िनबंधन सं� या पी0ट�0-40 �बहार�बहार�बहार�बहार गजटगजटगजटगजट असाधारण अंकअसाधारण अंकअसाधारण अंकअसाधारण अंक �बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत�बहार सरकार �ारा ूकािशत 5555 भाभाभाभािििि 1111934934934934 ((((शशशश0000)))) ((((संसंसंसं0000 पपपपटना टना टना टना 444428282828) ) ) ) पपपपटनाटनाटनाटना,,,, सोमसोमसोमसोमवारवारवारवार,,,, 22227777 अगः तअगः तअगः तअगः त 2012201220122012 fof/k foHkkx &&&&&&&&& vf/klwpuk,a 27 vxLr 2012 la0 ,y0th0&1&12@2012@yst% 373—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij jkT;iky fnukad 16 vxLr] 2012 dks vuqefr ns pqdsa gSa] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA 2 �बहार गजट (असाधारण), 27 अगः त 2012 [fcgkj vf/kfu;e 14] 2012] fcgkj ewY;of)Zr dj ¼la'kks/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 ewY;of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2012 dgk tk ldsxkA ¼2½ bldk foLrkj lEiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g rqjr izoÙ̀k gksxkA 2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&16 esa la'kks/kuA&¼1½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&16 dh mi&/kkjk ¼1½ ds izFke ijarqd dks fuEukafdr ls izfrLFkkfir fd;k tkrk gS] ;Fkk%& ^^ijarq tc fdlh ekg ds fy, [kaM ¼d½ ;k [kaM ¼[k½ ;k [kaM ¼x½ ;k [kaM ¼?k½ ;k [kaM ¼³½ ds v/khu fuos'k dj izfrnk; ds fy, nkok mlh ekg ds fy, mRiknu dj ls vf/kd gksrk gS] rks ,slk vkf/kD; i'pkrorhZ ekgksa ds mRiknu dj ds fo#) lek;kstu ds fy, vxzf.kr fd;k tk;sxk%** ¼2½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&16 dh mi&/kkjk ¼1½ ds izFke ijarqd ds mijakr fuEufyf[kr nks u;s ijarqd var%LFkkfir fd;s tk;saxs] ;Fkk& ^^ijarq ;g vkSj fd fuos'k dj ØsfMV dk dksbZ vkf/kD; ml o"kZ ftlesa og mn~Hkwr gqvk Fkk dh lekfIr ds nks o"kksZa ds ckn ds mRiknu dj ds fo#) lek;kstu gsrq vxzlkfjr ugh fd;k tk;sxk ,oa fuos'k dj izfrnk; dh ,slh jkf'k tks mDr vof/k ds lekfIr ij vlek;ksftr jg tkrh gS dks bl vf/kfu;e dh /kkjk&68] /kkjk&69] /kkjk&69d vkSj /kkjk&71 ds mica/kksa ds v/khu jgrs gq, O;ogkjh dks ,sls vkf/kD; ds laca/k esa fooj.kh nkf[ky fd;s tkus ds rhu ekg ds Hkhrj izfrnk; fd;k tk;sxk% ijarq vkSj Hkh fd f}rh; ijUrqd ds v/khu fuos’k dj&izfrnk; dh dksbZ jkf'k foÙkh; o"kZ ds vafre ekg ds i'pkr~ fdlh ekg ds mRiknu dj ls lek;kstu gsrq rc rd vxzlkfjr ugh dh tk;sxh tc rd nkok djus okyk O;olk;h fofgr dh xbZ lwpuk ,oa 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 ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh mi&/kkjk ¼1½ ds [kaM ¼³½ ds var esa iw.kZfojke ^^A** dks v)Zfojke ^^(** ls izfrLFkkfir fd;k tk;sxkA ¼2½ bl izdkj izfrLFkkfir ^^(** ds i'pkr~ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh mi&/kkjk ¼1½ ds [kaM ¼³½ ds i'pkr~ fuEufyf[kr u;k [kaM ¼p½ var%LFkkfir fd;k tk;sxk(& ^^¼p½ fooj.kh esa fuos'k dj izfrnk; ,oa dVkSrh ds vU; nkoksa ds leFkZu esa fofgr dh xbZ lwpuk ,oa lk{; fofgr jhfr ls nkf[ky dh xbZ gSA** ¼3½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ dh /kkjk&25 dh mi&/kkjk ¼1½ ds i'pkr~ fUkEufyf[kr ubZ mi&/kkjk ¼1d½ varfo"ZV fd;k tk;sxk] ;Fkk%& ^^¼1d½ mi&/kkjk ¼1½ esa fdlh ckr ds gksrs gq, Hkh] fdlh foÙkh; o"kZ ds vafre frekgh dh ,slh gj fooj.kh ftlds laca/k esa fuos'k dj&izfrnk; dh jkf'k mRiknu dj dh jkf'k ls vf/kd gks] ;Fkkfofgr jhfr ,oa le; ls nkf[ky fd;s tkus ds rhu ekg ds Hkhrj lafof{kr dh tk;sxhA** fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA 27 vxLr 2012 la0 ,y0th0&1&12@2012@yst% 374—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk fnukad 16 vxLr 2012 dks vuqer fcgkj ewY; of)Zr dj ¼la'kks/ku½ vf/kfu;e] 2012 dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd̀r ikB le{kk tk;sxkA fcgkj&jkT;iky ds vkns'k ls] fouksn dqekj flUgk] ljdkj ds lfpoA 3 �बहार गजट (असाधारण), 27 अगः त 2012 [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 �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, �बहार, पटना �ारा ूकािशत एवं मु3ित। �बहार गजट (असाधारण) 428-571+400-ड�0ट�0पी0। Website: http://egazette.bih.nic.in