Download Bihar Vat Form A-VIII

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.

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