नबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

3 भ 13 श

(स पटन ) पटन व५ह" प०तवर 21 सत बर 21

okf.kT;&

okf.kT;&dj foHkkx

dj foHkkx

———

vf/klwpuk

21 flrEcj 2017

flrEcj 2017

,låvkså 171] fnukad 21 flrecj 2017—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk fcgkj

vf/kfu;e 12½ dh /kkjk 164 }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj ds jkT;iky] fcgkj eky vkSj lsok dj

fu;ekoyh] 2017 dk la'kks/ku djus ds fy, fuEufyf[kr fu;ekoyh cukrs gSa %&

1- ¼1½ ;g fu;ekoyh fcgkj eky vkSj lsok dj ¼prqFkZ la'kks/ku½ fu;ekoyh] 2017 dgh tk ldsxhA

¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA

¼3½ ;Fkk vU;Fkk micaf/kr ds flok;] ;s fnukad 17 vxLr 2017 ds izHkko ls izo`Ùk gksaxsA

2- fcgkj eky vkSj lsok dj fu;ekoyh] 2017 esa]&

¼i½ fu;e 3 ds mi&fu;e ¼4½ esa] ^^lkB fnu** 'kCnksa ds fy, 'kCn ^^uCcs fnu** çfrLFkkfir fd;s

tk,axs ;

¼ii½ fu;e 17 esa] 28 twu] 2017 ls] mi&fu;e ¼2½ esa] ^^mä iz#i** 'kCnksa ds i'pkr~ ^^;k Hkkjr

ljdkj ds fons'k ea=ky; ls flQkfj'k izkIr gksus ds i'pkr~** 'kCn vUr% LFkkfir fd, tk,axs ;

¼iii½ fu;e 40 esa] 1 tqykbZ] 2017 ls mi&fu;e ¼1½ esa] [kaM ¼[k½ ds LFkku ij fuEufy[kr j[kk

tk,xk] vFkkZr~%&

^^¼[k½ jftLVªhd`r O;fDr /kkjk 18 mi&/kkjk ¼1½ ds v/khu buiqV dj izR;; dk YkkHk ysus ds fy, ik= gksus

dh rkjh[k ls rhl fnu dh vof/k ds Hkhrj ;k ,slh vfrfjDr vof/k ds Hkhrj] tks bl fufeÙk vf/klwpuk }kjk

vk;qDr }kjk c<+kbZ tk ldsxh] bl vk'k; dh iz#i th,lVh vkbZVhlh&01 esa lkekU; iksVZy ij bysDVªkWfud #i ls

?kks"k.kk djsxk fd og iwoksZDr buiqV dj izR;; dk ykHk ysus ds fy, ik= gS %

ॢबहर गजट [सधरण 21 ०सत बर 21

Ikjarq ;g fd dsUæh; dj ds vk;qDr }kjk vf/klwfpr le;&lhek dk dksbZ foLrkj] vk;qDr }kjk vf/klwfpr

fd;k x;k le>k tk,xkA**;

¼iv½ fu;e 61 ds mi&fu;e ¼5½ ds LFkku ij] 1 tqykbZ] 2017 ls fuEufyf[kr fu;e j[kk tk,xk]

vFkkZr~%&

**¼5½ tgk¡ /kkjk 37 ds v/khu ç#i th,lVhvkj&1 vkSj /kkjk 38 ds v/khu ç#i th,lVhvkj&2 esa C;kSjk

dks çLrqr djus dh le;&lhek dk foLrkj fd;k x;k gS vkSj ifjfLFkfr;k¡ bl çdkj gSa rks vk;qDr vf/klwpuk

ds ek/;e ls] ,slh jhfr vkSj 'kÙkksZa dks fofufnZ"V dj ldrk gS ftuds v/;/khu ç#i th,lVhvkj&3[k esa fooj.kh

dks lkekU; iksVZy ij bysDVªkWfud :i esa ;k lh/ks ;k vk;qDr }kjk vf/klwfpr fdlh lqfo/kk dsUæ ds ek/;e ls

çLrqr fd;k tk,xkA**

¼v½ fu;e 87 esa]&

¼d½ mi&fu;e ¼2½ esa] fuEufyf[kr vUr% LFkkfir fd;k tk,xk] vFkkZr~ %&

^^ijarq lkekU; iksVZy l`ftr fd;k x;k iz#i th,lVh] ih,eVh-06 esa pkyku ianzg fnu dh vof/k ds

fy, fof/kekU; gksxk %

ijarq ;g vkSj fd ,dhd`r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 14 esa fufnZ"V

vdjk/ks; vkWuykbu izkfIrdÙkkZ dks Hkkjr ds ckgj LFkku ls vkWuykbu lwpuk vkSj MkVkcsl igqap ;k iqu% izkI;

lsok dk iznk; djus okyk O;fDr cksMZ dh lank; iz.kkyh vFkkZr~ cksMZ }kjk vf/klwfpr dh tkus okyh rkjh[k ls

mRikn 'kqYd vkSj lsok dj esa bysDVªkWfud ys[kkadu iz.kkyh ds ek/;e ls Hkh ,slk dj ldsxkA**;

¼[k½ mi&fu;e 3 esa] nwljs ijarqd ds LFkku ij fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr %&

^^ijarq ;g vkSj fd ,dhd`r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 14 esa fufnZ"V

vdjk/ks; vkWuykbu izkfIrdÙkkZ dks Hkkjr ds ckgj LFkku ls vkWuykbu lwpuk vkSj MkVkcsl igqap ;k iqu% izkI;

lsok dk iznk; djus okyk O;fDr cksMZ }kjk vf/klwfpr dh tkus okyh rkjh[k ls fo’oO;kih baVj cSad foÙkh;

nwjlapkj lank; usVodZ lkslkbVh ds ek/;e ls vUrjkZ"Vªh; eqnzk varj.k ds ek/;e ls mi&fu;e ¼2½ ds v/khu Hkh

fu{ksi dj ldsxkA**;

¼vi½ fu;e 103 ds LFkku ij] 1 tqykbZ] 2017 ls fuEufyf[kr fu;e j[kk tk,xk] vFkkZr~ %&

^^103- ljdkj vfxze fofu.kZ; izkf/kdj.k ds lnL; ds #i esa la;qDr vk;qDr ls vU;wu iafä ds

vf/kdkfj;ksa dh fu;qfä djsxhA**;

¼vii½ ^jftLVªhdj.k ds fy, vkosnu izLrqr djus lEcU/kh vuqns'k* 'kh"kZ ds v/khu ^^iz#i th,lVh vkjbZth-

01 esa] Øe la[;k 15 ds i'pkr~ fuEufyf[kr Øe la[;k vUr%LFkkfir fd;k tk,xk] vFkkZr~ %&

^^16- iznk;drkZvksa ds #i esa jftLVªhdj.k ds fy, vkosnu djus okys ljdkjh foHkkx cSad [kkrs ds C;kSjs

izLrqr ugha dj ldsaxsA**;

¼viii½ 22 twu] 2017 ls ^^iz#i th,lVh vkjbZth-13** ds LFkku ij fuEufyf[kr iz#i j[kk tk,xk]

vFkkZr~%&

ॢबहर गजट [सधरण 21 ०सत बर 21

ç#i th,lVh vkjbZth – 13

[fu;e 17 nsf[k,]

la;qä jk"Vª fudk;ksa@nwrkoklksa@vU; dks fof'k"V igpku la[;k vuqnRr djus ds fy, vkosnu@iz#i

jkT;@la?k jkT; {ks= - ftyk –

Hkkx d

¼i½

bdkbZ dk uke

¼ii½

bdkbZ dk LFkk;h ys[kk la[;k [vf/kfu;e dh /kkjk 25 dh mi-/kkjk ¼9½ ds

[kaM ¼d½ esa fofufnZ"V bdkb;ksa dks ykxw ugha gksrk gS]

¼iii½

izkf/kd`r gLrk{kjdrkZ dk uke

¼iv½

izkf/kd`r gLrk{kjdrkZ dk LFkk;h ys[kk la[;k [vf/kfu;e dh /kkjk 25 dh mi-

/kkjk ¼9½ ds [kaM ¼d½ esa fofufnZ"V bdkb;ksa dks ykxw ugha gksrk gS]

¼v½

izkf/kd`r gLrk{kjdrkZ dk bZ&esy irk

¼vi½

izkf/kd`r gLrk{kjdrkZ dk eksckby uacj ¼+91½

Hkkx [k

bdkbZ dk fdLe ¼dksbZ ,d pqusa½

la;qä jk"Vª nwrkokl vU; O;fä

ns'k

2-d fons'k ea=ky;] Hkkjr ljdkj dh flQkfj'k ¼;fn ykxw gks½

i= la[;k

rkjh[k

vf/klwpuk ds C;kSjs

vf/klwpuk la[;k

rkjh[k

jkT; esa bdkbZ dk irk

Hkou la[;k@¶ySV uacj

eafty la[;k

ifjlj@Hkou dk uke

lM+d@xyh

'kgj@dLck@xk¡o

ftyk

CykWd@rkyqdk

v{kka'k

ns'kkUrj

jkT;

fiu dksM

laidZ ds fy, tkudkjh

bZesy irk

VsyhQksu uacj

QSDl uacj

eksckby uacj

izkf/kd`r gLrk{kjdrkZ ds C;kSjs] ;fn ykxw gksa

fof'kf"V;ka

izFke uke

e/; uke

vafre uke

Ukke

QksVks

firk dk uke

tUe dh rkjh[k

fnu@ekl@o"kZ

fyax

<iq#"k] efgyk]

vU;>

ॢबहर गजट [सधरण 21 ०सत बर 21

Ekksckby uacj

bZ-esy irk

VsyhQksu uacj

inuke@izkfLFkfr

funs'kd igpku la[;k

¼;fn dksbZ gks ½

LFkk;h ys[kk la[;k [vf/kfu;e

dh /kkjk 25 dh mi- /kkjk ¼9½

ds [kaM ¼d½ esa fofufnZ"V

bdkbZ;ksa dks ykxw ugha gksrk gS]

vk/kkj la[;k [vf/kfu;e

dh /kkjk 25 dh mi- /kkjk

¼9½ ds [kaM ¼d½ esa

fofufnZ"V bdkbZ;ksa dks

ykxw ugha gksrk gS]

D;k vki Hkkjr ds ukxfjd gSa\

gka@ugha

ikliksVZ la[kk ¼fonsf'k;ksa

ds ekeys esa½

?kj dk irk

Hkou la[;k@¶ySV uacj

eafty la[;k

ifjlj@Hkou dk uke

lM+d@xyh

uxj@'kgj@xkao

ftyk

CykWd@rkyqdk

jkT;

fiu dksM

cSad [kkrk C;kSjs ¼;fn vko';d gks rks vkSj tksM+sa½

[kkrk la[;k

[kkrs dk izdkj

vkbZ,Q,llh

cSad dk uke

'kk[kk dk irk

viyksM fd, x, nLrkost

izkf/kd`r O;fDr] ftlds dCts esa nLrkosth lk{; gSa] ,sls nLrkostksa dh LdSu dh xbZ izfr] ftlds varxZr bdkbZ dk

izfrfuf/kRo djus ds fy, vkosnd dks izkf/kd`r djus ds fy, ladYi@eq[k~rkjukek Hkh gS] dks viyksM fd;k tk,xkA

Lkeqfpr vf/kdkjh] ftlus vkosnd ls nLrkosth lk{; ,d= fd, gSa] ,sls nLrkostksa dh LdSu dh xbZ izfr] ftlds

varxZr la;qDr jk"Vª fudk;@nwlrkokl vkfn dk Hkkjr esa izfrfuf/kRo djus ds fy, vkosnd dks izkf/kd`r djus ds

fy, ladYi@eq[;kjukek Hkh gS] viyksM fd;k tk,xk vkSj bls lacaf/kr la;qDr jk"Vª fudk;@nwrkokl vkfn dks

l`ftr vkSj vkoafVr fof’k"V igpku la[;k ds lkFk fyad fd;k tk,xkA

lR;kiu

eSa lR;fu"Bk ls ;g vfHkiqf"V djrk gw¡ vkSj ?kks"k.kk djrk gw¡ fd blesa Åij nh xbZ lwpuk esjs loksZRre tkudkjh vkSj

fo’okl ds vuqlkj lR; vkSj lgh gS rFkk blesa dqN Hkh Nqik;k ugha x;k gSA

LFkku% ¼gLrk{kj½

rkjh[k %

izkf/kd`r O;fDr dk uke%

LFkku%

rkjh[k%

¼gLrk{kj½

Lkeqfpr vf/kdkjh dk uke%

vf/kdkfjrk%

ॢबहर गजट [सधरण 21 ०सत बर 21

ljdkj }kjk vf/klwfpr la;qDr jk"Vª fudk;ksa@nwrkoklksa@vU; ds vkjbZth ds fy, vkosnu izLrqr

djus ds fy, vuqns’kA

• izR;sd O;fDr] ftlls fof'k"V igpku la[;k vfHkizkIr djus dh vis{kk gS] bysDVªkWfudh #i ls

vkosnu izLrqr djsxkA

• vkosnu lkekU; iksVZy ds ek/;e ls Qkby fd;k tk,xk ;k leqfpr vf/kdkjh }kjk Lo%izsj.kk ls

vkjbZth vuqnRr fd;k tk ldrk gSA

• lkekU; iksVZy ij Qkby fd, x, vkosnu ij bysDVªkWfud #i ls ;k ljdkj }kjk ;FkkfofufnZ"V

fdlh vU; ek/;e ls gLrk{kj djuk visf{kr gSA

• lacaf/kr bdkbZ }kjk izfrnk; vkosnu ;k vU;Fkk ij gLrk{kj djus ds fy, izkf/kd`r O;fDr ds C;kSjksa

dks vkosnu esa ^^izkf/kd`r gLrk{kjdrkZ ds C;kSjs** ds lkeus Hkjk tkuk pkfg,A

• LFkk;h ys[kk la[;kad@vk/kkj vf/kfu;e dh /kkjk 25 dh mi-/kkjk ¼9½ ds [kaM ¼d½ esa fofufnZ"V

bdkbZ;ksa ds fy, ykxw ugha gksxkA

¼ix½ 1 tqykbZ] 2017 ls; iz#i th,lVh Vhvkj,,u&1 ds Ø- la- 7 esa] &

¼i½ en ¼d½ esa] ^^vkSj 140¼6½** 'kCnksa] vadksa vkSj dks"Bdksa ds LFkku ij] ^^140¼6½ vkSj 140¼7½** vad]

dks"Bd vkSj 'kCn j[ks tk,axsA

¼ii½ en ¼[k½ esa] &

¼d½ ^^/kkjk 140¼5½** 'kCnksa] vadksa vkSj dks"Bdksa ds i’pkr~] ^^vkSj /kkjk 140¼7½** 'kCn] vad vkSj

dks"Bd vUr%LFkkfir fd, tk,axs;

¼[k½ LrEHk 'kh"kZ 1 ds LFkku ij] ^^iznk;drkZ ;k buiqV lsok forjd dk jftLVªhdj.k

la[;kad** LrHHk 'kh"kZ j[ks tk,axs;

¼x½ LrEHk 8 ds 'kh"kZ esa] ^^ik= 'kqYdksa vkSj djksa** 'kCnksa ds i’pkr~ ^^¼dsUnzh; dj½** dks"Bd

vkSj 'kCn vUr%LFkkfir fd, tk,axsA

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3531½]

fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

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

21212121 flrEcj 2017

flrEcj 2017

,låvkså 172] ,låvkså 171 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&3531½]

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. 171, dated 21^st September 2017— In exercise of the powers conferred by section

164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of

Bihar, on the recommendations of the G.S.T. Council, hereby makes the following rules

further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Bihar Goods and services Tax (Fourth

Amendment) Rules, 2017.

(2) It shall extend to whole State of Bihar

(3) Save as otherwise provided, they shall come into force with effect from 17^th

August, 2017.

ॢबहर गजट [सधरण 21 ०सत बर 21

2. In the Bihar Goods and services Tax Rules, 2017,

(i) In sub-rule (4) of rule 3, for the words "sixty days", the words "ninety days"

shall be substituted;

(ii) in rule 17, with effect from the 22^nd June, 2017, in sub-rule(2), after the

words, "said form", the words "or after receiving a recommendation from the

ministry of External Affairs, Government of India" shall be inserted;

(iii) in rule 40, with effect from the 1^st day of July, 2017, in sub-rule (1), for

clause (b), the following shall be substituted, namely:-

"(b) the registered person shall within a period of thirty days from the date of

becoming eligible to avail the input tax credit under sub-section (i) of section

18, or within such further period as may be extended by the commissioner by

a notification in this behalf, shall make a declaration, electronically, on the

common portal in Form GST ITC-01 to the effect that he is eligible to avail

the input tax credit as aforesaid:

Provided that any extension of the time limit notified by the

Commissioner of Central tax shall be deemed to be notified by the

commissioner,",

(iv) for sub-rule (5) of rule 61, with effect from the 1^st day of July, 2017 the

following sub-rule shall be substituted, namely:-

"(5) Where the time limit for furnishing of details in FORM GSTR-1 under

section 37 and in FORM GSTR-2 under section 38 has been extended and the

circumstances so warrant, the Commissioner may, by notification, specify the

manner and conditions subject to which the return shall be furnished in

FORM GSTR-3B electronically through the common portal, either directly or

through a Facilitation Centre notified by the Commissioner."

(v) in rule 87,-

(a) in sub-rule (2), the following shall be inserted, namely:-

'Provided that the challan in FORM GST PMT-06 generated at the

common portal shall be valid for a period of fifteen days.

Provided further that a person supplying online information and

database access or retrieval services from a place outside India to a non-

taxable online recipient referred to in section 14 of the Integrated Goods and

Services Tax Act, 2017 (13 of 2017) may also do so through the Board's

payment system namely, Electronic Accounting System in Excise and

Service Tax from the date to be notified by the Board.";

(b) in sub-rule (3), for the second proviso, the following proviso shall be

substituted, namely:-

"Provided further that a person supplying online information and

database access or retrieval services from a place outside India to a

non-taxable online recipient referred to in section 14 of the Integrated

Goods and Services Tax Act, 2017 (13 of 2017) may also make the

deposit

under

sub-rule

(2)

through

international

money

transfer through Society for Worldwide Interbank Financial

Telecommunication payment network, from the date to be notified by

the Board.";

(vi) for rule 103, with effect from the 1^st day of July, 2017 the following rule

shall be substituted, namely:-

ॢबहर गजट [सधरण 21 ०सत बर 21

"103. The Government shall appoint officers not below the rank of Joint

Commissioner as member of the Authority for Advance Ruling.";

(vii) in "FORM GST REG-01" under the heading 'Instructions for submission of

Application for Registration', after Serial No. 15, the following Serial no.

shall be inserted, namely:-

“16. Government departments applying for registration as suppliers may not

furnish Bank Account details.”;

(viii) With effect from the 28^th June 2017, for “FORM GST REG-13”, the

following FORM shall be substituted, namely :-

“FORM GST REG-13

[See Rule 17]

Application/Form for grant of Unique identity Number (UIN) to UN Bodies/Embassies/others

State/UT-

District-

PART A

(i)

Name of the Entity

(ii) Permanent Account Number (PAN) of entity (Not applicable for entities

specified in clause (a) of sub-section (9) of section 25 of the Act)

(iii) Name of the Authorised Signatory

(iv) PAN of Authorised Signatory

(Not applicable for entities specified in clause (a) of sub-section (9) of

section 25 of the Act)

(v)

Email Address of the Authorised Signatory

(vi) Mobile Number of the Authorised Signatory (+91)

PART B

Type of Entity (Choose one)

UN Body Embassy Other Person

Country

2A. ^{Ministry of External Affairs, Government of}

India Recommendation (if applicable)

Letter No.

Date

Notification details

Notification No.

Date

Address of the entity in State

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Village

District

Block/Taluka

Latitude

Longitude

State

PIN Code

ॢबहर गजट [सधरण 21 ०सत बर 21

Contact Information

Email Address

Telephone number

Fax Number

Mobile Number

Details of Authorized Signatory, If applicable

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female,

Other>

Mobile Number

Email address

Telephone No.

Designation/ Status

Director

Identification Number

(if any)

PAN (Not applicable

for entities specified

in clause (a) of sub-

section (9) of section

25 of the Act)

Aadhaar Number (Not

applicable for entities

specified in clause (a)

of sub-section (9) of

section 25 of the Act)

Are you a citizen of

India ?

Yes/No

Passport No. (in case

of foreigners)

Residential Address

Building No/Flat No

Floor No

Name of the

Premises/Building

Road/Street

Town/City/Village

District

Block/Taluka

State

PIN Code

Bank Account Details (add more if required)

Account Number

Type of Account

IFSC

Bank Name

Branch Address

ॢबहर गजट [सधरण 21 ०सत बर 21

Documents Uploaded

The authorized person who is in possession of the documentary evidence shall

upload the scanned copy of such documents including the copy of resolution /power

of attorney, authorizing the applicant to represent the entity.

The proper officer who has collected the documentary evidence from the applicant

shall upload the scanned copy of such documents including the copy of

resolution/power of attorney, authorizing the applicant to represent the UN

Body/Embassy etc. in India and link it along with UIN generated and allotted to

respective UN Body/Embassy etc.

Verification

I hereby solemnly affirm and declare that the information given herein above is true

and correct to the best of my knowledge and belief and nothing has been concealed

therefrom.

Place (Signature)

Date:

Name of Authorized Person:

(Signature)

Place:

Name of Proper Officer:

Date:

Designation:

Jurisdiction:

Instructions for submission of application for registration for UN

Bodies/Embassies/others notified by the Government.

• Every person required to obtain a unique identity number shall submit the

application electronically.

• Application shall be filed through Common Portal or registration can be

granted suo-moto by proper officer.

• The application filed on the Common Portal is required to be signed

electronically or through any other mode as specified by the Government.

• The details of the person authorized by the concerned entity to sign the

refund application or otherwise, should be filled up against the "Authorised

Signatory details" in the application.

• PAN/Aadhaar will not be applicable for entities specified in clause (a) of

sub-section (9) of section 25 of the Act.";

(ix) With effect from the 1^stday of July, 2017, in FORM GST TRAN-1 in Serial

No.7,-

(i) in item (a), for the word, figures and brackets "and 140 (6)", the figures,

brackets and word, "140 (6) and 140 (7)" shall be substituted;

ॢबहर गजट [सधरण 21 ०सत बर 21

(ii) in item (b),-

(a) after the word, figures and brackets, "section 140 (5)", the words,

figures and brackets "and section 140(7)" shall be inserted;

(b) for column heading 1, the column heading "registration number of

the supplier or input service distributor" shall be substituted;

taxes", the brackets and words "(central taxes)" shall be inserted.

[(File No. Bikri-kar/GST/Vividh-20 /2017-3531)]

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.

———

[ध¡क स०चवलय म१!णलय

ॢबहर पटन हर %क०शत eव( म१ॢ!त

ॢबहर गजट [सधरण)*+51+10+डट/प?

Website: http://egazette.bih.nic.in