Ǔनबंधन संÉ या पी0टȣ0-40

असाधारण अंक

ǐबहार सरकार Ʈारा Ĥकािशत

8 चैğ 1946 (श0)

(सं0 पटना 343) पटना, वृहè पितवार, 28 माच[ 2024

———

vf/klwpuk

28 ekpZ 2024

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ǐबहार गजट (असाधारण), 28 माच[ 2024

The 28^th March 2024

No. 11@vaå'kkå@VAT Audit-07/2024&1486—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 2022-23:-

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

sale and purchase of Petroleum crude, Petrol, Diesel, ATF and Natural gas

who have paid a sum exceeding Two hundred fifty crore rupees during the

year 2022-23 by way of tax payable;

(B). All dealers registered under the Bihar Value Added Tax Act, 2005 for the

sale and purchase of Petroleum crude, Petrol, Diesel, ATF and Natural gas

who have paid a sum exceeding Twenty five crore rupees during the year

2021-22 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 2022-23 as compared to

the amount of tax paid in the year 2021-22;

(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 and

purchase of Petroleum crude, Petrol, Diesel, ATF and Natural gas ;

(i) Whose gross turnover during the year 2022-23 exceeded twenty crore

rupees, and

(ii) Who have paid rupee one or more than Rs. one in any head under this

Act during the year 2022-23, and

(iii) Who have not been selected for Audit for the year 2021-22”

A total of 14 dealers have been selected for Audit on the basis of above criteria for

the financial years 2022-23. The circle wise list of the selected dealers is appended hereto.

By Order,

Dr. Pratima,

Commissioner State tax-cum Secretary.