Category: Bihar

Download Bihar VAT Form C-II Certificate of Tax Deducted at Source under Section 41 of the Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 29(4)(i)

RULE 29. Deduction of tax at source from the bills of works contractors

(1) The deduction referred to in sub-section (1) of section 41 shall be made at the rate notified in this behalf from time to time by the Government.

(2) Such deduction shall be made from payments purporting to be the full or part payment of the sale price, being made in respect of all contracts executed, whether in part or in full, after commencement of this Act:

Provided that no deduction shall be made on account of the payment pertaining to the

following –

(a) Labour charges for execution of the works contract,

(b) Amount paid to sub-contractor on account of labour and services,

(c) Charges for planning, designing and architects fees,

(d) Charges for obtaining on hire machineries and tools used in the execution of the works

contract,

(e) Cost of consumables such as water, electricity, fuels, etc. used in execution of the works contract the property in which is not transferred in the course of execution of a works

contract,

(f) Cost of establishment of the contractor to the extent it is relatable to supply of labour and services,

(g) Other similar expenses relatable to supply of labour and services,

(h) Profit earned by the contractor to the extent it is relatable to the supply of labour and services, and

(i) Goods or transactions exempted under section 6 or section 7 of the Act. Provided further that the amount deducted during a year shall be refunded, in accordance with the provisions of section 68, to the person from whose bills such deductions are made if he does not become liable to tax during the year during which the said deductions were made:

Provided also that no such refund shall be made unless the person claiming the refund files, before the Circle In-Charge, an application in form A-XIII after the end of the financial year during which the deduction or deductions, as the case may be, were made.

(3) (i) The person making such deduction under sub-section (1) of section 41 and responsible for depositing the same shall forward the crossed cheque or a crossed bank draft, drawn in favour of the concerned circle incharge, accompanied by separate Challans in Form CH–I in respect of each contractor by the 15th day of the following month. The person making the deduction shall also enclose a statement in Form RT-VI giving details about such deductions.

Explanation: The expression “concerned circle incharge” shall—

(a) in a case where the contractor is registered, be the Circle Incharge of the circle within whose jurisdiction the concerned contractor is registered;

(b) in a case where the contractor is not registered, be the circle incharge within whose jurisdiction the concerned works contract is being executed. Provided that no cheque or draft, as aforesaid, shall be accepted by the concerned Circle Incharge unless the same is accompanied by the statement in form RT-VI.

(ii) Where the cheque or draft is on a bank other than a branch of the Reserve Bank of India or the State Bank of India or the bank specially authorised in this behalf, it shall also include an additional amount equal to the actual collection charges.

(iii) Upon receipt of the cheque or draft specified in sub-clause (i) the concerned Circle Incharge shall deposit the same in the concerned Treasury or the Bank, as thecase may be.

(iv) After the deposit is made, the portions of the challan marked “Triplicate”and “Quadruplicate” shall be handed over to the contractor from whose bills the

deduction has been made.

(4) (i) Every person deducting tax in accordance with sub- section (1) of section 41 shall, at the time of payment, whether in part or in full, issue to the perso from whom such deduction is made, a certificate in Form C-II and furnish fully and correctly all such particulars as are specified therein.

(ii) The certificate mentioned in clause (i) shall be in quadruplicate.

(iii) The portions marked “Original” and “Duplicate” shall be handed over to the contractor from whose bills the deductions have been made who shall furnish the portion marked “Original” to the authority specified in rule 62 as evidence of payment of tax by deduction at source along with the return to be filed under section 24 and the portion marked “Duplicate” shall be retained by the

contractor.

(iv) The portion marked “Triplicate” shall be sent to the concerned circle incharge along with the relevant Challan.

(v) The “Quadruplicate” portion shall be retained by the person issuing this certificate.

(5) (i) Every person making the deductions referred to in sub-section (1) of section 41 shall also send to the circle incharge within whose jurisdiction the concerne contractor is registered, a quarterl return in Form RT-VII by the 31st July, 31s t October, 31st January and 30th April in respect of the deductions made by him during the quarter immediately preceding.

(ii) If any contractor is not registered in any circle, a separate quarterly return shall be sent to the circle incharge within whose jurisdiction the concerned contract is being executed.

(6) Any deduction made in accordance with the provisions of sub-section (1) of section 41 and paid in the Government Treasury or the bank, as the case may be, shall be treated, to such extent, as payment of the tax on behalf of the contractor from whom such deduction was made and credit shall be given to him for the amount so deducted and deposited in the Government Treasury or the bank, as the case may be.

Download BIHAR VAT Form B-II Indemnity Bond under the Bihar Value Added Tax Rules, 2005

As per Bihar VAT Rule 41(9) and 51

41. Restriction on Movement

(1) No person shall transport any consignment of goods referred to under sub-section (1) of section 61, exceeding such quantity or value, as maybe specified in the notification, except in accordance with the following conditions, namely: –

(a) If any such consignment is to be transported by or on behalf of a dealer, within the state, he shall issue a declaration in Form D-VIII supported by an invoice, cash memo or bill in the case of movement is as a result of sale or a challan incase the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such cash memo or bill and produce such invoice or cash memo or bill or challan, as the case may be, with aforesaid Form of declaration on demand

before the authority specified in rule 62.

(b) In case of goods being imported from any other state, by or on behalf a dealer who is in possession of a valid certificate of registration, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form

D-IX supported by a bill or cash memo in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale inrespect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may

be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.

(c) In case of goods being exported from the State to any other State, by or on behalf a dealer, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-X supported by a bill or cash memo in case the movement as a result of sale or a challan in case the movement

is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.

(2) Where the consignment is to be transported from any railway station, steamer station, air-port or post office the dealer shall endorse the serial number of the declaration in Form D-VIII or Form D-IX, as the case may be, on the railway receipt or other document required for the purpose of obtaining delivery of the consignment and shall also sign the said Form and present the duplicate copy of the Form so filed along with the railway receipt or other document to be furnished for obtaining delivery of the consignment and subsequent to delivery of consignment from any railway station, steamer station, airport or post office, the consignment shall thereafter be

transported accompanied with the original copy of the said Form without undue restriction, except for normal checking and inspection enroute, after which the original copy shall be furnished to the appropriate authority and a receipt shall be obtained for the same.

(3) Registered dealers shall get the declaration specified in clause (b) of sub-rule (1 printed and shall issue such Forms from a bound book, containing 25 leaves in triplicate, and shall get the book authenticated by the authority specified in rule 62 who shall authenticate the same by putting his signature and official seal on the

triplicate copy of the first and last page of each book, and such Forms shall bear printed serial number:

Provided that new Form shall not be authenticated in respect of any dealer until he has

rendered satisfactory account of old Forms authenticated in respect of him:

Provided further that if, for reasons to be recorded in writing, the specified authority is not

satisfied that the applicant for declarations specified in clause (b) of sub-rule (1) has defaulted

in furnishing any return or statement or revised return or has failed to deposit any tax or

interest due, or has failed to pay any tax assessed under the Act with regard to which no stay

order has been passed, within a period of twelve months from the date of the passing of the

order levying tax, by any superior court, the specified authority shall withhold authentication

of such Forms until such time as the applicant furnishes such returns or statements or

deposits such tax or interest or penalty, as the case may be.

(4) Registered dealers shall get the declaration specified in clause (a) and clause (c) of sub-rule (1) printed and shall issue such Forms from a bound book containing 25 leaves in triplicate and such Forms shall bear printed serial number.

(5) Before furnishing declaration specified in sub-rule (1) or (2) to the purchasing dealer or the selling dealer, as the case may be, or to any person authorized by him in his

behalf, shall fill in all required particulars in the Form and shall also affix his signature in the space provided in the Form for this purpose. Thereafter, the counterfoil of the Form shall be retained by the issuing dealer and the other two portions marke ‘Original’ and ‘Duplicate’ shall be made over by him to the dealer to whom the Form is issued.

(6) The issuing dealer shall also maintain, serially and chronologically, a complete account in Register VR-IX in respect of all Forms of declarations printed or received after being duly authenticated and used by him and also file a statement of all forms of declarations in form D-IX and D-X used by him during the quarter along with the quarterly statement required to be furnished under sub section (2) of section 24.

(7) Any unused Form authenticated under sub-rule (3) and remaining in stock with a registered dealer on the cancellation of the certificate of registration shall be surrendered by him to the appropriate authority.

(8) Every such Form obtained from the appropriate authority after being duly authenticated shall be kept by the registered dealer in safe-custody and he shall be personally responsible for the loss, destruction or theft of any such Form.

(9) Where any blank or duly completed Form duly authenticated under sub-rule (3), is lost while it is in the custody of either the consignor or the consignee or in the course of transit, the dealer in respect of whom such form has been authenticated shall furnish in respect of every such Form lost, an indemnity bond in Form B-II to the authority from whom such Form was obtained.

(10) Notwithstanding anything contained in these rules, the Commissioner on application made by a registered dealer who is a public sector undertaking or a public limited company or such private limited company or firm whose annual gross turnover exceeds rupees five crores, may by an order in writing and subject to such conditions

and restrictions exempt such registered dealer from the use of declarations specified in clauses (a), (b) or (c) of sub-rule (1) required for movement of consignment of goods.

Explanation: For the purposes of this rule, the expression “appropriate authority” shall mean, the circle incharge or officer incharge of a check post.

Download Bihar VAT FORM A-XIII Application for Refund of Advance Deduction of Tax

As per Bihar VAT rule 29(2)

Rule 29. Deduction of tax at source from the bills of works contractors

(1) The deduction referred to in sub-section (1) of section 41 shall be made at the rate

notified in this behalf from time to time by the Government.

(2) Such deduction shall be made from payments purporting to be the full or part payment

of the sale price, being made in respect of all contracts executed, whether in part or

in full, after commencement of this Act:

Provided that no deduction shall be made on account of the payment pertaining to the

following –

(a) Labour charges for execution of the works contract,

(b) Amount paid to sub-contractor on account of labour and services,

(c) Charges for planning, designing and architects fees,

(d) Charges for obtaining on hire machineries and tools used in the execution of the works

contract,

(e) Cost of consumables such as water, electricity, fuels, etc. used in execution of the works

contract the property in which is not transferred in the course of execution of a works

contract,

(f) Cost of establishment of the contractor to the extent it is relatable to supply of labour

and services,

(v) The “Quadruplicate” portion shall be retained by the person issuing this

certificate.

(5) (i) Every person making the deductions referred to in sub-section (1) of section

41 shall also send to the circle incharge within whose jurisdiction the concerned

contractor is registered, a quarterly return in Form RT-VII by the 31st July, 31s t

October, 31st January and 30th April in respect of the deductions made by him during

the quarter immediately preceding.

(ii) If any contractor is not registered in any circle, a separate quarterly return

Download Bihar vat Form A-XII Application for Deferment under section 96 of the Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 57(2)

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 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 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 applicable, of exemption to which such unit would have been entitled on the appointed date.

Download Bihar VAT Form B-I Indemnity Bond under the Bihar Value Added Tax Rules, 2005

As per Bihar VAT Rule 4

RULE4. Grant of duplicate copy of permanent registration certificate

(1) If a registration certificate granted under these rules is lost, destroyed, defaced or becomes unintelligible, the holder of such certificate shall apply to the concerned Circle Incharge for issuance of a duplicate copy of the certificate. Such an application shall be accompanied by –

(i) a receipted challan for rupees one hundred by way of fees;

(ii) an indemnity bond in Form B-I;

(2) The said authority, in lieu of the certificate, which was claimed to be lost, shall proceed to grant a duplicate certificate, which shall be stamped “Duplicate” in red ink.

Download Bihar vat Form A-VIII Application for Refund under section 68 of the Bihar Value Added Tax Act, 2005

As per Bihar VAT rule 43(2)

Rule 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.

Download Bihar VAT FORM A-VII Application for Revision under section 73 of the Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 45 (4)

Form A-VII Application for Revision

(1) Every appeal or application for revision shall be in writing and shall –

(a) specify the name and address of the appellant/applicant;

(b) specify the date of order against which it is made;

(c) specify the date on which order was communicated to the appellant or applicant;

(d) contain a clear statement of facts;

(e) specify the grounds on which appeal or revision is preferred without any

argument or narration and numbered consecutively;

(f) state precisely the relief prayed for; and

(g) be signed and verified by the appellant or applicant or an agent duly authorized

by him in writing in this behalf in the following Form, namely:

I ……………………………….…. the appellant/applicant named in the above memorandum of appeal/

application for revision do hereby declare that what is state therein is true to the best

of my knowledge and belief.

Download Bihar VAT FORM A-VI Memorandum of Appeal under section 72 of the Bihar Value Added Tax Act, 2005

As per Bihar VAT Rule 45 (3)

Bihar vat Form A-VI Memorandum of Appeal

(1) Every appeal or application for revision shall be in writing and shall –

(a) specify the name and address of the appellant/applicant;

(b) specify the date of order against which it is made;

(c) specify the date on which order was communicated to the appellant or applicant;

(d) contain a clear statement of facts;

(e) specify the grounds on which appeal or revision is preferred without any

argument or narration and numbered consecutively;

(f) state precisely the relief prayed for; and

(g) be signed and verified by the appellant or applicant or an agent duly authorized

by him in writing in this behalf in the following Form, namely:

I ……………………………….…. the appellant/applicant named in the above memorandum of appeal/

application for revision do hereby declare that what is state therein is true to the best

of my knowledge and belief.