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ॢबहर

(स पटन 1)

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) पटन

,l0 vks0 181] fnukad 2

fcgkj vf/kfu;e 12½ dh /kkjk 1 d

flrEcj] 2017 dks ml rkjh[k ds :

mica/k] mDr vf/kfu;e dh /kkjk 51

mDr vf/kfu;e dh /kkjk 51 dh m

gksaxs] vFkkZr %&

¼d½ fdlh dk;Z dks djus

ds lkFk]&

¼i½

laln ;k

¼ii½

dlh lj

dksbZ izkf/kdj.k ;k cksMZ ;k

¼[k½ lkslkbVh jftLVªhdj.k

fdlh LFkkuh; izkf/kdkjh }kjk LFkkfir

¼x½ ifCyd lsDVj miØe

ijUrq mDr O;fDr] jkT; l

ls] djk/ks; eky ;k lsokvksa ;k nksuksa

nk;h gksxkA

िनबंधन

हर गजट

[सधरण [क

सरकर हर क०शत

3 भ 13 श

 व५ह प०तवर 21

21

21

21 िसत ब

िसत ब

िसत ब

िसत बर 21"

okf.kT;&dj foHkkx

———

vf/klwpuk

21 flrEcj 2017

21 flrEcj 2017—fcgkj eky vkSj lsok dj vf/kfu;e

dh mi/kkjk ¼3½ }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq,]

:i ls fu;r djrs gSa] ftldks mDr vf/kfu;e dh /kkjk 51

dh mi/kkjk ¼1½ ds [kaM ¼d½ vkSj [kaM ¼[k½ ds v/khu fof

mi/kkjk ¼1½ ds [kaM ¼?k½ ds v/khu uhps fofufnZ"V O;fDr;

us ds fy, bfDoVh ;k fu;a=.k }kjk ipkl çfr'kr ;k

;k fdlh jkT; fo/kku eaMy ds vf/kfu;e }kjk xfBr( ;k

jdkj }kjk LFkkfir]

dksbZ vU; fudk;(

k vf/kfu;e] 1860 ¼1860 dk 21½ ds v/khu dsUnzh; ljdkj

r dksbZ lkslkbVh(

e %

ljdkj }kjk ifj"kn~ dh flQkfj'kksa ij] ckn esa vf/klwfpr d

ds çnk;drkZ dks fd, x, ;k tek fd, x, lank; ls dj

[¼laŒlaŒ&fcØh&dj@th0,l0Vh0@fofo/k&20

fcgkj&jkT;iky ds vkns’k l

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&ç/kku

न सं या पी0ट0-40

त

e] 2017 ¼2017 dk

fcgkj jkT;iky] 18

1 dh mi/kkjk ¼1½ ds

fufnZ"V O;fDr;ksa vkSj

;ksa ds laca/k esa ço`Ùk

vf/kd dh Hkkxhnkjh

;k jkT; ljdkj ;k

dh tkus okyh rkjh[k

dh dVkSrh djus dk

0@2017&3536½]

ls]

lfpoA

2

ॢबहर गजट [सधरण 21 िसत बर2017

21 flrEcj 2017

,lΠvksΠ182] ,lΠvksΠ181] 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 vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

[¼laŒlaŒ&fcØh&dj@th0,l0Vh0@fofo/k&20@2017&3536½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&ç/kku lfpoA

The 21^st September 2017

S.O 181, dated 21^st Septembe 2017— In exercise of the powers conferred by sub-section (3)

of section 1 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar

hereby appoints the 18^th day of September, 2017 as the date on which the provisions of sub-section

(1) of section 51of the said Act shall come into force with respect to persons specified under clauses

(a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under

clause (d) of sub-section (1) of section 51 of the said Act, namely:-

(a) an authority or a board or any other body, -

(i)

set up by an Act of Parliament or a State Legislature; or

(ii)

established by any Government,

with fifty-one percent or more participation by way of equity or control, to carry out any

function;

(b)

society established by the Central Government or the State Government or a Local

Authority under the Societies Registration Act, 1860 (21 of 1860);

(c)

public sector undertakings:

Provided that the said persons shall be liable to deduct tax from the payment made or

credited to the supplier of taxable goods or services or both with effect from a date to be notified

subsequently, on the recommendations of the Council, by the State Government.

[(File No. Bikri-kar/GST/Vividh-20/2017-3536 )]

By order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.

———=

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