Section 21, Bihar Value Added Tax Act, 2005 [S22-39S]

As at 7 September 2026. In force from 23 September 2005 by S.O. 2829(E) [N12-CC6].

In Bihar Value Added Tax Act, 2005 [A11-9NH]. This text from 23 September 2005. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 21, Bihar Value Added Tax Act, 2005 [S22-39S]. Machine: S22-39S.

21. Maintenance of records and furnishing of returns.—(1) Every licensee shall maintain such records and registers relating to the carrying on of a licensed activity as may be prescribed and shall preserve them for a period of five years. (2) Every licensee shall furnish to the Controller a return in Form A within ninety days from the end of every financial year, and such other information as the Controller may, by order in writing, require.

Defined terms in this text (1)

prescribed: Section 2, Bihar Value Added Tax Act, 2005 [S222P6] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act

prescribed: 996 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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