Bihar Government amends Bihar Value Added Tax Rules, 2005

Mar 07, 2019 | by Avantis RegTech Legal Research Team

The State Government of Bihar on March 05, 2019, has issued a Notification to make amendments in Bihar Value Added Tax Rules, 2005. 

After Rule 19(2)(b) of the Bihar Value Added Tax Rules, 2005, two provisos has been added:

“Provided that as regards the period commencing from the 1st day of April, 2017 and terminating on the 30th day of June, 2017, the quarterly or, as the case may be, the revised return furnished by a dealer in respect of the said period shall, for the purposes of the Act, be deemed to be the annual return for the financial year 2017-18 if the said dealer furnishes the following information to the prescribed authority on or before the 30th day of March, 2019.

Provided further that nothing contained in the first proviso shall apply to any person who is engaged in the sale of motor spirit (commonly known as petrol), high speed diesel, natural gas, aviation turbine fuel and petroleum crude.”

 This notification will come into force with effect from the date of its issue.

Click here to download the Notification.




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