Section 33(2) in Bihar Value Added Tax Rules, 2005
(2)Every dealer, other than a dealer paying tax under section 15, required to maintain accounts under section 52 shall, in addition to the accounts required to be maintained under sub-rule (1), with a view to give information regarding his transactions, also maintain, month-wise:(a)separate accounts of purchases or receipts of goods liable to tax at different rates:(i)from outside the state, showing therein the name and address of the consignor, his Taxpayer Identification Number in the respective state, his registration number under the Central Sale Tax Act, 1956, if any, the invoice number or document evidencing receipt of goods and the date thereof and the purchase price of the goods;(ii)from within the State of Bihar, showing therein the name and address of the consignor, his Taxpayer Identification Number, if any, the tax invoice, the retail invoice number or the document evidencing receipt of goods, as the case may be, and the date thereof and the purchase price of the goods and the tax, if any, charged thereon.(b)separate accounts of sales or dispatches of goods liable to tax at different rates:(i)to outside the state, showing therein the name and address of the consignee, his Taxpayer Identification Number, if any, his registration number under the Central Sale Tax Act 1956, if any, the invoice number or the document evidencing dispatch of goods, the date thereof and the sale price of the goods;(ii)to within the State of Bihar, showing therein the name and address of the consignee, Taxpayer Identification Number, if any, the tax invoice or the retail invoice number or the document evidencing dispatch of goods, as the case may be and the date thereof and the sale price of the goods and the tax, if any, charged thereon.
