# The Bihar Value Added Tax (Amendment) Act, 2012, Section 3: Amendment of Section-25 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

- Act: The Bihar Value Added Tax (Amendment) Act, 2012 (Act 14 of 2012)
- Source URL: https://indiacode.ecourtsindia.com/bihar-value-added-tax-amendment-act-2012/section/3/

## Text

(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, 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. IndiaCode

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