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.