diesel.

Dealers of country and foreign liquors.

Total 3057 dealers for the financial Year 2016-17 have been selected for audit. The

division wise and circle wise list of the above said selected dealers are herewith enclosed with the

notification.

By order,

DR.PRATIMA,

Commissioner Commercial Taxes.

————

[ध¡क स०चवलय म१णलय

ॢबहर पटन हर क०शत eव म१ॢत?

ॢबहर गजट #[सधरण$ 270%5'1+500%ड+ट,+प+?

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