Section 24(3) in The Bihar Value Added Tax Act, 2005
(3)Every registered dealer shall furnish to the prescribed authority, on or before the due date, a true and complete return in respect of every financial year in the form and manner prescribed.[Explanation. - In this sub-section, "due date" means-(a)the 31st day of December of the year following the year to which such return relates in the case of the following classes of dealers:(i)a company within the meaning of the Companies Act, 1956, or(ii)a person, other than a company, whose accounts are required, under this Act or under any other law, to be audited or where the report of an accountant is required to be furnished under Section 54;(b)the 31st day of July of the year following the year to which such return relates, in any other case.]
