िनबंधन संÉ या पी0टȣ0-40

असाधारण अंक

ǐबहार सरकार Ʈारा Ĥकािशत

3 चैğ 1947 (श0)

(सं0 पटना 196) पटना, सोमवार, 24 माच[ 2025

———

laŒ 10@vaå'kkå@VAT Audit-01/2025&1415—fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk

vf/kfu;e laŒ&27½ dh /kkjk 26 dh mi/kkjk ¼2½ ds lkFk ifBr fcgkj ewY;of)Zr dj fu;ekoyh] 2005 ds fu;e

22 ds mifu;e ¼1½ ds [kaM ¼[k½ ds v/khu iznr 'kfDr;ksa dk iz;ksx djrs gq, jkT; dj vk;qDRk] fcgkj] iVuk

}kjk foÙkh; o"kZ 2023&24 ds fy, O;olk; ds foLr`r oSV vads{k.k gsrq O;olkf;;ksa ds p;u ds lanHkZ esa

fuEukafdr ekun.M viuk;s x;s gaS%&

^^¼d½ fcgkj ewY;of)Zr dj 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 ftUgksaus o"kZ 2023&24 esa

vf/kfu;e ds v/khu dj ds :i esa :0 250 djksM+ ls vf/kd jkf'k dk Hkqxrku fd;k gks(

¼[k½ fcgkj ewY;of)Zr dj 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 ftUgksaus o"kZ 2022&23 esa

vf/kfu;e ds v/khu dj ds :i esa :0 25 djksM+ ls vf/kd jkf'k dk Hkqxrku fd;k gks ,oa

ftuds }kjk o"kZ 2022&23 esa Hkqxrk;s x;s dj ds jkf'k dh rqyuk esa o"kZ 2023&24 esa Hkqxrk;s

x;s dj dh jkf'k esa 10 izfr'kr ls de dh vfHko`f) ntZ dh gks(

¼x½

mi;qZDr dafMdk ¼d½ ,oa ¼[k½ esa fufnZ"V O;olkf;;ksa ds vfrfjDr fcgkj ewY;of)Zr dj

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%&

¼i½ ftudk o"kZ 2023&24 esa ldy vkorZ :Œ 20 djksM+ ls vf/kd gks] vkSj

¼ii½ ftUgksaus o"kZ 2023&24 esa vf/kfu;e ds v/khu fdlh en esa ,d :i;k ;k mlls vf/kd

jkf'k dk Hkqxrku fd;k gks] vkSj

¼iii½ ftudk o"kZ 2022&23 ds vads{k.k ds fy, p;u ugha fd;k x;k gksA^^

ǐबहार गजट (असाधारण), 24 माच[, 2025

mi;qZDr ekun.Mksa ds vk/kkj ij foÙkh; o"kZ 2023&24 gsrq dqy 05 O;olkf;;ksa dks vads{k.k gsrq p;fur

fd;k x;k gS] ftudh vapyokj lwph vuqyXud ds :Ik esa bl vf/klwpuk ds lkFk layXu gSA

———

The 24^th March 2025

No. 10@vaå'kkå@VAT Audit-01/2025&1415—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 2023-24:-

“(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 2023-24 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 2022-23 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 2023-24 as compared to the amount of tax paid in the year

2022-23;

(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 2023-24 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 2023-24, and

(iii) Who have not been selected for Audit for the year 2022-23”

A total of 05 dealers have been selected for Audit on the basis of above criteria for the

financial year 2023-24. The circle wise list of the selected dealers is appended hereto.

By Order,

SANJAY KUMAR SINGH,

Commissioner State tax-cum-Secretary.