The BIHAR TAXATION LAW AMENDMENT ACT, 2017
This Act amends the Bihar Value Added Tax Act, 2005, including tax return filing, tax-rate powers, interest for late payment, and deletion of several sections and schedules.
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The BIHAR TAXATION LAW AMENDMENT ACT, 2017
This Act amends the Bihar Value Added Tax Act, 2005, including tax return filing, tax-rate powers, interest for late payment, and deletion of several sections and schedules.
ििननबबंधंधनन ससं(cid:18)ं(cid:18) य याा पी0ट$0-40 (cid:1)(cid:1)(cid:1)(cid:1)बबबबहहहहहहहहाााााााारररररररर गगगगगगगगजजजजजजजजटटटटटटटट अअअअअअअअससससससससााााााााधधधधधधधधााााााााररररररररणणणणणणणण अअअअंंककंंकक (cid:1)(cid:1)(cid:1)(cid:1)बबबबहहहहाााारररर ससससररररककककाााारररर (cid:23)(cid:23)(cid:23)(cid:23)ाााारररराााा ूूूूूूूूककककककककााााााााििििििििशशशशशशशशतततततततत 18 ववववैैशशैैशशााााखखखख 1939 (शशशश0) ((((ससससंं0ंं पपपपटटटटननननाााा 378)))) पपपपपपपपटटटटटटटटननननननननाााााााा, ससससोोोोममममववववाााारररर, 8888 ममममईईईई 2017 ffffooooffff////kkkk ffffooooHHHHkkkkkkkkxxxx &&&&&&&&&& vvvvffff////kkkkllllwpwpwpwpuuuukkkk,,,, aa aa 8888 eeeebbbb ZZ ZZ 2222000011117777 llll00aa00aa ,,,,yyyy0000tttthhhh0000&&&&00001111&&&&11115555@@@@@@@@22222222000000001111111177777777@@@@@@@@9999999966666666yyyyyyyystststststststst%%%%%%%% A&fcgkj fo/kku eaMy }kjk ;Fkkikfjr dk ffuuEEuuffyyff[[kkrr vvff//kkffuu;;ee]] ftlij egkefge jkT;iky ffffnnnnuuuukkkkadadadad 0000000033333333 eeeeeeeebbbbbbbb]]ZZ]]ZZ]]ZZ]]ZZ 22222222000000001111111177777777 ddkk s s vvuuqeqeffrr nn s s ppqdqd s s gg]Sa]Sa bblldd s s }}kkjjkk lloo&Z&Z llkk//kkkkjj..kk ddhh llwpwpuukk d s fy; s izdkf'kr fd;k tkrk gAS fcgkj&jjkkTT;;iikkyy dd s s vvkknns's'kk ll]s]s llllqjqjqjqjsUsUsUsUææææ iiiiiiiizlzlzlzlzlzlzlzlkkkkkkkknnnnnnnn ''''''''kkkkkkkkeeeeeeeekkkkkkkk]]ZZZZ]]ZZZZ lljjddkkjj dd s s llffppooA 2 (cid:1)बहार गजट (असाधारण), 8 ममममईईईई 2017 [ffffccccggggkkkkjjjj vvvvffff////kkkkffffuuuu;;;;eeee 11113333]]]] 2222000011117777] ffffccccggggkkkkjjjj ddddjjjjkkkk////kkkkkkkkuuuu ffffooooffff////kkkk ¼¼¼¼llll''aa''aa kkkkkkkk//ss//sskkkkuuuu½½½½ vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000011117777 ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ¼¼¼¼vvvvffff////kkkkffffuuuu;;;;eeee 22227777]]]] 2222000000005555½½½½ ddddkkkk llll''aa''aa kkkkkkkk//ss//sskkkkuuuu ddddjjjjuuuu ss ss dddd ss ss ffffyyyy,,,, ffffoooo////kkkk;;ss;;ss ddddAAAA Hkkjr x.kjkT; d s vM+lBo sa o"k Z e sa fcgkj jkT; fo/kku&eMa y n~okjk fuEufyf[kr :i e sa ;g vf/kfu;fer gk%s& 1111---- llllffaaffaa{{{{kkkkIIIIrrrr uuuukkkkeeee]]]] iiiizkzkzkzkjjjjHHaaHHaa kkkk vvvvkkkkSSjjSSjj ffffooooLLLLrrrrkkkkjjjj AAAA &&&& ¼1½ ;g vf/kfu;e fcgkj djk/kku fof/k ¼l'a kk/s ku½ vf/kfu;e] 2017 dgk tk ldxs kA ¼2½ bldk foLrkj lia .w kZ fcgkj jkT; e sa gkxs kA ¼3½ ;g ml rkjh[k dk s izoR` r gkxs k] tk s fcgkj ljdkj] jkti= e]sa vf/klpw uk }kjk] fu;r dj s % Ikjarq bl vf/kfu;e d s fHkUu&fHkUu mic/a kk sa d s fy, fHkUu&fHkUu rkjh[k sa fu;r dh tk ldxsa h vkSj ,sl s fdlh mic/a k e sa bl vf/kfu;e d s izkjHa k d s izfr fdlh funsZ'k dk ;g vFkZ yxk;k tk;xs k fd og ml mic/a k d s izo`Ùk gkus s d s ifzrfunsZ'k gSA 2222---- iiiiffffjjjjHHHHkkkkkkkk""""kkkkkkkk AAAA &&&& ^^fu;r rkjh[k** l s og rkjh[k vfHkizsr gS ftldk s bl l'a kk/s ku vf/kfu;e] 2017 d s mic/a k izo`Ùk gkxsa As 3333---- ffffccccggggkkkkjjjj eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ////kkkkkkkkjjjjkkkk ¼¼¼¼2222BBBB½½½½ ddddkkkk llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& ¼1½ fcgkj eYw ; of)Zr dj vf/kfu;e] 2005 ¼bl vf/kfu;e e sa bld s i'pkr~] ^^eYw ; of)Zr dj vf/kfu;e** d s :i e sa fufnZ"V½ dh /kkjk 2 dk [k.M ¼B½ fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk%& ^¼B½ ^^eky** l s vfHkizsr gS(* lfao/kku dh lkroh a vuqlpw h d s lpw h II d s izfof"V 54 e sa lfEefyr eky( ¼2½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 2 d s [k.M ¼.k½ d s mi&[k.M ¼i½ rFkk ¼ii½ foykfsir fd, tk,xsa As 4444---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 3333dddd eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e dh /kkjk 3d dh mi/kkjk ¼1½ e sa 'kCn ^^mld s }kjk lna ;s dj d s vyko*s* d s ckn 'kCn ^^vuqlpw h IV e sa fofuZfn"V** foykfsir fd, tk,xsa As 5555---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 3333dddddddd ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 3dd foykfsir dh tk;xs hA 6666---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 4444 ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005dh /kkjk 4 foykfsir dh tk;xs hA 7777---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 5555 ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 5 foykfsir dh tk;xs hA 8888---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 7777 ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 7 foykfsir dh tk;xs hA 9999---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ////kkkkkkkkjjjjkkkk 8888 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 8 e sa 'kCn rFkk vda ^^/kkjk 6** d s ckn 'kCn legw ] vda ,o a dk"sBd ^^/kkjk 7 ;k /kkjk 13 dh mi&/kkjk ¼2½** dk s 'kCn legw ] vda ,o a dk"sBd ^^/kkjk 13 dh mi&/kkjk ¼1½** }kjk ifzrLFkkfir fd, tk,xsa As 11110000---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ////kkkkkkkkjjjjkkkk 11113333 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& ¼1½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼1½ foykfsir dh tk;xs h rFkk /kkjk 13 dh orZeku mi&/kkjk,¡ ¼2½ rFkk ¼3½ dk s Øe'k% ¼1½ ,o a ¼2½ d s :i e sa iqu% l[a ;kfadr fd;k tk;xs kA ¼2½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼d½ fuEufyf[kr }kjk izfrLFkkfir fd;k tk;xs k] ;Fkk%& ^^¼d½ ekyk sa dh fcØh ij dj dk mn~xzg.k jkT; e sa fcØh dh J[`a kyk e sa ,sl s fcUnq ;k fcUnqvk sa ij fd;k tk;xs k tSlk jkT; ljdkj vf/klpw uk }kjk fofufnZ"V djAs ** ¼3½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼[k½ e sa 'kCn ^^fdlh vf/klpw uk }kjk jkT; ljdkj** d s ckn 'kCn ^^vuqlpw h IV e sa fofufnZ"V** foykfsir fd; s tk,xsa sA ¼4½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 13 dh mi&/kkjk ¼2½ dk [k.M ¼x½ e sa 'kCn ^^izdkf’kr vf/klpw uk }kjk jkT; ljdkj** d s ckn 'kCn ^^vuqlpw h IV e sa fofufnZ"V** foykfsir fd; s tk;xsa sA 11111111---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ////kkkkkkkkjjjjkkkk 11114444 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 14 fuEufyf[kr }kjk izfrLFkkfir dh tk;xs h] ;Fkk%& ^^14- ekyk sa dh fcØ; dher ij] ipkl l s vuf/kd] fdUrq chl ifzr'kr l s vU;qU; dh ,slh nj l]s tk s jkT; ljdkj] ,slh 'krk sZa vkSj fuc/a kuk sa d s v/khu jgr s gq;]s vf/klpw uk }kjk fofufnZ"V dj]s dj lna k; gkxs kA (cid:1)बहार गजट (असाधारण), 8 ममममईईईई 2017 3 11112222---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 11115555 ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 15 foykfsir dh tk;xs hA 11113333---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 11115555dddd ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 15d foykfsir dh tk;xs hA 11114444---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 11115555[[[[kkkk ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 15[k foykfsir dh tk;xs hA 11115555---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 11116666 ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 16 foykfsir dh tk;xs hA 11116666---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ////kkkkkkkkjjjjkkkk 22224444 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼1d½ fuEufyf[kr }kjk izfrLFkkfir dh tk;xs h] ;Fkk%& ^^¼1d½izR;ds O;fDr] tk s dkbs Z jftfLVªd`r O;kgS kjh gS] izR;ds frekgh d s fy, fofufnZ"V :i l s fofgr foØ;] Ø;] izkfIr;k sa vkSj eky d s i"zsk.k rFkk fdlh vU; lOa;ogkj l s lEcfU/kr viu s lHkh lOa;ogkj d s lca /a k e sa ,d lgh ,o a lEi.w kZ fooj.kh fofgr izkf/kdkjh dk s ,sl s izk:i vkSj ,slh jhfr e]sa vk;qDr }kjk vf/klpw uk d s }kjk fofgr frfFk dk s ;k mll s iwoZ nkf[ky djxs k% fdUrq ;g Hkh fd] fHkUu izdkj d s jftfLVªd`r O;kSgkjh gsrq fHkUu frfFk fufnZ"V dh tk ldxsa hA ¼2½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼4½ ,o a ¼4d½ foykfsir dh tk;xs hA ¼3½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼5½ fuEufyf[kr }kjk izfrLFkkfir dh tk;xs h] ;Fkk%& ^^¼5½ ;fn dkbs Z fooj.kh nkf[ky dju s d s fy, fofgr fu;r rkjh[k vodk'k dk fnu gS rk s vxyh rkjh[k dk s ftldk s dk;kZy; [kqyrk gS] fu;r rkjh[k le>h tk;xs hA** ¼4½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼6½ e as 'kCn] vda ,o a dk"sBd^^mi&/kkjk ¼1d½ ;k mi&/kkjk ¼2½ ;k mi&/kkjk ¼3½ ;k mi&/kkjk ¼4½** 'kCn] vda ,o a dk"sBd ^^mi&/kkjk ¼1d½ ;k mi&/kkjk ¼3½** }kjk izfrLFkkfir fd, tk,saxAs ¼5½ eYw ; of)Zr dj vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼6½ d s izFke ijarqd d s 'kCn legw ^^mi&/kkjk ¼3½** d s i'pkr~ 'kCn] vda ,o a dk"sBd ^^;k mi&/kkjk ¼4½ ;k mi&/kkjk ¼4d½** dk s foykfsir fd;k tk;xs kA ¼6½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼7½ e sa 'kCn legw ^^nkf[ky** d s i'pkr~ 'kCn] vda ,o a dk"sBd ^^mi&/kkjk ¼1d½ d s v/khu frekgh fooj.kh vFkok mi&/kkjk ¼4½ d s v/khu frekgh C;kSj*s* dk s 'kCn] vda ,o a dk"sBd ^^mi&/kkjk ¼1d½ d s v/khu fooj.kh** }kjk izfrLFkkfir fd, tk,xsa As ¼7½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼8½ d s 'kCn] vda ,o a dk"sBd ^^vFkok mi&/kkjk ¼3½** d s i'pkr~ 'kCn] vda ,o a dk"sBd vFkok mi&/kkjk ¼4d½ vFkok mi&/kkjk ¼4½ v/khu frekgh C;kSj*s* dk s foykfsir fd;k tk;xs kA ¼8½ eYw ; of)Zr dj vf/kfu;e dh /kkjk 24 dh mi&/kkjk ¼9½ d s [k.M ¼d½ e sas 'kCn legw ^^/kkjk 15 dh mi&/kkjk ¼1½ rFkk mi&/kkjk ¼4½ d s v/khu dj pqdku s d s vuqKkr izR;ds C;kSgkjh dk s NkMs d+ j**dk s foykfsir fd, tk,xsa As ¼9½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼9½ dk [k.M ¼[k½ foykfsir fd;k tk;xs kA ¼10½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24 dh mi&/kkjk ¼10½ fuEufyf[kr }kjk izfrLFkkfir dh tk;xs h] ;Fkk%& ^^¼10½ ;fn dkbs Z O;kgS kjh] mi&/kkjk ¼1d½ d s v/khu nh tku s okyh vifs{kr fooj.kh mi&/kkjk ¼9½ d s mic/a kk sa d s vuqlkj dj dh jde dk lna k; dju s d s fy, vlQy jgrk g S rk s ,slk O;kgS kjh%& ¼d½ mld s }kjk ;FkkfLFkfr fooj.kh ;k =Sekfld lfa{kIr fooj.k ;k iqujhf{kr fooj.kh d s vuqlkj mi&/kkjk ¼9½ d s v/khu lna k; ij dj( ;k ¼[k½ ml vof/k d s fy, lna k; ij dj] ftld s fy, og mi&/kkjk ¼1½ d s v/khu fooj.kh nus s e sa vlQy jgk gS] ml rkjh[k l s ftldk s bl izdkj lna k; dj mld s lna k; dh rkjh[k dk s fu;r gk s x;k Fkk] fu;r jde d s M<s + izfr'kr ifzrekl dh nj l s C;kt dk lna k; dju s dk nk;h gkxs kA LLLLiiii""""VVVVhhhhddddjjjj....kkkk&&&&bl mi&/kkjk d s i;z kts u d s fy,]& ¼i½ tgk¡ dj d s lna k; e sa O;frØe dh vof/k ,d ekl l s de dh vof/k gS ogk¡ ,slh vof/k d s lca /a k e sa ,sl s dj ij lna ;s C;kt lekuqikfrd :i l s lxa f.kr fd;k tk,xk( ¼ii½ ^^ekl** l s rhl fnu vfHkizsr gASa ** 11117777---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 22224444dddd ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 24d foykfsir dh tk;xs hA 11118888---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 33330000 ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 30 foykfsir dh tk;xs hA 4 (cid:1)बहार गजट (असाधारण), 8 ममममईईईई 2017 11119999---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 33335555 eeee ssaa ssaa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& ¼1½eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1½ d s [k.M ¼[k½ rFkk ¼x½ foykfsir fd; s tk;xsa As ¼2½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1½ d s [k.M ¼p½ e sa 'kCn ^^d s tk s vuqlpw h 4 e sa ;FkkfofufnZ"V gS]** dk s foykfsir fd;k tk;xs kA ¼3½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1½ d s [k.M ¼p½ e sa 'kCn ^^}kjk vifs{kr lk{;** d s ckn 'kCn] vda ,o a dk"sBd ^^/kkjk 13 dh mi&/kkjk ¼2½]** 'kCn] vda ,o a dk"sBd ^^/kkjk 13 dh mi&/kkjk ¼1½]** }kjk ifzrLFkkfir fd, tk,xsa As ¼4½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 35 dh mi&/kkjk ¼1d½ dk s foykfsir fd;k tk;xs kA 22220000---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 33336666 ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 36 foykfsir dh tk;xs hA 22221111---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 55552222 eeee ssaa ssaa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& ¼1½eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 52 dh mi&/kkjk ¼1½ e sa dk"sBd] 'kCn rFkk vda ^^¼/kkjk 15 dh mi&/kkjk ¼1½] ;k mi&/kkjk ¼1d½ ;k mi/kkjk ¼4½ d s v/khu dj d s lna k; d s fy, vuKq kr O;kSgkjh l s fHkUu½** dk s foykfsir fd;k tk;xs kA ¼2½ eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 52 dh mi&/kkjk ¼4½ dk s foykfsir fd;k tk;xs kA 22222222---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 55553333 eeee sasa sasa llll''aa''aa kkkkkkkk//ss//sskkkkuuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 53 dh mi&/kkjk ¼1½ dk [k.M ¼d½ foykfsir fd;k tk;xs kA 22223333---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss ////kkkkkkkkjjjjkkkk 66669999dddd ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 dh /kkjk 69d foykfsir dh tk;xs hA 22224444---- eeeeYYwwYYww ;;;; ooooffff))))ZZrrZZrr ddddjjjj vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000000005555 ddddhhhh ss ss vvvvuuuuqqllqqllppwwppww hhhh I]]]] vvvvuuuuqqllqqllppwwppww hhhh II]]]] vvvvuuuuqqllqqllppwwppww hhhh III]]]] vvvvuuuuqqllqqllppwwppww hhhh IIIdddd rrrrFFFFkkkkkkkk vvvvuuuuqqllqqllppwwppww hhhh IV ddddkkkk ffffooooyyyykkkkiissiiss uuuuAAAA &&&& eYw ; of)Zr dj vf/kfu;e] 2005 d s lkFk mikc) vuqlpw h I] vuqlpw h II] vuqlpw h III] vuqlpw h IIId rFkk vuqlpw h IV] foykfsir dh tk;xsa hA 22225555---- OOOO;;;;kkkkoooo``ff``ffrrrrAAAA &&&& ¼1½ eYw ; of)Zr dj vf/kfu;e dk l'a kk/s ku ¼;FkkfLFkfr ftl s bld s i'pkr~ ^^,slk l'a kk/s ku** ;k ^^l'a kkfs/kr vf/kfu;e** dgk x;k gS½ mi/kkjk ¼2½ e sa mfYyf[kr foLrkj rd & ¼d½ ,sl s l'a kk/s ku d s le; fdlh Hkh izoR` r ;k fon~;eku dk s iqu% izofrZr ugh a djxs k( ;k ¼[k½ iwo Z izpkfyr l’akkfs/kr vf/kfu;e vkSj vkn's k ;k mld s v/khu lE;d ~ :i l s fd, x, ;k HkqDrh xbZ fdlh ckr dk s izHkkfor ugh a djxs k( ;k ¼x½ ,sl s l'a kk/s ku d s v/khu l'a kkfs/kr vf/kfu;e ;k vkn's k fdlh vf/kdkj] fo'k"skkf/kdkj] ck/;rk] ;k vftZr] izkns Hkwr ;k mixr nkf;Ro dk s ugh a djxs k% ijarq ;g fd fdlh vf/klpw uk d s n~okjk fofuo's k ij izkRs lkgu d s :i e sa vuqnRr dksbZ dj NVw ] fo'k"skkf/kdkj d s :i e sa tkjh ugh a jgxs h] ;fn fu;r fnu ij ;k mld s i'pkr~ mDr vf/klpw uk fo[kfaMr gk s tkrh gS( ¼?k½ fdlh dj] vf/kHkkj] 'kkfLr] C;kt tk s n;s g Sa ;k n;s gk s ldr s g Sa ;k dkbs Z leigj.k ;k l'a kkfs/kr vf/kfu;e d s mic/a kk sa d s f[kykQ fd, x, fdlh vijk/k d s lca /a k e sa mixr ;k fn, x, nMa dk s izHkkfor ugh a djxs k( ¼M-½ fdlh vUo"sk.k] tkpa ] fu/kkZj.k dk;Zokgh] U;k;fu.kZ;u vkSj vU; dkbs Z fof/kd dk;Zokgh ;k cdk;k sa dk s olyw h ;k ;FkkiwoksZDr fdlh dj] vf/kHkkj] 'kkfLr] tqekZuk] C;kt] vf/kdkj] fo'k"skkf/kdkj] ck/;rk] nkf;Ro] leigj.k ;k nMa d s lca /a k e sa mipkj vkSj fdlh ,sl s vUo"sk.k] tkpa ] fu/kkZj.k dk;Zokgh] U;k;fu.k;Z u vkSj vU; fof/kd dk;Zokfg;k sa ;k cdk;k sa dh olyw h ;k mipkj dk s lfaLFkr] tkjh ;k izofrZr dj ldxs k vkSj fdlh ,sl s dj] vf/kHkkj] 'kkfLr] tqekZuk] C;kt] leigj.k ;k nMa mn~x`fgr ;k vf/kjkfsir gk s ldxs k tSl s fd bl vf/kfu;e dk s bl izdkj l'a kkfs/kr ugh a fd;k x;k gS] dk s iHz kkfor ugh a djxs k ( ¼p½ dk;Zokfg;k]a ftld s varxZr ftudk lca /a k fdlh vihy] iuq foZykds u ;k funsZ'k ftUg s fu;r fnu l s iwoZ ;k ml fnu ij ;k mld s i'pkr~ mDr l'a kkfs/kr vf/kfu;e d s v/khu lfaLFkr fd;k x;k g S vkSj ,slh dk;Zokfg;k a mDr l'a kkfs/kr vf/kfu;e d s v/khu tkjh jgxsa h tSl s fd ;g vf/kfu;e izo`Rr ugh a gvq k gk s vkSj mDr vf/kfu;e dk s l'a kkfs/kr ugh a fd;k x;k gS] dk s iHz kkfor ugh a djxs kA ¼2½ fujlu d s iHz kko d s lna Hk Z e sa fcgkj ,o a mM+hlk lk/kkj.k [kMa vf/kfu;e] 1917 dh /kkjk 8 d s lk/kkj.k mi;kts u ij izfrdyw izHkko ;k iHz kkfor dju s d s mi/kkjk ¼1½ vkSj ¼2½ e sa fufnZ"V fof'k"V fo"k;k sa d s mYy[s k dk s ugh a j[kk tk,xkA fcgkj&jkT;iky d s vkns'k l]s llllqjqjqjqjsUsUsUsUææææ iiiizlzlzlzlkkkknnnn ''''kkkkeeeekkkk]]ZZ]]ZZ ljdkj d s lfpoA 8888 eeeebbbb ZZ ZZ 2222000011117777 llll00aa00aa ,,,,yyyy0000tttthhhh0000&&&&00001111&&&&11115555@@@@2222000011117777@@@@99997777@@@@yyyystststst%%%%A&fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkjS egkefge jkT;iky }kjk fnukad 3 eb Z 2017 dk s vuqer ffffccccggggkkkkjjjj ddddjjjjkkkk////kkkkkkkkuuuu ffffooooffff////kkkk ¼¼¼¼lllla'a'a''a kkkkkkkk//ss//ss kkkkuuuu½½½½ vvvvffff////kkkkffffuuuu;;;;eeee]]]] 2222000011117777 dk fuEufyf[kr vaxzsth (cid:1)बहार गजट (असाधारण), 8 ममममईईईई 2017 5 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 [kaM ¼3½ d s v/khu mDr vf/kfu;e dk vxa zsth Hkk"kk e sa izkf/kd`r ikB le>k tk;sxkA fcgkj&jkT;iky d s vkns'k l]s llllqjqjqjqjsUsUsUsUææææ iiiizlzlzlzlkkkknnnn ''''kkkkeeeekkkk]]ZZ]]ZZ ljdkj d s lfpoA [Bihar Act 13, 2017] THE BIHAR TAXATION LAW AMENDMENT ACT, 2017 AN ACT to further amend the Bihar Value Added Tax Act, 2005 BE it enacted by Legislature of Bihar in the Sixty-eighth Year of the Republic of India as follows:- 1. Short title, extent and commencement.-(1) This Act may be called the Bihar Taxation Law Amendment Act, 2017. (2) It extends to the whole of the State of Bihar. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Definition.“appointed day” means the date on which the provisions of this Act come into force. 3. Amendment of Section 2 (l) of the Bihar Value Added Tax Act, 2005-(1) Clause (l) of section 2 the Bihar Value Added Tax Act, 2005 (hereafter referred to in this Act as “the Value added Tax Act”) shall be substituted by the following, namely:- ‘(l) “goods” means the goods included in Entry 54 of List II of the seventh schedule to the Constitution;’. (2) Sub-clause (ii) and sub-clause (iii) of clause (o) of section 2 of the Value added Tax Act shall be deleted. 4. Amendment of section 3A of the Value Added Tax Act, 2005.-The words “specified in Schedule IV” after the words “surcharge on the sale of goods” in Sub-section (1) of Section 3A of the Value Added Tax Act shall be deleted. 5. Deletion of section 3AA of the Value Added Tax Act, 2005.-Section 3AA of the Value Added Tax Act shall be deleted. 6. Deletion of section 4 of the Value Added Tax Act, 2005.-Section 4 of the Value Added Tax Act shall be deleted. 7. Deletion of section 5 of the Value Added Tax Act, 2005.-Section 5 of the Value Added Tax Act shall be deleted. 8.Deletion of section 7 of the Value Added Tax Act, 2005.-Section 7 of the Value Added Tax Act shall be deleted. 9. Amendment of section 8 of the Value Added Tax Act, 2005.-The words, figures and bracket “or section 7 or sub-section (2)” after the words “under section 6” of section 8 the Value Added Tax Act shall be shall be substituted by the words figures and bracket “or sub-section (1)”. 10. Amendment of section 13 of the Value Added Tax Act, 2005.-(1) Sub-section (1) of section 13 of the Value Added Tax Act shall be deleted and the existing sub-sections (2) and (3) shall be re-numbered as (1) and (2) respectively. (2) Clause (a) of sub-section (2) of section 13 of the Value added Tax Act shall be substituted by the following namely:- 6 (cid:1)बहार गजट (असाधारण), 8 ममममईईईई 2017 “(a) The tax on sale of goods shall be levied at such point or points in a series of sales in the State as a State Government may, by notification, specify.” (3) The words and comma “specified in schedule IV,” after the words “sale of goods” in clause (b) of sub-section (2) of section 13 of the Value added Tax Act shall be deleted. (4) The words and comma “in respect of any goods specified in schedule IV,” after the words “the State Government specifies” in clause (c) of sub-section (2) of section 13 of the Value added Tax Act shall be deleted. 11. Amendment of section 14 of the Value Added Tax Act, 2005.-Section 14 of the Value Added Tax Act shall be substituted by the following, namely:- “14. Tax shall be payable on the sale price of the goods at the rate not below ten percent and not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify.” 12. Deletion of section 15 of the Value Added Tax Act, 2005.-Section 15 of the Value Added Tax Act shall be deleted. 13. Deletion of section 15A of the Value Added Tax Act, 2005.-Section 15A of the Value Added Tax Act shall be deleted. 14. Deletion of section 15B of the Value Added Tax Act, 2005.-Section 15B of the Value Added Tax Act shall be deleted. 15. Deletion of section 16 of the Value Added Tax Act, 2005.-Section 16 of the Value Added Tax Act shall be deleted. 16. Amendment of section 24 of the Valued Added Tax Act, 2005.-(1) Sub- section (1A) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(1A) Every person, being a registered dealer shall furnish, to the prescribed authority, a true and complete return, in the form and manner prescribed, in respect of all his transactions relating to sales, purchases, receipts and dispatches of goods and any other transactions prescribed specially for each quarter, on or before such date as the Commissioner may, by notification, specify: Provided that different dates may be specified in respect of different categories of registered dealers.” (2) Sub-sections (4) and (4A) of section 24 of the Value Added Tax Act shall be deleted. (3) Sub-section (5) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(5) If the due date prescribed for the filing of any return happens to be a holiday, the next date on which the office opens shall be deemed to be the due date.” (4) The words, figures and brackets “in sub-section (1A) or sub-section (2) or sub- section (3) of sub-section (4)” after the words “contained in” in sub-section (6) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets “in sub- section (1A) or sub-section (3). (5) The words, figures and brackets “or sub-section (4) or sub-section (4A)” after the words “or sub-section (3)” in the first proviso to sub-section (6) of section 24 of the Value Added Tax Act shall be deleted. (6) The words, figures and brackets “quarterly return under sub-section (1A) or the quarterly statement or sub-section (4)” after the words “furnished a” in sub-section (7) of section 24 of the Value Added Tax Act shall be substituted by the words, figures and brackets “return under sub-section (1A). (cid:1)बहार गजट (असाधारण), 8 ममममईईईई 2017 7 (7) The words, figures and brackets “or sub-section (4A) or the quarterly statement under sub-section (4)” after the words “or sub-section (3)” in sub-section (8) of section 24 of the Value Added Tax Act shall be deleted. (8) The words, figures and brackets “other than a dealer permitted to pay tax under the sub-section (1) and sub-section (4) of section 15” after the words “Every dealer” in clause (a) sub-section (9) of section 24 of the Value Added Tax Act shall be deleted. (9) Clause (b) of sub-section (9) of section 24 of the Value Added Tax Act shall be deleted. (10) Sub-section (10) of section 24 of the Value Added Tax Act shall be substituted by the following, namely:- “(10) If a dealer, required to furnish the return under sub-section (1A), fails to pay the amount of tax payable according to the provisions of sub-section (9), such dealer shall be liable to pay interest – (a) in respect of tax payable under sub-section (9), by him in accordance with the return or revised return, as the case may be; or (b) in respect of the tax payable for the period for which he has failed to furnish returns under sub-section (1A), at the rate of one and a half percent per month of the amount due from the date the tax so payable had become due to the date of its payment. Explanation: For the purposes of this sub-section — (i) where the period of default in payment of tax covers a period less than a month, the interest payable on such tax in respect of such period shall be computed proportionately; (ii) month shall mean thirty days.” 17. Deletion of section 24A of the Value Added Tax Act, 2005.-Section 24A of the Value Added Tax Act shall be deleted. 18. Deletion of section 30 of the Value Added Tax Act, 2005.-Section 30 of the Value Added Tax Act shall be deleted. 19. Amendment of section 35of the Value Added Tax Act, 2005.-(1) Clauses (b) and (c) of sub-section (1) of Section 35 of the Value Added Tax Act shall be deleted. (2) The words “in Schedule IV” after the words “specified in” in clause (f) of sub- section (1) of Section 35 of the Value Added Tax Act shall be deleted. (3) The words “in sub-section (2) of section 13” after the words “evidence as required by” in clause (f) of sub-section (1) of Section 35 of the Value Added Tax Act shall be substituted by the words “in sub-section (1) of section 13”. (4) Sub-section (1A) of Section 35 of the Value Added Tax Act shall be deleted. 20. Deletion of section 36 of the Value Added Tax Act, 2005.-Section 36 of the Value Added Tax Act shall be deleted. 21. Amendment of section 52of the Value Added Tax Act, 2005.-(1) The words, figures and bracket “(other than a dealer permitted to pay tax under sub-section (1) or sub- section (1A) or sub-section (4) of section 15),” in sub-section (1) of Section 52 of the Value Added Tax Act shall be deleted. (2) Sub-section (4) of Section 52 of the Value Added Tax Act shall be deleted. 22.Amendment of section 53 of the Value Added Tax Act, 2005.-Clause (a) of the proviso to sub-section (1) of section 53 of the Value Added Tax Act shall be deleted. 23. Deletion of section 69A of the Value Added Tax Act, 2005.-Section 69A of the Value Added Tax Act shall be deleted. 24. Deletion of Schedule I, Schedule II, Schedule III Schedule IIIA and Schedule IV of the Bihar Value Added Tax Act, 2005.-Schedule I, Schedule II, Schedule III Schedule IIIA and Schedule IV appended to the Value Added Tax Act shall be deleted. 8 (cid:1)बहार गजट (असाधारण), 8 ममममईईईई 2017 25. Saving.(1) The amendment of the Value Added Tax Act (hereafter referred to as “such amendment” or “amended Act”, as the case may be) to the extent mentioned in sub-section (2) shall not— (a) revive anything not in force or existing at the time of such amendment; or (b) affect the previous operation of the amended Act and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or orders under the amended Act; or (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if the Value Added Tax Act had not been so amended; (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Act and such proceedings shall be continued under the said amended Act as if this Act had not come into force and the Value Added Tax Act had not been amended. (2) The mention of the particular matters referred to in sub-section (1) shall not be held to prejudice or affect the general application of section 8 of the Bihar and Orissa General Clauses Act, 1917 with regard to the effect of repeal. fcgkj&jkT;iky d s vkns'k l]s llllqjqjqjqjsUsUsUsUææææ iiiizlzlzlzlkkkknnnn ''''kkkkeeeekkkk]]ZZ]]ZZ ljdkj d s lfpoA ———— अधी*क, सिचवालय मुिणालय, iiii (cid:1)बहार, टना (cid:23)ारा ूकािशत एव ं मु0ित। (cid:1)बहार गजट (असाधारण) 378-571+400-ड$0ट$0पी0। Website: http://egazette.bih.nic.in
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