Ǔनबंधन संÉ या पी0टȣ0-40

असाधारण अंक

ǐबहार सरकार Ʈारा Ĥकािशत

3 चैğ 1945 (श0)

(सं0 पटना 259) पटना, शुĐवार, 24 माच[ 2023

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———

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vf/kfu;e] 2005 ds v/khu isVªksfy;e ØwM] isVªksy] Mhty] ATF rFkk izkd`frd xSl dh

[kjhn&fcØh gsrq fucaf/kr oSls lHkh O;olk;h;

(i)

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(ii)

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(iii)

ftudk o"kZ 2020&21 ds vads{k.k ds fy;s p;u ugha fd;k x;k gksA^^

ǐबहार गजट (असाधारण), 24 माच[ 2023

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The 24^th March 2023

No- 15/VAT Audit/Vividh-03/2022-1110—In exercise of the powers conferred under sub-

section(2) of section 26 of the Bihar Value Added Tax Act, 2005 (Act No.- 27 of 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 for selecting registered dealers for detailed audit of their business

relating to the financial year 2021-22:-

“(A). All dealers registered under the Bihar Value Added Tax Act, 2005 for the sale of

Petroleum crude, Petrol, Diesel, ATF and Natural gas who have paid a sum

exceeding Two hundred fifty crore rupees during the year 2021-22 by way of tax

payable;

(B).

All dealers registered under the Bihar Value Added Tax Act, 2005 for the sale of

Petroleum crude, Petrol, Diesel, ATF and Natural gas who have paid a sum

exceeding Twenty five crore rupees during the year 2020-21 by way of tax payable

and have also registered an increase of less than 10 percent in the amount of tax paid

in the year 2021-22 as compared to the amount of tax paid in the year 2020-21;

(C).

All dealers other than those specified in paragraph (A) and (B) above, registered

under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol,

Diesel, ATF and Natural gas ;

(i)

Whose gross turnover during the year 2021-22 exceeded twenty crore rupees,

and

(ii)

Who have paid one or more than Rs. one in any head under this Act during

the year 2021-22, and

(iii)

Who have not been selected for Audit for the year 2020-21”

A total of 07 dealers have been selected for Audit on the basis of above criteria for the

financial years 2021-22. The circle wise list of the selected dealers is appended hereto.

By Order,

Dr. Pratima,

Commissioner State tax-cum-Secretary.

Selected for VAT Audit

Division: All Divisions , Circle: All Circles , Financial Year: 2021 - 2022 , Tax Period: ALL

Sr.

No.

Circle Name

TIN

Firm Name

Mojor

Commodity

Gross Turnover

Current Year

(2021-22)

Tax Deposited

VAT + ET

Tax

Deposited

VAT + ET

Growth Rate in

Tax Payment(%)

Selected

for Audit in

2020-21

Criteria by which

Selected for

Audit in 2021-22

Current Year

(2021-22)

Last Year

(2020-21)

Patna Special

Circle

10010116082

INDIAN OIL

CORPORATION

LIMITED

Petro

Products

386991544355

33086887239

30052924598

10.25

Yes

ǐबहार गजट (असाधारण), 24 माच[ 2023

Sr.

No.

Circle Name

TIN

Firm Name

Mojor

Commodity

Gross Turnover

Current Year

(2021-22)

Tax Deposited

VAT + ET

Tax

Deposited

VAT + ET

Growth Rate in

Tax Payment(%)

Selected

for Audit in

2020-21

Criteria by which

Selected for

Audit in 2021-22

Current Year

(2021-22)

Last Year

(2020-21)

Patna Special

Circle

10010121029

BHARAT

PETROLEUM

CORPORATION

LTD

Petro

Products

81367260961

19586338570

15151603409

29.30

Yes

Patna Special

Circle

10010120059

HINDUSTAN

PETROLEUM

CORPON. LTD

Petro

Products

57968868830

13049176635

11024633651

18.36

Yes

Patna Special

Circle

10010411059

NAYARA

ENERGY

LIMITED

Petro

Products

4439541557

1124922652

1091940173

3.02

Yes

Patna Special

Circle

10011429011

GAIL INDIA

LIMITED

Petro

Products

1246112007

204440258

43197516

Jamui Circle

10540937039

ANNAPOORNA

& SONS

Diesel Oil

254830237

92107

Aurangabad

Circle

10170318081

Prakash Fuel

Centre

Petrol

235535723

4060

Dr. Pratima,

Commissioner State tax-cum-Secretary.

————

अधी¢क, सिचवालय मुġणालय,

ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।

ǐबहार गजट (असाधारण)259-571+500-डी0टȣ0पी0।

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