This Act amends the Bihar Value Added Tax Act, 2005 by changing three references: 20% to 30%, 13.5% to 14.5%, and 90 days to 60 days; it also repeals the 2016 VAT Ordinance with savings for actions already taken.
(cid:4)(cid:4)ननबबंधंधनन ससं(cid:10)ं(cid:10) य याा पी0ट(cid:21)0-40 ॢबहह(cid:4)(cid:4)रर गजट [[सस(cid:3)(cid:3)धध(cid:3)(cid:3)ररणण [[कक(cid:8)(cid:8) ॢॢॢबबबहहह(cid:4)(cid:4)(cid:4)ररर सससरररककक(cid:4)(cid:4)(cid:4)ररर हहह(cid:4)(cid:4)(cid:4)ररर(cid:4)(cid:4)(cid:4) (cid:10)(cid:10)(cid:10)ककक(cid:4)(cid:4)(cid:4)०००शशशततत 15 च(cid:26)(cid:27) 1(cid:28)3(cid:30) (cid:31)श(cid:15) (स(cid:14)(cid:15) पटन(cid:4) 2(cid:20)2) पपटटनन(cid:4)(cid:4)! स"मव(cid:4)र! 4 अ(cid:15)ील 2(cid:15)1% fof/k foHkkx ——— vf/klpw uk, a 4 vizhy 2016 lŒa ,y0th0&01&01@@22001166@57&yst—ffccggkkjj ffoo//kkkkuu eeMaMa yy }}kkjjkk ;;FFkkkkiikkffjjrr ffuuEEuuffyyff[[kkrr vf/kfu;e] ffttlliijj eeggkkeeffggee jjkkTT;;iikkyy ffnnuukkadad 1 vizhy 22001166 ddkk s s vvuueqeq ffrr nn s s ppqdqd ss ga]S bld s }kjk lloo&Z&Z llkk//kkkkjj..kk ddhh llpwpw uukk dd s s ffyy;; s s iizdzdkkff''kkrr ffdd;;kk ttkkrrkk gg S S AA ffccggkkjj&&jjkkTT;;iikkyy dd s s vvkknn's's kk ll]s]s lltata ;; ddqeqekkjj]] lljjddkkjj dd s s lfpoA 2 ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15)(cid:16) 4 अ(cid:15)ील 2016 [ffffccccggggkkkkjjjj vvvvffff////kkkkffffuuuu;;;;eeee 4444]]]] 2222000011116666] fcgkj ewY;of)Zr dj vf/kfu;e] 2016 fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dk la’kks/ku djus gsrq vf/kfu;eA Hkkjr x.kjkT; d s lM+lBo sa o"k Z e sa fcgkj jkT; fo/kkueMa y }kjk fuEufyf[kr :Ik e sa ;g vf/kfu;fer gk s %& 1- laf{kIr uke] foLrkj vkSj çkjEHkA&¼1½ ;g vf/kfu;e fcgkj eYw ;of)Zr dj vf/kfu;e] 2016 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g rqjr ço`Ùk gkxs kA 2- vf/kfu;e 27] 2005 dh /kkjk&3d esa la'kks/kuA& mDr vf/kfu;e] 2005 dh /kkjk 3d dh mi&/kkjk ¼1½ e sa ç;qDr 'kCn **chl çfr'kr** 'kCn **rhl çfr'kr** }kjk çfrLFkkfir fd; s tk,xa As 3- vf/kfu;e 27] 2005 dh /kkjk&14 esa la'kks/kuA& mDr vf/kfu;e] 2005 dh /kkjk&14 dh mi&/kkjk ¼1½ d s [kMa &¼?k½ e sa ç;qDr 'kCn **lk< +s rsjg çfr'kr** 'kCn **lk< +s pkSng çfr'kr** }kjk çfrLFkkfir fd; s tk,xa As 4- vf/kfu;e 27] 2005 dh /kkjk&70 esa la'kks/kuA& mDr vf/kfu;e] 2005 dh /kkjk&70 e sa tgk¡&tgk¡ 'kCn **uCc s fnu** ç;qDr g]Sa dk s 'kCn **lkB fnu** }kjk çfrLFkkfir fd;k tk,xkA 5- fujlu ,oa O;ko`fÙkA& ¼i½ fcgkj eYw ;of)Zr dj v/;kn's k] 2016 ¼fcgkj v/;kn's k l[a ;k&1] 2016½ bld s }kjk fujflr fd;k tkrk gSA ¼ii½ ,sl s fujlu d s gksr s gq, Hkh mDr v/;kn's k d s }kjk ;k d s v/khu çnÙk fdlh 'kfDr d s ç;kxs e sa fd;k x;k dkbs Z dk;Z ;k dh x;h dkbs Z dkjZokb Z bl vf/kfu;e }kjk ;k d s v/khu çnÙk 'kfDr;k sa d s ç;kxs e sa fd;k x;k ;k dh x;h le>h tk;xs h] ekuk s ;g vf/kfu;e ml fnu çoÙ` k Fkk ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh x;h FkhA fcgkj&jkT;iky d s vkn's k l]s lta ; dqekj] ljdkj d s lfpoA ——— 4 vizhy 2016 l0a ,y0th0&01&01@2016@58&yst—fcgkj fo/kku eMa y }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk 1 vizhy 2016 dk s vuqer fcgkj ewY;of)Zr dj vf/kfu;e] 2016 dk fuEufyf[kr vxa zts h vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk idz kf'kr fd;k tkrk gS] ftl s Hkkjrh; lfao/kku d s vuqPNns &348 d s [kMa ¼3½ d s v/khu mDr vf/kfu;e dk vxa zts h Hkk"kk e sa izkf/kd`r ikB le>k tk;xs k A fcgkj&jkT;iky d s vkn's k l]s lta ; dqekj] ljdkj d s lfpoA [Bihar Act 4, 2016] BIHAR VALUE ADDED TAX ACT, 2016 AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27, 2005) Be it enacted by the Legislature of the State of Bihar in the Sixty-Seventh year of the Republic of India as follows:- 1. Short title, extent and commencement.— (1) The Act may be called the Bihar Value Added Tax (Amendment ) Act, 2016. (2) It shall extend to the whole of the State of Bihar. (3) It shall come into force at once. 2. Amendment of section-3A of Act 27, 2005— The words "twenty percentum" used in sub-section (1) of section-3A of the said Act, 2005 shall be substituted by the words "thirty percentum." (cid:26)बहार गजट (असाधारण), 4 अ(cid:15)ील 2016 3 3. Amendment of section-14 of Act 27, 2005.— The words "thirteen and a-half percent" used in clause (d) of sub-section (1) of section-14 of the said Act, 2005 shall be substituted by the words "fourteen and a-half percent." 4. Amendment of section-70 of Act 27, 2005.— The words "ninety days" used anywhere in section-70 of the said Act, 2005 shall be substituted by the words " sixty days." 5. Repeal and Savings— (i) Bihar Value Added Tax Ordinance, 2016 (Bihar Ordinance No.-1, 2016) is hereby repealed. (ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken. By order of the Governor of Bihar, SANJAY KUMAR, Secretary to the Government. ———— [ध(cid:17)¡क(cid:16) स०चव(cid:4)लय म१(cid:27)ण(cid:4)लय(cid:16) ॢबह(cid:4)र(cid:16) पटन(cid:4) ह(cid:4)र(cid:4) (cid:31)क(cid:4)०शत eव # म१ॢ(cid:27)त? ॢबह(cid:4)र गजट (cid:10)[स(cid:4)ध(cid:4)रण(cid:15) 272%5'1+400%ड(cid:17)+ट,+प(cid:17)+? Website: http://egazette.bih.nic.in