Government of Bihar has published the criteria for selecting registered dealers for detailed audit of their business

The Government of Bihar vide notification dated 24th March 2023 has published the following criteria for selecting registered dealers for detailed audit of their business relating to the financial year 2021-22:-

1. All dealers registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas who have paid a sum exceeding Two hundred fifty crore rupees during the year 2021-22 by way of tax payable;
2. All dealers registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas who have paid a sum exceeding Twenty five crore rupees during the year 2020-21 by way of tax payable and have also registered an increase of less than 10 percent in the amount of tax paid in the year 2021-22 as compared to the amount of tax paid in the year 2020-21;
3. All dealers other than those specified in paragraph (A) and (B) above, registered under the Bihar Value Added Tax Act, 2005 for the sale of Petroleum crude, Petrol, Diesel, ATF and Natural gas ;
   (i) Whose gross turnover during the year 2021-22 exceeded twenty crore rupees, and
   (ii) Who have paid one or more than Rs. one in any head under this Act during the year 2021-22, and
   (iii) Who have not been selected for Audit for the year 2020-21