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[Cites 0, Cited by 0] [Section 16(2)] [Section 16] [Entire Act]

State of Bihar - Subsection

Section 16(2)(a) in Bihar Value Added Tax Rules, 2005

(a)Notwithstanding anything contained in rule 14 and rule 15, every dealer to whom provisions of rule 15 apply shall, at or before the time of filing of annual return, make a revised computation of the total amount of reverse credit, if any, incurred by him during the year. The revised reverse credit shall be computed in the manner hereinafter provided: