Section 41(6) in Bihar Value Added Tax Rules, 2005
(6)The issuing dealer shall also maintain, serially and chronologically, a complete account in Register VR-IX in respect of all Forms of declarations printed or received after being duly authenticated and used by him and also file a statement of all forms of declarations in form D-IX and D-X used by him during the quarter along with the quarterly statement required to be furnished under sub section (2) of section 24.
