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Bihar_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


1 Short title and commencement
2 Definitions
3 Appointment of officers
4 Registration
4A Taxable service to be provided or credit to be distributed on invoice, bill or challan
4B Issue of consignment note
5 Records
5A Access to a registered premises
6 Payment of service tax
7 Returns
7A Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents
7B Revision of Return
7C Amount to be paid for delay in furnishing the prescribed return
8 Form of Appeals to Commissioner of Central Excise (Appeals)
9 Form of appeals to Appellate Tribunal
10 Procedure and facilities for large taxpayer
6A. Export of services
11. Determination of rate of exchange
12. Power to issue supplementary instructions.
4C. Authentication by digital signature