Call Us: +91-9830245362
 
     
   
 
Bihar_Value_Added_Tax_Rules,_2005
Section / Rule Number   Content   
 
1. Short title and commencement
2. Definitions
3. Registration of dealer
4. Grant of duplicate copy of permanent registration certificate
5. Amendment in and cancellation of registration certificate
6. Security
7. Collection of Advance Tax
8. Tribunal
9. Powers of Circle Incharge to allot work among officers
10. Evidence in support of claims in respect of goods leviable to tax at the first point of their sale in Bihar
11. Payment of tax at a fixed rate under section 15 in lieu of the tax payable by a dealer
12. Input Tax Credit
13. Input tax credit on account of opening stock
14. Reverse Credit in case of a Non-Manufacturer
15. Reverse Credit in case of a Manufacturing Dealer
16. Total reverse credit and revised reverse credit
17. Refund of tax to foreign diplomats or foreign missions
18. Taxable turnover
19. Returns
20. Opportunity of hearing
21. Scrutiny of Returns
22. Audit and Re-assessment
23. Assessment of fair, mela, etc.
24. Hearing under section 32 and 33
25. Assessment on Audit Objections
26. Intra-State Stock Transfer
27. Payment of Tax, Interest and Penalty
28. Deduction of tax at source from the bills of supply contractors
29. Deduction of tax at source from the bills of works contractors
30. Issuance of Tax Clearance Certificate
31. Forfeiture of tax collected in violation of the Act
32. Special Mode of Recovery
33. Books of Accounts
34. Credit Note and Debit Note
35. Inspection, Search and Seizure
36. Auction of Seized Goods and Release of Security
37. Notice for Cross-checking and Verification of Transactions
38. Information for Survey
39. Information to be furnished and records to be maintained by persons engaged in the business of transporting goods, C&F agents, etc.
40. Check Posts
41. Restriction on Movement
42. Restriction on the power of the authority or officer authorized under section 60 and section 61
43. Refunds
44. Provisional refund
45. Memorandum of Appeal and Revision
46. Disposal of appeal or application for revision
47. Revision by Commissioner
48. Review
49. Determination of disputed questions by Commissioner
50. Services of Notice
51. Manner of Furnishing security under the Act
52. Manner of refund of security
53. Investigation of Offences
54. Appearance before Taxation Authorities
55. Write-off of Dues
56. Declaration of Opening Stock
57. Deferment
58. Exhibition of Particulars
59. Authentication of Account Books
60. Copy of certain orders to be sent to the dealer etc. by the assessing authority
61. Manner of obtaining copy of certain orders by dealers
62. Prescribed authority for the purposes of certain sections of the Act
63. Compounding of Offence
64. Fees
65. Punishment for Breach of Rules
24A. Determination of amount of penalty under sub-section (2) of section 32
 
     
178587 Times Visited