Section 33(4) in Bihar Value Added Tax Rules, 2005
(4)Every dealer, required by sub-section (1) of section 52 to maintain accounts, shall, in addition to the accounts and register required to be maintained under sub-rules (1), (2) and (3), also maintain monthwise, separate accounts in respect of:(i)quantity of opening stock, receipts, issue and closing stock of different inputs received;(ii)quantity of opening stock, production, sales or dispatches and closing stock of different finished goods.
