Section 24(1) in The Bihar Value Added Tax Act, 2005
(1)Every person, being-(a)a dealer, who is not registered under this Act, by a notice served in the manner prescribed by the prescribed authority;(b)a registered dealer (other than a dealer permitted under section 15 to pay tax at a fixed rate in lieu of the tax payable by him),shall furnish a true and complete return in respect of all his transactions relating to sales, purchases, receipts and despatches of goods and any other transactions prescribed specifically [for each quarter, on or before the end of the month following the end of the quarter] [Substituted 'for each month, on or before the end of the next following month' by Notification Act No. 7 of 2006.] to the prescribed authority in such form and in such manner as may be prescribed.
