Vidhi Codex

The Bihar Taxation Law Amendment Act, 2017

The Bihar Taxation Law Amendment Act, 2017

Tax201726 sections

The Bihar Taxation Law Amendment Act, 2017 restructured the Bihar Value Added Tax Act, 2005 to realign state sales taxation with the national Goods and Services Tax framework. It restricts the definition of goods under state Value Added Tax to items listed in Entry 54 of List II of the Seventh Schedule to the Constitution of India, primarily covering petroleum products and alcoholic liquor for human consumption. The Act removes earlier composition schemes and tax schedules while setting flexible tax rates between 10 percent and 50 percent on remaining taxable items. Registered dealers handling these specified goods must submit quarterly returns by notified dates and face a monthly interest charge of 1.5 percent for delayed payments. The law preserves existing tax liabilities, pending audits, legal proceedings, and appeal rights established under the prior statutory rules.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definition.“appointed day” means the date on which the provisions of this Act
  4. 3. Amendment of Section 2 (l) of the Bihar Value Added Tax Act, 2005-(1)
  5. 4. Amendment of section 3A of the Value Added Tax Act, 2005.-The words
  6. 5. Deletion of section 3AA of the Value Added Tax Act, 2005
  7. 6. Deletion of section 4 of the Value Added Tax Act, 2005.-Section 4 of the Value
  8. 7. Deletion of section 5 of the Value Added Tax Act, 2005.-Section 5 of the Value
  9. 8. Deletion of section 7 of the Value Added Tax Act, 2005.-Section 7 of the Value
  10. 9. Amendment of section 8 of the Value Added Tax Act, 2005
  11. 10. Amendment of section 13 of the Value Added Tax Act, 2005.-(1) Sub-section
  12. 11. Amendment of section 14 of the Value Added Tax Act, 2005
  13. 12. Deletion of section 15 of the Value Added Tax Act, 2005.-Section 15 of the
  14. 13. Deletion of section 15A of the Value Added Tax Act, 2005.-Section 15A of the
  15. 14. Deletion of section 15B of the Value Added Tax Act, 2005
  16. 15. Deletion of section 16 of the Value Added Tax Act, 2005.-Section 16 of the
  17. 16. Amendment of section 24 of the Valued Added Tax Act, 2005
  18. 17. Deletion of section 24A of the Value Added Tax Act, 2005.-Section 24A of the
  19. 18. Deletion of section 30 of the Value Added Tax Act, 2005.-Section 30 of the
  20. 19. Amendment of section 35of the Value Added Tax Act, 2005
  21. 20. Deletion of section 36 of the Value Added Tax Act, 2005.-Section 36 of the
  22. 21. Amendment of section 52of the Value Added Tax Act, 2005
  23. 22. Amendment of section 53 of the Value Added Tax Act, 2005
  24. 23. Deletion of section 69A of the Value Added Tax Act, 2005
  25. 24. Deletion of Schedule I, Schedule II, Schedule III Schedule IIIA and
  26. 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

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