The Bihar Value Added Tax (Amendment) Act, 2012

िनबंधन सं(cid:8) या पी0ट(cid:15)0-40 (cid:18)(cid:18)(cid:18)(cid:18)बबबबहहहहाााारररर गगगगजजजजटटटट अअअअससससााााधधधधााााररररणणणण अअअअंंककंंकक (cid:18)(cid:18)(cid:18)(cid:18)बबबबहहहहाााारररर ससससररररककककाााारररर (cid:26)(cid:26)(cid:26)(cid:26)ाााारररराााा ूूूूककककााााििििशशशशतततत 5555 भभभभाााािििि 1111999933334444 ((((शशशश0000)))) ((((सससस00ंं0ंं0 पपपपटटटटननननाााा 444422228888)))) पपपपटटटटननननाााा,,,, ससससोोोोममममववववाााारररर,,,, 22227777 अअअअगगगगःःःःतत तत 2222000011112222 fof/k foHkkx &&&&&&&&& vf/klwpuk, a 27 vxLr 2012 l0a ,y0th0&1&12@2012@yst% 373—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 16 vxLr] 2012 dk s vuqefr n s pqd sa g]Sa bld s }kjk lo&Z lk/kkj.k dh lwpuk d s fy; s izdkf'kr fd;k tkrk gAS fcgkj&jkT;iky d s vkns'k l]s fouksn dqekj flUgk] ljdkj d s lfpoA 2 (cid:18)बहार गजट (असाधारण), 27 अगः त 2012 [fcgkj vf/kfu;e 14] 2012] fcgkj eYw ;of)Zr dj ¼l'a kk/s 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/kku eaMy }kjk fuEufyf[kr :Ik esa ;g vf/kfu;fer gks%& 1- laf{kIr uke] foLrkj vkSj izkjaHkA&¼1½ ;g vf/kfu;e fcgkj eYw ;of)Zr dj ¼l'a kk/s ku½ vf/kfu;e] 2012 dgk tk ldxs kA ¼2½ bldk foLrkj lEi.w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g rqjr izoÙ` k gkxs kA 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&16 esa la'kks/kuA&¼1½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&16 dh mi&/kkjk ¼1½ d s izFke ijardq dk s fuEukfa dr l s izfrLFkkfir fd;k tkrk gS] ;Fkk%& ^^ijar q tc fdlh ekg d s fy, [kMa ¼d½ ;k [kMa ¼[k½ ;k [kMa ¼x½ ;k [kMa ¼?k½ ;k [kMa ¼³½ d s v/khu fuo's k dj izfrnk; d s fy, nkok mlh ekg d s fy, mRiknu dj l s vf/kd gksrk gS] rk s ,slk vkf/kD; i'pkrorh Z ekgk sa d s mRiknu dj d s fo#) lek;kts u d s fy, vxzf.kr fd;k tk;xs k%** ¼2½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&16 dh mi&/kkjk ¼1½ d s izFke ijarqd d s mijakr fuEufyf[kr nk s u; s ijardq var%LFkkfir fd; s tk;xsa ]s ;Fkk& ^^ijar q ;g vkSj fd fuo's k dj Øfs MV dk dkbs Z vkf/kD; ml o"kZ ftle sa og mn~Hkwr gvq k Fkk dh lekfIr d s nk s o"kksZ a d s ckn d s mRiknu dj d s fo#) lek;kts u gsr q vxzlkfjr ugh fd;k tk;xs k ,o a fuo's k dj izfrnk; dh ,slh jkf'k tk s mDr vof/k d s lekfIr ij vlek;kfs tr jg tkrh g S dk s bl vf/kfu;e dh /kkjk&68] /kkjk&69] /kkjk&69d vkSj /kkjk&71 d s mic/a kk sa d s v/khu jgr s gq, O;ogkjh dk s ,sl s vkf/kD; d s lca /a k e sa fooj.kh nkf[ky fd; s tku s d s rhu ekg d s Hkhrj izfrnk; fd;k tk;xs k% ijarq vkSj Hkh fd f}rh; ijUrqd d s v/khu fuo’s k dj&izfrnk; dh dkbs Z jkf'k foÙkh; o"kZ d s vfa re ekg d s i'pkr~ fdlh ekg d s mRiknu dj l s lek;kts u gsrq rc rd vxzlkfjr ugh dh tk;xs h tc rd nkok dju s okyk O;olk;h fofgr dh xbZ lpw uk ,o a 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 eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh mi&/kkjk ¼1½ d s [kMa ¼³½ d s var e sa i.w kZfojke ^^A** dk s v)Zfojke ^^(** l s izfrLFkkfir fd;k tk;xs kA ¼2½ bl izdkj izfrLFkkfir ^^(** d s i'pkr ~ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh mi&/kkjk ¼1½ d s [kMa ¼³½ d s i'pkr ~ fuEufyf[kr u;k [kMa ¼p½ var%LFkkfir fd;k tk;xs k(& ^^¼p½ fooj.kh e sa fuo's k dj izfrnk; ,o a dVkSrh d s vU; nkok sa d s leFkuZ e sa fofgr dh xb Z lpw uk ,o a lk{; fofgr jhfr l s nkf[ky dh xb Z gAS ** ¼3½ fcgkj eYw ;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh mi&/kkjk ¼1½ d s i'pkr ~ fUkEufyf[kr ubZ mi&/kkjk ¼1d½ varfo"VZ fd;k tk;xs k] ;Fkk%& ^^¼1d½ mi&/kkjk ¼1½ e sa fdlh ckr d s gksr s g,q Hkh] fdlh foÙkh; o"k Z d s vfa re frekgh dh ,slh gj fooj.kh ftld s lca /a k e sa fuo's k dj&izfrnk; dh jkf'k mRiknu dj dh jkf'k l s vf/kd gk]s ;Fkkfofgr jhfr ,o a le; l s nkf[ky fd; s tku s d s rhu ekg d s Hkhrj lfa of{kr dh tk;xs hA** fcgkj&jkT;iky d s vkns'k l]s fouksn dqekj flUgk] ljdkj d s lfpoA 27 vxLr 2012 l0a ,y0th0&1&12@2012@yst% 374—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad 16 vxLr 2012 dk s vuqer fcgkj ewY; of)Zr dj ¼la'kk/s ku½ vf/kfu;e] 2012 dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky d s izkf/kdkj l s bld s }kjk izdkf'kr fd;k tkrk g]S ftl s Hkkjrh; lafo/kku d s vuqPNsn&348 d s [kaM¼3½ d s v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk e sa izkf/kd`r ikB le{kk tk;sxkA fcgkj&jkT;iky d s vkns'k l]s fouksn dqekj flUgk] ljdkj d s lfpoA (cid:18)बहार गजट (असाधारण), 27 अगः त 2012 3 [Bihar Act 14, 2012] The Bihar Value Added Tax (Amendment) Act, 2012 AN ACT TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27 OF 2005) Be it enacted by the Legislature of the State of Bihar 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 under 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 following two new provisos shall be inserted, namely:- "Provided further that no excess of input tax credit, as aforesaid, shall be carried forward for adjustment against the output tax beyond a period of two years from the end of the financial year in which such excess arose and any amount of input tax credit that remains unadjusted after the expiry of the said period shall, subject to the provisions 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 under the second proviso shall be carried forward for adjustment against the output tax of a month later than the last month of the financial year 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, 2005 (Act 27 of 2005) shall be substituted by a semi colon “;”. (2) After the semi colon so substituted, the following 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 prescribed, in support of claims relating to input tax credit and other deductions 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 financial year in respect of which the amount of input tax credit exceeds the amount of output tax shall, 4 (cid:18)बहार गजट (असाधारण), 27 अगः त 2012 within three months of its filing, be scrutinized in such manner and within such time as may be prescribed." By order of the Governor of Bihar, VINOD KUMAR SINHA, Secretary to Government. ————— अधी.क, सिचवालय मुिणालय, (cid:18)बहार, पटना (cid:26)ारा ूकािशत एवं मु3ित। (cid:18)बहार गजट (असाधारण) 428-571+400-ड(cid:15)0ट(cid:15)0पी0। Website: http://egazette.bih.nic.in