Section 58 of Bihar VAT : Section 58: Survey

Explanation using Example

Imagine a scenario where the tax authorities in Bihar are conducting a survey to identify businesses that should be paying value-added tax (VAT) but have not registered under the Bihar Value Added Tax Act, 2005. The tax department suspects that several local electronics shops are selling goods without issuing proper invoices and without paying VAT.

In this case, the prescribed authority issues a notice to a specific electronics dealer, requiring the dealer to provide a list of all individ...

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