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    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
     
         
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