The act being central governments legislation was enacted with its short title as the bihar value added tax act, 2005 act no. Form avii application for revision under section 73 of the bihar value added tax ordinance, 2005 see rule 454 before the commercial taxes tribunal, bihar, patna. Statement under section 41 of the bihar value added tax. An act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the state of bihar and to provide for matters connected therewith or incidental thereto. Notice of hearing under section 32 of the bihar value added tax act, 2005. Application for cancellation of certificate of registration. Every dealer permitted to pay tax under section 15 shall also deposit the tax, arrived at after applying the rate specified in the notification issued under section 15 to his quarterly turnover, on or before the fifteenth day of the month following the quarter to which it relates and shall enclose the proof of payment in the form and manner prescribed along with the statement required to be furnished under sub section 4. Form nix notice of hearing under section 43 of the bihar value added tax act, 2005. Jan 08, 2019 west bengal value added tax rules, 2005. Be it enacted by parliament in the fiftysixth year of the republic of india as follows.
Sales or purchases of goods liable to tax under this act has been underassessed or has escaped assessment. Application for grant of certificate for nondeduction of tax form bills of a supplier. Bihar value added tax ordinance, 2005 of goods traded in the. Definitions in this act, unless the context otherwise specifies, 1 act means the tripura value added tax act.
Modalities for market value assessment of land in w. The bihar value added tax act, 2005legislative department. Value added tax or vat as is it commonly known has been in existence in the country for around a decade now, and is an indirect tax which removed the ambiguity of general sales tax. Indemnity bond under the bihar value added tax rules, 2005. Ours is a partnership firm dedicated to provide wide range of professional services in the fields of accounting, audit, taxation, consultancy, litigation, statutory and other regulatory services. Every dealer permitted to pay tax under section 15 shall also deposit the tax, arrived at after applying the rate specified in the notification issued under section 15 to his quarterly turnover, on or before the fifteenth day of the month following the quarter to which it relates and shall enclose the proof of payment in the form and manner prescribed along with the statement required to be furnished under sub. Bihar value added tax act, 2005 the employees state insurance act, 1948 the employees provident funds and miscellaneous provisions act, 1952 profession tax act the indian partnership act, 1932 societies registration act, 1860. In exercise of the powers conferred by section 94 of the jharkhand value added tax act, 2005 jharkhand act 05, 2006, the governor of jharkhand hereby makes the following rules. Notice under subsection 1 of section 24 of the bihar value added tax act, 2005.
Bihar value added tax rules, 2005 rushabh infosoft. In exercise of the powers conferred by section 93 of the bihar value added tax ordinance, 2005 bihar ordinance 1 of 2005, the governor of bihar hereby makes the following rules. Bihar value added tax act, 2005 karnataka value added tax act, 2003 andhra pradesh value added tax act, 2005 the uttar pradesh value added tax act 2008. Bihar disposal of registration application under vat act, 2005. Form aiii, application for grant of certificate for nondeduction of tax form bills of a. Notice of demand under section 47 of the bihar value added. No action shall be taken under this section in respect of any amount of tax, interest and penalty, if any, the date of payment of which has been extended or the realisation of which has been stayed under this act during the period of such extension or stay. Quarterly return to be filed by dealers paying tax under section 15 of the bihar value added tax act, 2005.
In exercise of powers conferred under subsection 2 of section 57 of the bihar value added tax act, 2005, you are, hereby required to furnish the following information by. Bihar value added tax act, 2005 the employees state insurance act, 1948 the employees provident funds and miscellaneous provisions act, 1952 profession tax act. Homenotice under subsection 2 of section 25 of the bihar value added tax act, 2005 notice under subsection 2 of section 25 of the bihar value added tax act, 2005 notice under subsection 2 of section 25 of the bihar value added tax act, 2005. Maharashtra value added tax act 2002 rajasthan value added tax act, 2003. It has been developed with an objective to enable a single window access to information and services being provided by the various indian government entities. Now, therefore, in exercise of the power conferred by clause 1 of article 2 of the constitution of india, the governor of bihar is pleased to promulgate the following ordinance. The bihar value added tax act, 2005 legislation vlex 29637334. Formvrv, register of sales tax practitioners enrolled under section 92 of the bihar value added tax ordinance, 2005. Muthukumar in the year 2008, it has soared to great heights, handling various aspects of audit, accounting, tax management and other consultancy services for a wide range of clients in the manufacturing, service and consumer oriented trading sectors. Bihar value added tax ordinance, 2005 an ordinance to realise tax on the value addition in course of sales and purchases of goods traded in the state of bihar preamble whereas, the legislature of the state of bihar is not in session. Form bii indemnity bond under the bihar value added tax rules, 2005 see rule 419 and 51.
Form o refund order under the bihar value added tax act, 2005 see rule 17. The bihar value added tax act, 2005 legislation vlex. Form bii indemnity bond under the bihar value added tax. The tax payable under this act shall be paid in the manner hereinafter provided. Statement under section 41 of the bihar value added tax act, 2005. Insertion of a new section 15a in the bihar value added tax act, 2005 act 27 of 2005. Form of audited income statement under section 52 of the. Refund order under the bihar value added tax act, 2005.
Bihar tax on professions, trades, callings and employments act, 2011. As introduced in the legislative assembly a bill to reenact the law to provide for the levy of a value added tax on the sales or purchases of goods in the state of himachal pradesh and for. Whereas subrule 9 of rule 41 of the bihar value added tax rules, 2005, requires. The goa value added tax rules, 2005 in exercise of the powers conferred by section 83 of the goa value added tax act, 2005 act no 9 of 2005 and all other powers enabling it in this behalf, the government of goa hereby makes the following rules, namely. Sales or purchases of goods liable to tax under this. Bihar value added tax ordinance, 2005 of goods traded. The west bengal value added tax rules, 2005 annexure to waybill in form 50a details of invoices tax invoices cash memos bills challans forwarding notes and of goods in relation to sl. Whereas you have collected tax in contravention of the provisions of section 431. Andhra pradesh value added tax act, 2005 bihar value added tax act, 2005 the employees state insurance act, 1948 the employees provident funds and miscellaneous. Home actsofparliamentfromtheyear the bihar value added tax act, 2005. Form nv notice of hearing under section 31 of the bihar value added tax act, 2005 see rule 229. Receipts under the bihar value added tax ordinance, 2005.
Form avii application for revision under section 73 of the. Rates of depreciation under income tax act roc filing fees as per companies act, 20 roc fee structure as per companies act, 20. Bihar entry of goods into local areas for consumption act. Bihar value added tax act, 2005 in the sum of rupees.
Quarterly return under section 24 of the bihar value added. All posts tagged under bihar value added tax act 2005 patna hc confirms appointment of a retired vat officer as member of vat appellate tribunal read judgment in a recent ruling, the division bench of the patna high court confirmed the validity of the appointment of a retired official of commercial taxes department as member accounts of. The purpose and object for which the present act was provided is for consolidation and amendment of laws relating to imposition of tax on sales or purchase of goods in the bihar state. Valid upto date of generation of the waybill in form office. Short title and commencement 1 these rules may be called bihar value added tax rules, 2005. Bihar value added tax act, 2005 karnataka value added tax act, 2003 andhra pradesh value added tax act, 2005 the uttar pradesh value added tax act 2008 west bengal value added tax act, 2003 punjab value added tax act. To amend the bihar value added tax act, 2005 act 27 of 2005, the bihar taxation on luxuries in hotel act, 1988 act 5 of 1988 and the. Whereas, the legislature of the state of bihar is not in session. Rajasthan value added tax act, 2003 bihar value added tax act, 2005 karnataka value. Page 1 bihar value added tax rules, 2005 24th march, 2005 s. The bihar value added tax act of 2005 contains the provisions for the implementation of vat in the state. Notice under subsection 2 of section 25 of the bihar value. The provisions of sections 39 and 47 shall, mutatis mutandis, apply for recovery of any amount of tax deducted but not deposited into the government treasury or any penalty imposed under this section.
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