/uni093F/uni0928/uni092C/uni0902/uni0927/uni0928 /uni0938/uni0902/g201 /uni092F/uni093E /uni092A/uni09400/uni091F/g5470-40
/g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F /uni0917/uni091C/uni091F
/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915 /uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 /uni0905/uni0902/uni0915
/g466/uni092C/uni0939/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /g466/uni092C/uni0939/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /g466/uni092C/uni0939/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /g466/uni092C/uni0939/uni093E/uni0930 /uni0938/uni0930/uni0915/uni093E/uni0930 /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924
55 55 /uni092D/uni093E /uni092D/uni093E /uni092D/uni093E /uni092D/uni093E /u093F/u093F /u093F/u093F 11 11934 934 934 934 (( ((/uni0936/uni0936 /uni0936/uni093600 00)) ))
(( ((/uni0938/uni0902/uni0938/uni0902 /uni0938/uni0902/uni0938/uni090200 00 /uni092A/uni092A /uni092A/uni092A/uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E 44 4428 28 28 28) ) ) ) /uni092A/uni092A /uni092A/uni092A/uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E /uni091F/uni0928/uni093E,, ,, /uni0938/uni094B/uni092E /uni0938/uni094B/uni092E /uni0938/uni094B/uni092E /uni0938/uni094B/uni092E/uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930 /uni0935/uni093E/uni0930,, ,, 22 2277 77 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 /uni0905/uni0917/u0903 /uni0924 2012 2012 2012 2012
fof/k foHkkx
&&&&&&&&&
vf/klwpuk,a
27 vxLr 2012
la0 ,y0th0& 1&12 @2012@yst% 373 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e]
ftlij jkT;iky fnukad 16 vxLr] 2012 dks vuqefr ns pqdsa gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s
izdkf'kr fd;k tkrk gSA
fcgkj&jkT;iky ds vkns'k ls]
fouksn dqekj flUgk]
ljdkj ds lfpoA
2 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 ), 27 /uni0905/uni0917/u0903 /uni0924 2012
[fcgkj vf/kfu;e 14] 2012 ]
fcgkj ewY;of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2012
fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27]2005½ eas la'kks/ku gsrq vf/kfu;eA
Hkkjr x.kjkT; ds frjlBosa o"kZ esa fcgkj jkT; fo/kk u eaMy }kjk fuEufyf[kr
:Ik esa ;g vf/kfu;fer gks%&
1- laf{kIr uke] foLrkj vkSj izkjaHkA &¼1½ ;g vf/kfu;e fcgkj ewY;of)Zr dj
¼la'kks/ku½ vf/kfu;e] 2012 dgk tk ldsxkA
¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g rqjr izo`Ùk gksxkA
2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&16 esa
la'kks/kuA &¼1½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27 ] 2005½ dh /kkjk&16 dh
mi&/kkjk ¼1½ ds izFke ijarqd dks fuEukafdr ls izfrLFkkfir fd;k tkrk gS] ;Fkk%&
^^ijarq tc fdlh ekg ds fy, [kaM ¼d½ ;k [kaM ¼[k½ ;k [kaM ¼x½ ;k [kaM ¼?k½ ;k [kaM
¼³½ ds v/khu fuos'k dj izfrnk; ds fy, nkok mlh ekg ds fy, mRiknu dj ls vf/kd gksrk
gS] rks ,slk vkf/kD; i'pkrorhZ ekgksa ds mRiknu dj ds fo#) lek;kstu ds fy, vxzf.kr fd;k
tk;sxk%**
¼2½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&16 dh
mi&/kkjk ¼1½ ds izFke ijarqd ds mijakr fuEufyf[kr n ks u;s ijarqd var%LFkkfir fd;s tk;saxs]
;Fkk&
^^ijarq ;g vkSj fd fuos'k dj ØsfMV dk dksbZ vkf/kD; ml o"kZ ftlesa og
mn~Hkwr gqvk Fkk dh lekfIr ds nks o"kksZa ds ckn d s mRiknu dj ds fo#) lek;kstu gsrq
vxzlkfjr ugh fd;k tk;sxk ,oa fuos'k dj izfrnk; dh , slh jkf'k tks mDr vof/k ds lekfIr
ij vlek;ksftr jg tkrh gS dks bl vf/kfu;e dh /kkjk&68] /kkjk&69] /kkjk&69d vkSj /kkjk&71
ds mica/kksa ds v/khu jgrs gq, O;ogkjh dks ,sls vkf /kD; ds laca/k esa fooj.kh nkf[ky fd;s tkus
ds rhu ekg ds Hkhrj izfrnk; fd;k tk;sxk%
ijarq vkSj Hkh fd f}rh; ijUrqd ds v/khu fuos’k dj&i zfrnk; dh dksbZ jkf'k
foÙkh; o"kZ ds vafre ekg ds i'pkr~ fdlh ekg ds mRik nu dj ls lek;kstu gsrq rc rd
vxzlkfjr ugh dh tk;sxh tc rd nkok djus okyk O;olk;h fofgr dh xbZ lwpuk ,oa lk{;
nkf[ky ugh djrkA**
3- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25
esa la'kks/kuA &¼1½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh
mi&/kkjk ¼1½ ds [kaM ¼³½ ds var esa iw.kZfojke ^^A** dks v)Zfojke ^^(** ls izfrLFkkfir fd;k
tk;sxkA
¼2½ bl izdkj izfrLFkkfir ^^(** ds i'pkr~ fcgkj ewY; of)Zr dj vf/kfu;e] 2005
¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh mi&/kkjk ¼1½ ds [kaM ¼³½ ds i'pkr~ fuEufyf[kr u;k
[kaM ¼p½ var%LFkkfir fd;k tk;sxk(&
^^¼p½ fooj.kh esa fuos'k dj izfrnk; ,oa dVkSrh ds v U; nkoksa ds leFkZu esa fofgr dh
xbZ lwpuk ,oa lk{; fofgr jhfr ls nkf[ky dh xbZ gSA**
¼3½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh
mi&/kkjk ¼1½ ds i'pkr~ fUkEufyf[kr ubZ mi&/kkjk ¼1d½ varfo"ZV fd;k tk;sxk] ;Fkk%&
^^¼1d½ mi&/kkjk ¼1½ esa fdlh ckr ds gksrs gq, Hkh] fdlh foÙkh; o"kZ ds vafre frekgh dh
,slh gj fooj.kh ftlds laca/k esa fuos'k dj&izfrnk; dh jkf'k mRiknu dj dh jkf'k ls vf/kd
gks] ;Fkkfofgr jhfr ,oa le; ls nkf[ky fd;s tkus ds rhu ekg ds Hkhrj lafof{kr dh tk;sxhA**
fcgkj&jkT;iky ds vkns'k ls]
fouksn dqekj flUgk]
ljdkj ds lfpoA
27 vxLr 2012
la0 ,y0th0& 1&12 @2012@yst% 374 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad
16 vxLr 2012 dks vuqer fcgkj ewY; of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2012 dk fuEufyf[kr vaxzsth vuqokn
fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds
[kaM¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r ikB le{kk tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
fouksn dqekj flUgk]
ljdkj ds lfpoA
3 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 ), 27 /uni0905/uni0917/u0903 /uni0924 2012
[Bihar Act 14, 2012]
The Bihar Value Added Tax (Amendment) Act, 2012
AN
ACT
TO AMEND THE BIHAR VALUE ADDED TAX ACT , 2005 (A CT 27 OF 2005)
Be it enacted by the Legislature of the State of Bi har in the sixty-third
year of the Republic of India as follows:-
1. Short Title, Extent and Commencement- (1) This Act may be called
the Bihar Value Added Tax (Amendment) Act, 2012.
(
2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force at once.
2. Amendment of Section-16 of the Bihar Value Added Tax Act, 2005
(Act 27 of 2005)— (1) The first proviso to sub-section ( 1) of Section-16 of
the Bihar Value Added Tax Act, 2005 (Act 27 of 2005 ) shall be substituted
by the following, namely:-
"Provided that if the claim for input tax credit un der clause (a) or
clause (b) or clause (c) or clause (d) or clause (e ) for any month exceeds the
output tax for the same month, such excess shall be carried forward for
adjustment against the output tax of subsequent months:
(2) After the first proviso to sub-section ( 1) of Section-16 of the Bihar
Value Added Tax Act, 2005 (Act 27 of 2005), the fol lowing two new
provisos shall be inserted, namely:-
"Provided further that no excess of input tax credi t, as aforesaid,
shall be carried forward for adjustment against the output tax beyond a
period of two years from the end of the financial y ear in which such excess
arose and any amount of input tax credit that remai ns unadjusted after the
expiry of the said period shall, subject to the pro visions of section-68,
section-69, section-69A and section-71 of this Act, be refunded within three
months of the filing of the return relating to such excess:
Provided also that no excess of input tax credit un der the second
proviso shall be carried forward for adjustment aga inst the output tax of a
month later than the last month of the financial ye ar unless the claiming
dealer furnishes such information and evidence as may be prescribed."
3. Amendment of Section-25 of the Bihar Value Added Tax Act, 2005
(Act 27 of 2005)— (1) The full stop “.” at the end of clause (e) of sub -section
(1) of Section-25 of the Bihar Value Added Tax Act, 2 005 (Act 27 of 2005)
shall be substituted by a semi colon “;”.
(2) After the semi colon so substituted, the followin g new clause (f)
shall be inserted after clause (e) of sub-section ( 1) of Section-25 of the Bihar
Value Added Tax Act, 2005 (Act 27 of 2005), namely:-
"(f) such information and evidence, as may be presc ribed, in support
of claims relating to input tax credit and other de ductions claimed in the
return has been furnished in such manner as may be prescribed."
(3) After sub-Section ( 1) of Section-25 the following new sub-Section
(1A ) shall be inserted, namely:-
"( 1A ) Notwithstanding anything contained in sub-Section ( 1), every
such return relating to the last quarter of any fin ancial year in respect of
which the amount of input tax credit exceeds the am ount of output tax shall,
4 /g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923 ), 27 /uni0905/uni0917/u0903 /uni0924 2012
within three months of its filing, be scrutinized i n such manner and within
such time as may be prescribed."
By order of the Governor of Bihar,
VINOD KUMAR SINHA,
Secretary to Government.
—————
/uni0905/uni0927/uni0940/g162/uni0915, /uni0938/uni093F/uni091A/uni0935/uni093E/uni0932/uni092F /uni092E/uni0941/u093F/uni0923/uni093E/uni0932/uni092F,
/g466/uni092C/uni0939/uni093E/uni0930, /uni092A/uni091F/uni0928/uni093E /g430/uni093E/uni0930/uni093E /u0942/uni0915/uni093E/uni093F/uni0936/uni0924 /uni090F/uni0935/uni0902 /uni092E/uni0941/g465/u093F/uni0924/uni0964
/g466/uni092C/uni0939/uni093E/uni0930 /uni0917/uni091C/uni091F (/uni0905/uni0938/uni093E/uni0927/uni093E/uni0930/uni0923) 428-571+400-/uni0921/g5470/uni091F/g5470/uni092A/uni09400/uni0964
Website: http://egazette.bih.nic.in
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