Category: Bihar

Download BIHAR VAT Form C-VII Authorisation for Appearance before Taxing Authority under the Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 54(9)

RULE 54. Appearance before Taxation Authorities

(1) An accountant may appear on behalf of any person before the Tribunal or any authority appointed under section 10 provided he is a Chartered Accountant under the Chartered Accountants Act, 1949 (Act XXXVIII of 1949).

(2) A Company Secretary may appear on behalf of any person before the Tribunal or any authority appointed under section 10 provided he is a Company Secretary under the Company Secretaries Act, 1980 (Act 56 of 1980).

(3) A sales tax practitioner representing any person before the Tribunal or any authority appointed under section 10 shall be –

(a) a person who possesses a graduate degree in Commerce or Economics conferred by any Indian University incorporated by any law for the time being in force or any foreign University duly approved by the State Government or who possesses such other qualification as may be recognized by the State Government in this

behalf.

(b) a former gazetted employee of the State Government with a minimum of ten years of service in the Commercial Taxes Department.

(4) No sales tax practitioner shall be entitled to appear on behalf of any person before any authority appointed under section 10 unless his name stands enrolled in that behalf in a register in Form VR-X maintained by the Commissioner.

(5) An application for enrolment for the purpose of sub-rule (4) shall be made in Form A-X to the Commissioner.

(6) On receipt of an application under sub-rule (4) the Commissioner shall, if he is satisfied about the bona fide and antecedents of the application register his name as an enrolled sales tax practitioner and shall grant to the applicant a certificate to that effect.

(7) If any person specified in sub-rule (3) is found by the Commissioner to have been guilty of misconduct in any proceeding before any authority appointed under section 10 the Commissioner may, by an order in writing, direct that such person shall be debarred from appearing before the Tribunal or any authority appointed under section

10 and make necessary endorsements in the register in Form VR-X, wherever necessary:

Provided that—

(a) no such order shall be passed by the Commissioner, without giving the person concerned a reasonable opportunity of being heard;

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(b) the person concerned may, within one month of the passing of the order by the Commissioner, appeal to the Tribunal against such order; and

(c) the Commissioner shall modify the register in Form VR-X if the Tribunal sets aside the order passed by the Commissioner.

(8) The particular contained in register in Form VR-X may from time to time, be amended by the Commissioner, if and when necessary.

(9) An authorization to a sales tax practitioner for appearing on behalf of any person before any authority appointed under section 10 shall be in Form C-VII. Such authorization shall be valid only in respect of the proceeding for which or in the course of which it has been given.

Download Bihar VAT Form D-II Form for Declaration of Opening Stock under section 95 of the Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 56

Rule 56. Declaration of Opening Stock

(1) Every dealer holding stock of any goods on the appointed date shall furnish to the authority specified in rule 62 details of such stock in Form D-II within 45 days of the appointed date.

(2) If a dealer required to furnish the declaration in Form D-II fails to furnish the

details of opening stock as required under sub-rule(1), he shall not be entitled to I.T.C. on the opening stock under clause(d) of sub-section(1) of section 16.

Download Bihar VAT Form C-VI Refund Payment Order under

Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 43& 44

43. Refunds

(1) For the purposes of section 68 the following shall be the prescribed authority –

(a) Circle Incharge, if the amount to be refunded does not exceed Rs.50,000/-;

and

(b) the Joint Commissioner, if the amount to be refunded exceeds, Rs.50,000/-.

(2) An application from a person for refund of excess tax paid shall be made to the

authority specified in sub-rule (1) in Form A-VIII and shall clearly specify the grounds

upon which the refund is claimed.

(3) The authority specified in sub-rule (1) shall –

(i) in the case of refund by adjustment against any amount payable by the dealer

for any other period, issue a refund adjustment order in Form C-V accompanied

by a challan for adjustment. A copy of the Refund adjustment order shall also

be forwarded simultaneously to the treasury officer or the bank concerned, as

the case may be; and

(ii) in the case of refund in cash, issue a refund payment order in Form C-VI and

shall cause it to be delivered for encashment to the dealer or his manager, if

any, declared under section 22. A copy of the Refund Payment order shall also

be forwarded simultaneously to the treasury officer or the bank concerned, as

the case may be.

44. Provisional refund

(1) For the purpose of section 69, an application for provisional refund shall be in Form

A-IX.

(2) If the Circle Incharge, after proper scrutiny of the return furnished by the dealer and

after examining the evidences produced, is satisfied about the genuineness of the claim he shall issue the provisional refund payment order or the refund adjustment

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order, in Form in Form C-VI or C-V, as the case may be. A copy of such order shall

also be forwarded simultaneously to the treasury officer or the bank concerned, as the case may be.

Download BIHAR VAT Form C-VIII Certificate of Deferment of Tax under section 19 of the

Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 57(3)

Rule 57. Deferment

(1) Such industrial units as are availing the benefit of exemption from payment of tax on the sale of their finished products granted under clause (b) of sub-section (3) of section 7 of the earlier law and who have not availed of their full entitlement shall be allowed to opt for deferment of their liability to pay tax in terms of section 96 of the Act. Such deferment shall be equivalent to his unavailed entitlement.

(2) No dealer eligible for deferment under sub-rule (1) shall be allowed to defer his tax liability under the Act unless he applies, to the concerned Circle Incharge, for the same in form A-XII

(3) Upon receipt of such application the concerned Circle Incharge shall issue the dealer a certificate in form C-VIII.

(4) (a) The amount of tax deferred under sub-rule (1) shall be paid in 5 equal installments payable by 31st March every year commencing after the expiry of the year during which the unavailed entitlement terminated.

(b) Where after expiry of the period of deferment the deferred tax is not paid

within the time specified in clause (a), interest at the rate of one and half percentum per month or part thereof shall be payable on such amount of default till the date of its payment without prejudice to any action that maybe taken for recovery under the Act.

Explanation: For the purpose of this rule, the expression “unavailed entitlement” shall mean the remaining period or the remaining monetary ceiling, whichever may be applicable, of exemption to which such unit would have been entitled on the appointed date.

Download Bihar VAT Form C-IV Tax Tax Clearance Certificate under section 42 of the

Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 30

RULE 30. Issuance of Tax Clearance Certificate

(1) The application for the tax clearance certificate under section 42 shall be submitted in duplicate before the circle incharge in Form A –IV. The circle incharge, after making such inquiry as is deemed fit, shall either reject or accept the application within seven days of the receipt of the application.

(2) (a) An application referred to in sub-rule (1) shall be rejected if the dealer is either in arrears of admitted tax, interest, penalty or tax assessed or reassessed, in relation to which no stay order has been passed within a period of one year from the date of the passing of the order levying tax, by any superior court, or has not furnished

a return for any period.

(b) Where an application is rejected the circle in charge shall specify the amount of arrears outstanding against the dealer or the period for which the return has not been filed. If the arrears are paid or the return is furnished, as the case may be, the tax clearance certificate shall be granted to the dealer, which shall be in Form C-IV.

(c) The tax clearance certificate granted under this rule shall ordinarily be valid for a period of one year from the date of its issue or for such lesser period as may be specified in the certificate.

(3) The copy of the tax clearance certificate marked “Original” shall be handed over to the applicant, and the copy marked “Duplicate” shall be retained in the concerned circle.

(4) A register in Form VR–VI shall be maintained in each circle and the details of each application referred to in sub-rule (1) shall be entered in the said register.

(5) If any contract is awarded to the contractor on the basis of such Tax Clearance Certificate, the applicant shall inform the circle in charge within seven days of award of the contract.

Download Bihar VAT Form C-I Certificate of Registration under section 19 of the Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 3(5)

RULE 3. Registration of dealer

(1) An application for registration under sub-section (2), sub-section (3) or sub-section (4) of section 19 shall be made in Form A-I.

(2) Such an application shall be presented by a dealer within seven days from the date of his becoming liable for payment of tax under the Act and shall be –

(a) signed, as the applicant, by the proprietor of the business; or in the case of a firm, by the partner authorised to act on behalf of the firm; or in the case of the business of an undivided Hindu family, by the Karta of the family; or in the case of a company incorporated under the Companies Act, 1956 (1 of 1956)

or a Corporation constituted under any law, by the managing director or the principal executive officer thereof; or in the case of a society, club or association of persons or a department of Government or local authority, by the principal executive officer, or officer-in-charge thereof, and

(b) verified in the manner specified in the said Form. Provided that a dealer, in whose respect a valid Taxpayer Identification Number has been granted under the earlier law shall be allowed to continue with the same Taxpayer

Identification Number. Provided further that for this purpose the Circle Incharge may require the dealer to furnish such information as may be deemed fit.

(3) An application for registration shall be filed before the Circle Incharge within whose jurisdiction the place of business of the dealer is situated.

(4) In the case of a dealer to whom section 22 applies, an application for registration shall be accompanied by a correct and complete declaration in Form D-I containing the particulars laid down in the Form along with two photographs (3.5 cm x 2.5cm) of the person or persons.

(5) On receipt of any application for registration, the applicant shall be granted a Certificate of Registration in Form C-I by the authority specified in sub-rule (3) at the earliest, preferably within fifteen days.

Provided that in the case of a dealer registered under the earlier law, the Certificate of Registration in form C-I shall be granted by the Circle Incharge within one month of the appointed date.

(6) The full information contained in the application for registration shall be entered in the register in form VR-I.

(7) At the end of each month, a register of all registered dealers granted registration during the month shall be prepared in Form VR-I and such register shall be signed by the Circle Incharge.

(8) The Circle Incharge shall, within a month, verify or cause to be verified the particularsfurnished by the applicant. If upon enquiry, any of the particulars furnished in the application are found to be incorrect, or the applicant has misrepresented or suppressed any fact, the Circle Incharge shall, after giving the dealer an opportunity of being heard, cancel the certificate of registration granted under sub rule (5).

(9) (a) In case of such dealers who have got more places of business than one, situated in different circles in Bihar, or in case of a dealer having no fixed place of business in Bihar and who sells goods inside the State either direct or through agents or salesmen or otherwise, shall apply before the Commissioner or before the officer

specially authorised in this behalf. After receipt of such application, Commissioner or the officer specially authorised in this behalf shall direct the applicant to get himself registered in the circle specified in the direction.

(b) The provisions of sub rules (1) to sub rule (8) shall, apply mutatis mutandis to anapplication for registration under this sub rule.

Download Bihar VAT Form C-V Order of Refund of Tax by adjustment under Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 43& 44

43. Refunds

(1) For the purposes of section 68 the following shall be the prescribed authority –

(a) Circle Incharge, if the amount to be refunded does not exceed Rs.50,000/-;

and

(b) the Joint Commissioner, if the amount to be refunded exceeds, Rs.50,000/-.

(2) An application from a person for refund of excess tax paid shall be made to the

authority specified in sub-rule (1) in Form A-VIII and shall clearly specify the grounds

upon which the refund is claimed.

(3) The authority specified in sub-rule (1) shall –

(i) in the case of refund by adjustment against any amount payable by the dealer

for any other period, issue a refund adjustment order in Form C-V accompanied

by a challan for adjustment. A copy of the Refund adjustment order shall also

be forwarded simultaneously to the treasury officer or the bank concerned, as

the case may be; and

(ii) in the case of refund in cash, issue a refund payment order in Form C-VI and

shall cause it to be delivered for encashment to the dealer or his manager, if

any, declared under section 22. A copy of the Refund Payment order shall also

be forwarded simultaneously to the treasury officer or the bank concerned, as

the case may be.

44. Provisional refund

(1) For the purpose of section 69, an application for provisional refund shall be in Form

A-IX.

(2) If the Circle Incharge, after proper scrutiny of the return furnished by the dealer and

after examining the evidences produced, is satisfied about the genuineness of the

claim he shall issue the provisional refund payment order or the refund adjustment

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order, in Form in Form C-VI or C-V, as the case may be. A copy of such order shall

also be forwarded simultaneously to the treasury officer or the bank concerned, as

the case may be.

Download Bihar VAT FORM C-III Certificate for non-deduction of tax under section 40 of the Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 28 (1)(b)

RULE 28. Deduction of tax at source from the bills of supply contractors

(1) No deduction shall be made under section 40 –

(a) if the dealer is not liable to pay tax under the Act;

(b) if the supplier, being a dealer registered under section 19 of the Act, produces before the deducting authority a certificate in Form C-III issued by the in charge of the circle in which he is registered.

(2) A supplier, for the purpose of obtaining the certificate in Form C-III, shall apply for the same in Form A-III and the authority specified in rule 62, after verifying the particulars furnished in the application, shall issue the certificate in Form C-III.

(3) The provisions of sub rules (3), (4), (5) and (6) of rule 29 shall apply mutatis mutandis in so far as they relate to deductions, deposits, returns and certificates.