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.