Section 52(3) in The Bihar Value Added Tax Act, 2005
(3)Every dealer or a person required to keep accounts by sub-section (1) shall-(a)issue a challan in respect of all transfers of goods from his place of business otherwise than as a result of sale, in such form as may be prescribed; and(b)preserve all invoices for a period of not less than six years from the end of the year to which they relate, or for a period of two years after the completion of assessment, appeal or revision for the year, whichever is later.
