Section 27(4) in Bihar Value Added Tax Rules, 2005
(4)(a)The Bank authorised to receive payments under sub rule (2) shall forward to the Circle Incharge a list of all payments received along with such other documents directed by Commissioner in this behalf each day by the end of next following day.(b)The list referred to in clause (a) shall also be posted by the bank on the web-site of the department when so required.
