आधिकारिक दस्तावेज़ / Official document
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English — official source version
a2005-27.pdf
इस संस्करण को आधिकारिक दस्तावेज़ में पढ़ें। Read this version in its official source document.
Open official source version ↗About this act
- Jurisdiction
- Central
- Enactment date
- 2005-06-23
- Sections available
- 100
Commencement information from the source
23-06-2005
Read the sections
1Short title, extent and commencement.→2Definitions.→3Charge of tax.→4Levy of purchase tax.→5Liability to pay purchase tax on certain purchases.→6Non-levy of tax in certain cases.→7Exemptions.→8Burden of proof.→9Tribunal.→10Taxing Authorities and Inspectors.→11Protection of action taken in good faith.→12Power to issue summons and examine on oath.→13Point or points in series of sales at which sales tax shall be levied.→14Rate of tax.→15Compounding of tax liability in certain cases.→16Input tax credit.→17Exports to be zero-rated.→18Rate of tax on packing materials and containers.→19Registration.→20Amendment and cancellation of certificate of registration.→21Security.→22Declared manager.→23Furnishing of information by dealers.→24Returns, payment of tax, interest and penalty.→25Scrutiny of returns.→26Self-Assessment of tax.→27Assessment of dealer not filing returns.→28Assessment of tax of dealers evading registration.→29Assessment of tax on disputed question.→30Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc.→31Assessment or re-assessment of tax of escaped turnover.→32Escaped turnover detected before or at the time of assessment of tax.→33Assessment of tax based on audit objections.→34Assessment of tax proceedings, etc., not to be invalid on certain grounds.→35Taxable turnover.→36Tax payable by a dealer.→37Time limit for completion of proceeding of assessment of tax.→38Exclusion of time in assessment tax proceedings.→39Payment and recovery of tax.→40Advance recovery of tax on sales and supplies to Governments and other persons.→41Advance recovery of tax from works contractors.→42Production of tax clearance certificate.→43Restriction on collection of tax by dealers.→44Forfeiture of tax collected in violation of this Act.→45Rounding off of tax liability.→46Recovery of tax as arrears of land revenue.→47Special mode of recovery of tax and other liabilities under this Act.→48Liability of surety.→49Transfers to defraud revenue void.→50Period of limitation for recovery of tax.→51Tax to be first charge on property.→52Maintenance of accounts.→53Issue of tax invoice and debit and credit notes.→54Accounts to be audited in certain cases.→55Furnishing of information by Government departments, banks, financial institutions clearing and forwarding agents and owners of warehouses, godowns and others.→56Production of books of account, inspection, search and seizure.→57Cross checking or verification of transactions.→58Survey.→59Control on clearing, forwarding or booking agent and any person transporting goods.→60Establishment of check-posts.→61Restriction on movement of goods.→62Transportation of goods through State of Bihar.→63Liability to pay tax in case of transfer of business.→64Tax payable by deceased dealer shall be paid by his representative.→65Tax-liability of guardian and trustee, etc.→66Tax-liability of court of wards.→67Liability in case of dissolution of firm, etc.→68Refunds.→69Provisional refunds.→70Interest on delayed refund.→71Power to withhold refund in certain cases.→72Appeal to Deputy Commissioner and Joint Commissioner.→73Appeal to Tribunal.→74Revisionary powers of Commissioner.→75Additional evidence in appeal or revision.→76Review.→77Determination of disputed questions.→78Power to transfer proceedings.→79Appeal before High Court.→80Case before High Court to be heard by not less than two Judges.→81Offences and penalties.→82Cognizance of offences.→83Investigation of offences.→84Offences by companies and others.→85Compounding of offences.→86Bureau of Investigation.→87Appearance before taxing authorities.→88Change of an incumbent of an office.→89Bar to certain proceedings.→90Disclosure of information by public servant.→91Agreements to defeat intention and application of this Act to be void.→92Write off of dues.→93Power to make rules.→94Repeal and savings.→95Declaration of stock of goods held on 1st April, 2005.→96Transitory provisions.→97Construction of references in any repealed law to officers, authorities, etc.→98Removal of difficulty.→99Laying of notifications on the table of the State Legislature.→100Validation of Bihar Value Added Tax Ordinance, 2005.→
Schedules
SCHEDULE IOfficial attachment ↗SCHEDULE IIOfficial attachment ↗SCHEDULE IIIOfficial attachment ↗SCHEDULE IVOfficial attachment ↗SCHEDULE VOfficial attachment ↗
India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.