Ǔनबंधन संÉ या पी0टȣ0-40

असाधारण अंक

ǐबहार सरकार Ʈारा Ĥकािशत

4 चैğ 1948 (श0)

(सं0 पटना 295) पटना, बुधवार, 25 माच[ 2026

वािणº य –कर िवभाग

———

vf/klwpuk

25 ekpZ 2026

laŒ 10@vaå'kkå@VAT Audit-05/2026-1049—fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk

vf/kfu;e laå&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;qDr] fcgkj] iVuk }kjk

foÙkh; o"kZ 2024&25 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 gS %&

^^¼d½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ds v/khu isVªksfy;e ØwM] isVªksy] Mhty rFkk izkd`frd xSl

dh [kjhn&fcØh gsrq fucaf/kr oSls lHkh O;olk;h ftUgksaus o"kZ 2024&25 esa vf/kfu;e ds v/khu dj

ds :Ik esa :Œ 500 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 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 :Ik esa :Œ 25 djksM+ ls vf/kd jkf'k dk Hkqxrku fd;k gks ,oa ftuds }kjk o"kZ 2023&24 esa

ldy foØ; vkorZ ds jkf'k dh rqyuk esa o"kZ 2024&25 esa ldy foØ; vkorZ dh jkf'k esa 35

izfr'kr ls de dh vfHko`f) ntZ dh gks ijUrq os ekun.M ^d^ esa 'kkfey ugha gks;

¼Xk½ 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 rFkk izkd`frd xSl dh [kjhn&fcØh gsrq fucaf/kr oSls

lHkh O;olk;h:-

(i)

ftudk o"kZ 2024&25 esa ldy vkorZ :Œ 25 djksM+ ls vf/kd gks] vkSj

(ii)

ftUgksaus o"kZ 2024&25 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

(iii)

ftudk o"kZ 2023&24 ds vads{k.k ds fy, p;u ugha fd;k x;k gksA^^

ǐबहार गजट (असाधारण), 25 माच[ 2026

mi;ZqDr ekun.Mksa ds vk/kkj ij foÙkh; o"kZ 2024&25 gsrq dqy 11 O;olkf;;ksa dks vads{k.k gsrq p;fur

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

vkns”k ls]

lat; dqekj flag]

jkT; dj vk;qDRk&lg&lfpoA

The 25^th March 2026

No. 10 /vaå”kkå/ VAT Audit-05/2026-1049—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 2024-25:-

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

and purchase of Petroleum crude, Petrol, Diesel and Natural gas who have paid

a sum exceeding Five hundred crore rupees during the year 2024–25 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 and Natural gas who have paid

a sum exceeding Twenty five crore rupees during the year 2023–24 by way of

tax payable, and whose gross turnover in 2024–25 has increased by less than

35% as compared to the gross turnover of 2023–24; however, such dealers

should not fall under criteria (A);

registered under the Bihar Value Added Tax Act, 2005, for the sale and

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

(i) Whose gross turnover during the year 2024–25 exceeding Twenty five

crore rupees, and

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

Act during the year 2024–25, and

(iii) Who have not been selected for audit for the year 2023–24”

A total of 11 dealers have been selected for VAT audit on the basis of above criteria for

the financial year 2024–25. The circle wise list of the selected dealers is appended hereto.

By Order,

Sanjay Kumar Singh,

Commissioner State Tax -cum-Secretary.