Section 24(4) in The Bihar Value Added Tax Act, 2005
(4)Every dealer who has been permitted to pay tax under section 15 shall file a quarterly [* * *] [Deleted 'abstract' by Act No. 8 of 2007.] statement 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.
