Section 29(5) in Bihar Value Added Tax Rules, 2005
(5)(i)Every person making the deductions referred to in sub-section (1) of section 41 shall also send to the circle incharge within whose jurisdiction the concerned contractor is registered, a quarterly return in Form RT-VII by the 31st July, 31s t October, 31st January and 30th April in respect of the deductions made by him during the quarter immediately preceding.(ii)If any contractor is not registered in any circle, a separate quarterly return shall be sent to the circle incharge within whose jurisdiction the concerned contract is being executed.
