नबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

3 भ 13 श

(स पटन 4) पटन व५ह" प०तवर 21 सत बर 21

okf.kT;&

okf.kT;&dj foHkkx

dj foHkkx

———

vf/klwpuk

21 flrEcj 2017

flrEcj 2017

,låvkså 167] fnukad 21 flrecj 2017—fcgkj eky vkSj lsok dj fu;ekoyh] 2017 ds fu;e 96d ds

mifu;e ¼5½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj ds jkT;iky] ,rn~ }kjk ,sls jftLVªhd`r O;fDr ds fy,

ftldk ,dhd`r dj dk lank; fd, fcuk fu;kZr ds fy, eky ;k lsokvksa dk çnk; djus dk vk'k; gS] ca/ki= ds

LFkku ij ifjopu i= nsus gsrq 'kÙksZa vkSj j{kksik; fofufnZ"V djrs gSa&

(i)

fuEufyf[kr jftLVªhd`r O;fDr ca/ki= ds LFkku ij ifjopu i= çLrqr djus ds ik= gksaxs %&&

¼d½ fons'k O;kikj uhfr] 2015&2020 ds iSjk 5 esa ;FkkfofufnZ"V dksbZ çkfLFkfr /kkjd ( ;k

¼[k½ ftlus iwoZorhZ foÙkh; o"kZ esa fu;kZr vkoÙkZ dk U;wure 10 çfr'kr ds cjkcj ns; ,slk

fons'kh vkod foçs"k.k çkIr fd;k gS] tks ,d djksM+ #i;s ls de dk ugha gksuk pkfg,(

vkSj mls fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 12½ ds v/khu ;k fo|eku

fof/k esa ls fdlh fof/k ds v/khu fdlh ,sls vijk/k ds fy, vfHk;ksftr ugha fd;k x;k gS] tgk¡

vioapu fd, x, dj dh jde nks djksM+ ipkl yk[k #i, ls vf/kd gSA

(ii) fdlh foÙkh; o"kZ esa] fcgkj eky vkSj lsok dj fu;e] 2017 ds fu;e 96d ds mifu;e ¼1½ esa

fufnZ"V ifjopu i=] nks izfr;ksa esa] iz:i th,lVh vkj,QMh&11 ds mikca/k esa fn;k tk,xk vkSj

bls lfØ; Hkkxhnkj] izca/k funs'kd ;k daiuh lfpo ;k LoRo/kkjh }kjk ;k ,sls lfØ; Hkkxhnkj]

,slh daiuh ds funs'kd cksMZ ;k jftLVªhd`r O;fDr ds 'kh"kZukes ij ds LoRo/kkjh }kjk izkf/kd`r

O;fDr }kjk fu"ikfnr fd;k tk,xkA

2- ;g vf/klwpuk fnukad 01 tqykbZ] 2017 ds izHkko ls izo`Ùk gksxhA

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3529½]

fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

ॢबहर गजट [सधरण 21 ०सत बर 21

21212121 flrEcj 2017

flrEcj 2017

,låvkså 168] ,låvkså 167 fnukad 21 flrEcj 2017 dk vaxzsth esa fuEufyf[kr vuqokn fcgkj&jkT;iky

ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu

vaxszth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3529½]

fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

The 21^st September 2017

S.O. 167, dated 21^st September 2017— In exercise of the powers conferred by sub-rule (5) of

rule 96A of the Bihar Goods and Services Tax Rules, 2017, the Governor of Bihar hereby specifies

the conditions and safeguards for the registered person who intends to supply goods or services for

export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond.

(i). The following registered person shall be eligible for submission of letter of Undertaking

in place of a bond:-

(a) a status holder as specified in paragraph 5 of the Foreign Trade policy 2015-2020 ;

(b) who has received the due foreign inward remittances amounting to a minimum of

10% of the export turnover, which should not be less than one crore rupees, in the

preceding financial year,

and he has not been prosecuted for any offence under the Bihar Goods and

Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case

where the amount of tax evaded exceeds two hundred and fifty lakh rupees.

(ii). The Letter of Undertaking shall be furnished in duplicate for a financial year in the

annexure to FORM GST RFD-11 referred to in sub-rule (1) of rule 96A of the Bihar Goods and

Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or

the Company Secretary or the proprietor or by a person duly authorised by such working partner or

Board of Director of such company or proprietor on the letter head of the registered person.

2. This notification shall come into force with effect from 1^st day of July, 2017.

[(File No. Bikri-kar/GST/Vividh-20 /2017-3529)]

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.

———

[ध¡क स०चवलय म१!णलय

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