Section 19(8) in Bihar Value Added Tax Rules, 2005
(8)(a)All statements under sub-section (2) of section 24 furnished during a day shall be handed over to the Circle In-Charge on the following day and the said In-Charge shall ensure that all such statements are entered in the register in form VR-V within fifteen days of receiving them.(b)The Circle Incharge shall sort, or cause to be sorted, circle-wise and such sorted statements shall be sent to the circle concerned; a copy of such sorted list shall also be forwarded to the Commissioner along with a summary of the same.(c)Upon receipt of the sorted statements referred to in clause (b), the Circle Incharge of the concerned circle shall cross-verify, or cause to be cross-verified the information contained in the said statements with the corresponding statements furnished by the dealers registered in his circle.
