BIHAR PROFESSIONAL TAX (AMENDMENT) RULES, 2021

PREAMBLE

In exercise of the powers conferred by subsection (1) of Section 18 of The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10, 2011) the Governor of Bihar is pleased to make the following Rules further to amend the Bihar Professional Tax Rules, 2011:-

Rule - 1. Short title, extent and commencement.

(1)     These Rules may be called the Bihar Professional Tax (Amendment) Rules, 2021.

(2)     It shall extend to the whole state of Bihar.

(3)     It shall come into force from the date of its publication in the official gazette.

Rule - 2. Amendment of Rule 3 of the Bihar Professional Tax Rules, 2011 (hereinafter referred to as the "said Rules").

(1)     A comma shall be inserted after the word "Registration" in the marginal heading of Rule 3 of the said Rules and after the comma so inserted, the words " amendment and cancellation thereof" shall be inserted.

(2)     After sub-rule (4) of Rule 3 of the said Rules the following new sub-rules (5) and (6) shall be inserted, namely:-

"(5) (a) Where there is any change in the name of employer or deductor or date of liability, the employer shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.

(b) The authority specified in sub-rule (1) shall, after due verification, approve the amendment and the amended certificate of registration shall be made available to the applicant on the official web-site of the Commercial Taxes Department.

(c) Where the application or the documents submitted therewith are found to be deficient, the said authority shall reject the application and shall inform the applicant accordingly.

(d) Where a change results in-

(i)       change of the Permanent Account Number, or the name as per such Permanent Account Number, or

(ii)      the Tax Deduction and Collection Account Number, or the name as per such Tax Deduction and Collection Account Number, or

(iii)     the jurisdiction of the circle, or

(iv)    the name and style, or

(v)      the Goods and Services Tax Identification Number, the employer shall apply for fresh registration:

Provided that any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade shall be updated by the employer through his own login at the official web-site of the Commercial Taxes Department.

(6)   (a) The employer seeking cancellation of his registration shall submit electronically an application, along with supporting documents by way of evidence in support thereof, on the official web-site of the Commercial Taxes Department within a period of thirty days of the occurrence of the event warranting the cancellation.

(b) The authority specified in sub-rule (1) shall, after due verification, approve or reject the application and shall inform the applicant accordingly."

Rule - 3. Amendment of Rule 4 of the said Rules.

(1)     A comma shall be inserted after the word "Enrolment" in the marginal heading of Rule 4 of the said Rules and after the comma so inserted, the words " amendment and cancellation thereof" shall be inserted.

(2)     After sub-rule (3) of Rule 4 of the said Rules the following new sub-rules (4) and (5) shall be inserted, namely:-

"(4) (a) Where there is any change in the name of the assessee or the date of liability, the assessee shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.

(b) The authority specified in sub-rule (1) shall, after due verification, approve the amendment and the amended Certificate of Enrolment shall be made available to the applicant on the official web-site of the Commercial Taxes Department.

(c) Where the application or the documents submitted therewith are found to be deficient, the said authority shall reject the application and shall inform the applicant accordingly.

(d) Any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade shall be updated by the tax assessee through his own login at the official web-site of the Commercial Taxes Department.

(5)   (a) An assessee seeking cancellation of his enrolment shall submit electronically an application, along with supporting documents by way of evidence in support thereof, on the official web-site of the Commercial Taxes Department within a period of thirty days of the occurrence of the event warranting the cancellation.

(b) The authority specified in sub-rule (1) shall, after due verification, approve or reject the application and shall inform the applicant accordingly."