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Bihar Commercial Tax

The Commercial Taxes Department of the Government of Bihar is headed by a senior IAS officer designated as Commissioner-cum-Secretary/Principal Secretary of Commercial Taxes. Currently, the department administers the Bihar Value Added Tax Act, 2005, Central Sales Tax Act, 1956, Bihar Entertainment Tax, 1948, Bihar Electricity Duty Act, 1948, Bihar Advertisement Tax Act, 1981, Bihar Taxation on Luxuries in Hotels Act, 1988, Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale therein Act, 1993.

Registration for Bihar Commercial Tax

If you who wish to register for GST, you need to follow the below mentioned steps:

  • Visit the official website of Goods and Services Tax and click on the Services section.

  • Select ‘New Registration’.

  • Build your profile by choosing from the following options - Taxpayer, GST Practitioner, Tax Deductor, Tax Collector, Non-Resident Taxable Person, United Nation Body, Consulate or Embassy of Foreign Country, Other Notified Person or Non-Resident Online Services Provider.

  • Select your state and district.

  • Enter legal name of the business (as mentioned in PAN), Permanent Account Number (PAN), email address and mobile number.

You need to click on Proceed once you’re done entering the required information, following which OTP verification will be undertaken. The documents required at the time of registration will come down to the kind of profile you have, so make sure to check for the type of documents you need to submit under the Help section.

In case you have a Temporary Reference Number, click on the TRN option right next to New Registration. Enter the TRN and captcha, and then click on the Proceed button.

Forms Required

Below are some of the forms that can be downloaded through the website of government of Bihar’s Commercial Taxes Department. (Source - www.biharcommercialtax.gov.in)

A-I Application for registration under section 19(3).

A-II Application for cancellation of certificate of registration under section 20.

A-III Application for grant of certificate for non-deduction of tax form bills of a supplier registered.

A-IV Application for grant of tax clearance certificate under Section 42.

A-V Application for refund of amount forfeited under Section 44.

A-VI Memorandum of appeal under Section 72.

A-VII Application for revision under Section 73.

A-VIII Application for refund under Section 68.

A-IX Application for provisional refund under Section 69.

A-X Application for enrollment as Sales Tax Practitioner.

A-XI Application under Section 15 - Permission to pay tax at a fixed rate.

A-XII Application for deferment under Section 96.

A-XIII Application for refund of advance deduction of tax under rule 29(2).

B-I Security Bond.

B-II Form of Indemnity Bond.

C-I Certificate of Registration.

C-II Certificate of Tax Deducted At Source.

C-III Certificate for Non-Deduction of Tax.

C-IV Tax Clearance Certificate.

C-V Order of Refund of Tax by Adjustment.

C-VI Refund Payment Order.

C-VII Authorization for Appearance before Taxing Authorities.

C-VIII Certificate for Deferment of Tax.

CH-I Register of Dealers permitted to pay tax under Section 15.

D-I Declaration stating name of the manager of business under Section 22.

D-II Form for Declaration of Opening Stock under Section 95.

D-III Form of Declaration under Section 13.

D-IV Form of Declaration to be issued by Transferor.

D-V Form of Declaration by to be issued by Transferee.

D-VI Form of Challan.

D-VII Form of Declaration under Section 62.

D-VIII Form of Declaration for Intra-State Movement of Goods.

D-IX Form of Declaration for bringing goods from outside the State.

D-X Form of Declaration for Transporting Goods from within the State to any place outside the State

D-XI Form of Declaration to be filed by a Registered Dealer along with Form RT-I.

N-I Notice under Sub-Section(1) of Section 24.

N-II Notice under Sub-Section(8) of Section 24.

N-III Notice under Sub-Section(2) of Section 25.

N-IV Notice under Section 26.

N-V Notice of Hearing under Section 31.

N-VI Notice of Hearing under Section 32.

N-VII Notice of Hearing under Section 33.

N-VIII Notice of Demand under Section 25 and Section 39.

N-IX Notice of Hearing under Section 43

N-X Notice of Forfeiture under Section 44.

N-XI Notice of Demand under Section 47.

N-XII Notice under Section 57(2).

VR-I Register of Application for Registration.

VR-II Register of Forms D-III/D-XI issued.

VR-III Register of Forms D-III/D-XI received.

VR-IV Register of Returns.

VR-V Register of Quarterly Statement under Section 24.

VR-VI Register of Tax Clearance Certificates under Section 42.

Form CST-A APPLICATION FOR REGISTRATION UNDER SECTION 7(1)/7(2)

Form CST-B CERTIFICATE OF REGISTRATION

Form CST-C FORM OF DECLARATION

Form CST-D FORM OF CERTIFICATE FOR MAKING GOVERNMENT PURCHASES

Form CST-E I CERTIFICATE UNDER SUB-SECTION (2) OF SECTION 6

Form CST-E II CERTIFICATE UNDER SUB-SECTION (2)

Form CST-F FORM OF DECLARATION TO BE ISSUED BY THE TRANSFEREE

Form CST-G FORM OF INDEMNITY BOND

Form CST-H CERTIFICATE OF EXPORT

Form CST-I CST FORM I

Form CST-J FORM OF CERTIFICATE FOR CLAIMING EXEMPTION UNDER SECTION 6(4)

Bihar Commercial Tax Return e-Filing and Payment

The procedure to file e-return is simple. Here are the steps to be taking for e-filing returns:

Step 1 - Sign-up on the CTD Web Portal

Step 2 - Login to the web portal

Step 3 - Download return documents

Step 4 - Upload the return using extensions (.xls and .csv files)

Step 5 - Acknowledgement will be generated

E-payment can also be done in a few minutes. Here’s what you need to do to pay taxes online:

Step 1 - Register on the website

Step 2 - Login

Step 3 - Fill up the Challan form for making payment

Step 4 - Redirect to bank’s portal and make the payment using the internet banking ID and password

GST Rates on Goods and Services

The GST rates on some of the goods and services are as follows:

Nil Rate

  • Hearing aids

  • Indigenous handmade musical instruments

  • Natural honey, other than put up in unit container and bearing a registered brand name

  • Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

  • Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities

  • Services by way of transfer of a going concern, as a whole or an independent part thereof

0.25% Rate

  • Diamonds, non-industrial unworked or simply sawn, cleaved or bruted

  • Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped

  • Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

3% Rate

  • Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport

  • Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]

  • Dust and powder of natural or synthetic precious or semi-precious stones

5% Rate

  • Fish fillets and other fish meat (whether or not minced), frozen

  • Ultra High Temperature (UHT) milk

  • Herb, bark, dry plant, dry root, commonly known as jari-booti and dry flower

  • Selling of space for advertisement in print media

  • Transport of goods in a vessel

12% Rate

  • Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers

  • Brazil nuts, dried, whether or not shelled or peeled

  • Cheese

  • Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further

  • prepared

  • Transport of passengers by air in other than economy class

  • Transport of goods in containers by rail by any person other than Indian Railways

18% GST

  • Condensed milk

  • Malt, whether or not roasted

  • Preparations suitable for infants or young children, put up for retail sale

  • Curry paste

  • Supply of Food/drinks in restaurant having licence to serve liquor

  • Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year

  • Supply of Food/drinks in outdoor catering

28% GST

  • Cocoa butter, fat and oil

  • Chocolates and other food preparations containing cocoa

  • All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured

  • Services provided by a race club by way of totalisator or a license to bookmaker in such club

  • Gambling

The above-listed GST rates have been sourced from gstcouncil.gov.in/sites/default/files/NOTIFICATION%20PDF/goods-rates-booklet-03July2017.pdf and gstcouncil.gov.in/sites/default/files/NOTIFICATION%20PDF/services-booklet-03July2017.pdf.

Frequently Asked Questions

What are the Acts administered by the Commercial Taxes Department of the government of Bihar?

The following Acts are currently administered by the Commercial Taxes Department:

  • Bihar Value Added Tax Act, 2005

  • Central Sales Tax Act, 1956

  • Bihar Advertisement Tax Act, 1981

  • Bihar Taxation on Luxuries in Hotels Act, 1988

  • Bihar Entertainment Tax, 1948

  • Bihar Electricity Duty Act, 1948

  • Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale therein Act, 1993

What is the payment procedure on Bihar government’s Commercial Taxes Department website?

To complete e-payment, follow the below steps:

  • Step 1 - Register on the website

  • Step 2 - Login

  • Step 3 - Fill up the Challan form for making payment

  • Step 4 - Redirect to bank’s portal and make the payment using the internet banking ID and password

How do I contact the Commercial Taxes Department of the government of Bihar?

The contact details of Bihar government’s Commercial Taxes Department are as follows:

Commissioner & Secretary, Vikas Bhawan,

Bailey Road, Patna - 800 001

Telephone No.: 9472457846, 18003456102 (Toll Free), 0612-2233512/3/4/5/6.

Email ID: cct@bihar.gov.in

Who can generate the consolidated e-way bill?

Transporters can generate the consolidated e-way bills for transporting consignments in one vehicle.

Is the value of net taxable supplies calculated at gross level or at GSTIN level?

It is calculated at GSTIN level.

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