Bihar Value Added Tax Act, 2005

An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.

Act Id	bihar-value-added-tax-act-2005
Act Number	27
Enactment Date	2005-06-23
Act Year	2005
Ministry	Ministry of Home Affairs
Enforcement Date	23-06-2005

PRELIMINARY
- 1 Short title, extent and commencement.
- 2 Definitions.
INCIDENCE OF TAX
TRIBUNAL AND TAXING AUTHORITIES
RATE OF TAX AND POINT OF LEVY
REGISTRATION
RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
BOOKS OF ACCOUNT AND FURNISHING OF INFORMATION
INSPECTIONS, SEARCH AND SEIZURE
CHECK-POSTS AND RESTRICTIONS ON MOVEMENT
LIABILITIES OF REPRESENTATIVE CHARACTER
REFUNDS AND ADJUSTMENTS
APPEAL, REVISION AND REVIEW
OFFENCES AND PENALTIES
BUREAU OF INVESTIGATION
- 86 Bureau of Investigation.
MISCELLANEOUS

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