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Bihar GST Act 2017
This is a replica of Central Goods and Services Tax Act 2017.
Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
1 - Short title, extent and commencement
2 - Definitions
3 - Application of the provisions of the Bihar Value Added Tax Act, 2005 and Rules made thereunder
4 - Levy and charge of tax
5 - Employer’s liability to deduct and pay tax on behalf of the employee
6 - Registration and enrolment
7 - Tax Returns and payments
8 - Consequences of failure to deduct or to pay tax
9 - Recovery of taxes, etc
10 – Appeals
11 - Offences and penalties
12 – Offences by companies
13 - Power to transfer proceedings
14 - Compounding of offences
15 - Exemptions
16 - Local authorities not to levy profession tax
17 - Power to amend Schedule
18 - Power to make rules
19 - Power to remove difficulties
Schedule I – Rate of Tax
Bihar Professional Tax Rules 2011
Bihar Settlement of Taxation Disputes Act 2024
To provide for settlement of disputes arising from proceedings under Part I of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) [as it stood before its repeal by section 94 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)],the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Bihar Tax on Entry of goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (Bihar Act No16 of 1993), the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988), the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948), the Bihar Tax on Advertisement Act,2007,[as they stood before their repeal by section 173 of the Bihar Goods and Services Tax Act, 2017(Bihar Act No. 12 of 2017)],the Bihar Electricity Duty Act.1948 (Bihar Act 36 of 1948)[as it stood before its repeal by section 23 of the Bihar Electricity Duty Act, 2018 (Act 4 of 2018)], the Bihar Electricity Duty Act.2018 (Bihar Act 4 of 2018) and the Central Sales Tax Act, 1956 (Act 74 of 1956)
Bihar Value Added Tax 2005
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Bihar Electricity Duty 1948
Bihar Prohibition and Excise Act 2016
Bihar Motor Vehicles Taxation Act 1994
Bihar Tenancy Act 1885
Indian Stamp Act 1899 (as applicable in Bihar)
Registration Act 1908 (as applicable in Bihar)
Court-fees Act 1870 (as applicable in Bihar)