Section 24(2) in The Bihar Value Added Tax Act, 2005
(2)[ * * *] [[Deleted 'Without prejudice to the provisions contained in sub-section (1), every person, being -(a)a dealer, who is not registered under this Act, by a notice served in the manner prescribed by the prescribed authority;(b)a registered dealer (other than a dealer permitted under section 15 to pay tax at a fixed rate in lieu of the tax payable by him),shall furnish a true and complete statement in respect of all his transactions relating to sales and purchases of goods and any such details as may be prescribed for each completed quarter on or before the end of the month following the end of the quarter to the prescribed authority in such form and in such manner as may be prescribed.' by Act No. 8 of 2007.]]
