Government of Bihar has passed the Bihar Electricity Duty Rules, 2020 vide notification dated 11th September 2020. The rules provides for a mandatory registration for payment of duty under The Bihar Electricity Duty Act, 2018. The application for registration shall be filed in Form I, within thirty days of his incurring liability to pay duty under the Act or within thirty days of the date of the publication of these rules. Certificate of registration in Form II shall be issued within three days from the date of receipt of the application.
The rules also provides the procedure for payment of duty or interest or penalty or fee, for filing of returns and for assessment.
