ॢबह

[

ॢबहर

(स पटन )

)

) पटन

,l0 vks0 195] fnukad 22

vf/kfu;e 12½ dh /kkjk 164 }kjk ç

fu;ekoyh] 2017 dk la'kks/ku djus d

1- ¼1½ ;g fu;ekoy

¼2½ ;Fkk vU;Fkk

2- fcgkj eky vkSj lso

fu;e 3 esa] &

¼i½ mifu;e ¼3½

^^¼3d½-mi

Hkh] dksbZ

x;k gS ;

gS] 1 vD

iksVZy ij

lalwpuk Q

og mDr

ds mifu;

ijUrq mD

i’pkr~ iz

tk,xkA**(

¼ii½ mifu;e ¼5½

'kCn] dks"

3- ewy fu;eksa esa fu;

^^120d- izR;sd

esa fofufnZ"V

िनबंधन

हर गजट

[सधरण [क

सरकर हर क०शत

31 भ 13 श

श१वर 22 िसत ब

िसत ब

िसत बर 21"

okf.kT;&dj foHkkx

———

vf/klwpuk

22 flrEcj 2017

flrEcj 2017— fcgkj eky vkSj lsok dj vf/kfu;e] 20

çnÙk 'kfDr;ksa dk ç;ksx djrs gq,] fcgkj&jkT;iky] fcgkj

ds fy, fuEufyf[kr fu;ekoyh cukrs gSa %&

yh fcgkj eky vkSj lsok dj ¼iape la’kks/ku½ fu;ekoyh] 201

micaf/kr ds flok;] ;s fu;e fnukad 15-09-2017 ds izHkko l

lok dj fu;ekoyh] 2017 ¼ftls blesa blds i’pkr~ ewy fu;

ds i’pkr~ fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk]

ifu;e ¼1½] mifu;e ¼2½ vkSj mifu;e ¼3½ esa fdlh ckr d

O;fDr ftls fu;e 24 ds v/khu vuafre vk/kkj ij jftLVªh

;k ftlus fu;e 8 ds mifu;e ¼1½ ds v/khu jftLVªhdj.k ds

Drwcj] 2017 ls bysDVªkWfud :i ls iz:i th,lVh lh,

j ;k rks lh/ks ;k vk;qDr n~okjk vf/klwfpr fdlh lqfo/kk

Qkby djds /kkjk 10 ds v/khu dj dk lank; djus dk fo

rkjh[k ls 90 fnu dh vof/k ds Hkhrj iz:i th,lVh vkbZVh

;e ¼4½ ds mica/kks ds vuqlj.k esa ,d fooj.k izLrqr djsxk

Dr O;fDr;ksa dks iz:i th,lVh vkbZVhlh&03 esa fooj.k

i:i th,lVh Vhvkj,,u&1 esa ?kks"k.kk izLrqr djus ds fy,

(

esa] ^^;k mifu;e ¼3½** 'kCnksa] dks"Bd vkSj vad ds i’pkr~]

"Bd] vad vkSj v{kj var%LFkkfir fd, tk,axsA

;e 120 ds i’pkr~ fuEufyf[kr fu;e var%LFkkfir fd;k tk,

d jftLVªhd`r O;fDr ftlus fu;e 117] fu;e 118] fu;e

"V vof/k ds Hkhrj iz:i th,lVh Vhvkj,,u&1 esa bysDVªkW

न सं या पी0ट0-40

त

017 ¼2017 dk fcgkj

j eky vkSj lsok dj

7 dgh tk ldsxhA

ls izo`Rr gksaxsA

;e dgk x;k gS½ ds

;Fkk &

ds varfoZ"V gksrs gw,

hdj.k vuqnRr fd;k

ds fy, vkosnu fd;k

eih&02 esa lkekU;

dsUnz ds ek/;e ls

fodYi ys ldsxk vkSj

Vhlh&03 es fu;e 44

izLrqr dj nsus ds

, vuqKkr ugha fd;k

^^;k mifu;e ¼3d½**

,xk] ;Fkk&

119 vkSj fu;e 120

kWfud :i ls ?kks"k.kk

ॢबहर गजट [सधरण 22 िसत बर2017

izLrqr dh gS og ,slh ?kks"k.kk dks ,d ckj iqujhf{kr dj ldsxk vkSj bysDVªkWfud :i ls

lkekU; iksVZy ij mDr fu;eksa esa fofufnZ"V vof/k ds Hkhrj ;k ,slh vkSj vof/k tks bl

fufeRr vk;qDr }kjk foLrkfjr dh tk, iz:i th,lVh Vhvkj,,u&1 esa iqujhf{kr ?kks"k.kk

izLrqr djsxkA**(

4- ewy fu;eksa esa fu;e 122 esa] [kaM ¼[k½ esa] ^^jkT; dj ;k dsUnzh; dj vk;qDr** 'kCnksa ds i’pkr~

^^de ls de ,d o"kZ ds fy,** 'kCn var%LFkkfir fd, tk,axs(

5- ewy fu;eksa esa] fu;e 124 esa]&

¼i½

mifu;e ¼3½ ds LFkku ij fuEufyf[kr mifu;e j[kk tk,xk] ;Fkk &

^^¼3½ rduhdh lnL; dks ekfld osru vkSj ,sls vU; HkRrksa vkSj Qk;nksa dk lank;

fd;k tk,xk] tks mls rc vuqKs; gSa] tc og Hkkjr ljdkj esa lerqY; lewg ^d* in

/kkj.k dj jgk gks%

ijUrq tc fdlh lsokfuo`r vf/kdkjh dk rduhdh lnL; ds :i esa p;u fd;k

tkrk gS rks mls dsUnzh; ljdkj }kjk ;FkkLohd`r lkrosa osru vk;ksx dh flQkfj’kksa ds

vuqlj.k esa mlds }kjk vkgfjr vafre osru dks isa’ku dh jde ls de djds lerqY;

ekfld osru dk lank; fd;k tk,xkA**

¼ii½ mifu;e ¼4½ esa] igys ijarqd ds i’pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k

tk,xk] ;Fkk &

^^ijUrq ;g vkSj fd dsUnzh; ljdkj] ifj"kn dh flQkfj’kksa ij] lqus tkus dk volj

fn, tkus dh 'krZ ds v/khu jgs gq, fdlh Hkh le; v/;{k dh fu;qfDr dks lekIr dj

ldsxhA**(

¼iii½ mifu;e ¼5½ esa igys ijarqd ds i’pkr fuEufyf[kr ijarqd var%LFkkfir fd;k

tk,xk] ;Fkk &

ßijarq ;g vkSj fd dsUnzh; ljdkj] ifj"kn dh flQkfj'kksa ij] lqus tkus dk volj

fn;s tkus dh 'krZ ds v/khu jgs gq, fdlh Hkh le; rduhdh lnL; dh fu;qfDr dks

lekIr dj ldsxhAÞ(

6- ewy fu;eksa ds fu;e 127 ds [kaM (iii) ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] ;Fkk &

“(iv) izR;sd frekgh ds lekiu dh 10 rkjh[k rd ifj"kn dks ,d dk;Z fu"iknu fjiksVZ izLrqr

djukA

7- ewy fu;eksa ds fu;e 138 ds mifu;e ¼1½ ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd,

tk,axs] ;Fkk &

Þijarq ;g fd tgka ekyksa dks fdlh ,d jkT; esa vofLFkr iz/kku n~okjk fdlh vU; jkT; esa

vofLFkr tkWc odZj dks Hkstk tkrk gS rks bZ&os fcy dk l`tu ikjs"k.k ds ewY; ds ckotwn iz/kku

n~okjk fd;k tk,xk %

Ikjarq ;g vkSj fd tgka gLrf'kYi ekyksa dk ifjogu ,d jkT; ls nwljs jkT; esa ,sls O;fDr

n~okjk fd;k tkrk gS ftls /kkjk 24 ds [kaM (i) vkSj [kaM (ii) ds v/khu jftLVªhdj.k vfHkizkIr djus

dh vis{kk ls NwV iznku dh xbZ gSa] bZ&os fcy dk l`tu ikjs"k.k ds ewY; ds ckotwn mDr O;fDr

n~okjk fd;k tk,xkA

Li"Vhdj.k& bl fu;e ds iz;kstuksa ds fy,] ÞgLrf'kYi ekyß dk ogh vFkZ gS tks mldk jkT; ljdkj dh

vf/klwpuk] tks jkti= esa ,lŒvksŒ 179 fnukad 21 flrEcj] 2017 n~okjk izdkf'kr dh xbZ Fkh] esa gSAß]

8- ewy fu;eksa esa] 1 tqykbZ] 2017 ls] Þiz:i th,lVh Vhvkj,,u&1Þ esa]&

(i) Øe la[;k 5 ¼d½ esa 'kh"kZ esa] Þ/kkjk 140 ¼1½ß 'kCn] vad vkSj dks"Bd ds i'pkr~ Þ/kkjk 140

¼4½ ¼d½ vkSj /kkjk 140 ¼9½Þ 'kCn] vad] dks"Bd vkSj v{kj var%LFkkfir fd, tk,axs+(

(ii) Øe la[;k 7 ¼d½ esa] lkj.kh esa] Øe la[;k 7d esa 'kh"kZ esa] ÞchtdÞ 'kCn ds i'pkr~

Þ¼izR;; varj.k nLrkost ¼lhVhMh½ lfgr½ß 'kCn vkSj dks"Bd var%LFkkfir fd, tk,axs(

(iii) ßinuke@izkfLFkfrÞ 'kCnksa ds i'pkr~ fuEufyf[kr var%LFkkfir fd;k tk,xk] ;Fkk &

Þvuqns'k%

dsUnzh; eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 140 dh mi/kkjk ¼9½ ds

fuca/kuksa esa dsUnzh; dj izR;;A

2- izR;; varj.k nLrkost ¼lhVhMh½ dk Qk;nk mBkus okys jftLVªhÑr O;fDr 'kh"kZ

ÞbuiqVÞ ds v/khu lkj.kh&7d esa izR;; dk Qk;nk ysus ds vfrfjDr

ÞVhvkj,,u,l&3Þ dks Hkh Qkby djsaxsAÞ(

ॢबहर गजट [सधरण 22 िसत बर 2017

9- ewy fu;eksa esa 1 tqykbZ] 2017 ls Þiz:i th,lVhvkj&4 esa] Øe la[;k 8 esa izfof"V 8[k ¼2½ esa

ÞvarjjkT;h; iznk;Þ 'kCnksa ds LFkku ij ÞvarjkfT;d iznk;Þ 'kCn j[ks tk,axs (

10- ewy fu;eksa esa 30 vxLr] 2017 ls Þiz:i th,lVh bZMCY;wch&01Þ ds fVIi.kksa esa] fVIi.k&4 ds i'pkr~

fuEufyf[kr fVIi.k var%LFkkfir fd;k tk,xk] ;Fkk &

Þ5- izos'k chtd ds C;kSjksa dks chtd ds LFkku ij ogka ntZ fd;k tk,xk tgka ikjs"k.k vk;kr

ls lacaf/kr gSAÞ

[¼laŒlaŒ&fcØh&dj@th0,l0Vh0@fofo/k&20@2017&3539½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&ç/kku lfpoA

22 flrEcj 2017

,lŒ vksŒ 196] ,lŒ vksŒ 195] fnukad 22 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&3539½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&ç/kku lfpoA

The 22^nd September 2017

S.O 195, dated 22^nd Septembe 2017— In exercise of the powers conferred by section 164 of

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

Rules, 2017.

(2)

Save as otherwise provided in these rules, they shall come into force with

effect from 15^th September, 2017.

2. In the Bihar Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal

rules), in rule 3—

(i)

after sub-rule (3), the following sub-rule shall be inserted, namely:-

“(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a

person who has been granted registration on a provisional basis under rule 24

or who has applied for registration under sub-rule (1) of rule 8 may opt to

pay tax under section 10 with effect from the first day of October, 2017 by

electronically filing an intimation in FORM GST CMP-02, on the common

portal either directly or through a Facilitation Centre notified by the

Commissioner, before the said date and shall furnish the statement in FORM

GST ITC-03 in accordance with the provisions of sub - rule (4) of rule 44

within a period of ninety days from the said date:

Provided that the said persons shall not be allowed to furnish the

declaration in FORM GST TRAN-1 after the statement in FORM GST

ITC-03 has been furnished.”;

(ii)

in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the

words, brackets, figure and letter “or sub-rule (3A)” shall be inserted;

3. In the principal rules, after rule 120, the following rule shall be inserted, namely—

“120A. Every registered person who has submitted a declaration electronically

in FORM GST TRAN-1 within the time period specified in rule 117, rule

118, rule 119 and rule 120 may revise such declaration once and submit the

revised declaration in FORM GST TRAN-1 electronically on the common

ॢबहर गजट [सधरण 22 िसत बर2017

portal within the time period specified in the said rules or such further period

as may be extended by the Commissioner in this behalf.”;

4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State

tax or central tax”, the words “for at least one year” shall be inserted;

5. In the principal rules, in rule 124,—

(i)

for sub-rule (3), the following sub-rule shall be substituted, namely:-

"(3) The Technical Member shall be paid a monthly salary and other

allowances and benefits as are admissible to him when holding an equivalent

Group 'A' post in the Government of India:

Provided that where a retired officer is selected as a Technical Member,

he shall be paid a monthly salary equal to his last drawn salary reduced by

the amount of pension in accordance with the recommendations of the

Seventh Pay Commission, as accepted by the Central Government.";

(ii)

in sub-rule (4), after the first proviso, the following proviso shall be inserted,

namely—

"Provided further that upon the recommendations of the Council and subject

to an opportunity of being heard, the Central Government may terminate the

appointment of the Chairman at any time.";

(iii)

in sub-rule (5), after the first proviso, the following proviso shall be inserted,

namely—

"Provided further that upon the recommendations of the Council and subject

to an opportunity of being heard, the Central Government may terminate the

appointment of a Technical Member at any time.";

6. In the principal rules, in rule 127, after clause (iii), the following clause shall be

inserted, namely—

"(iv) `to furnish a performance report to the Council by the tenth of the close of each

quarter.";

7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be

inserted, namely—

“Provided that where goods are sent by a principal located in one State to a job-

worker located in any other State, the e-way bill shall be generated by the principal

irrespective of the value of the consignment;

Provided further that where handicraft goods are transported from one State to

another by a person who has been exempted from the requirement of obtaining

registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by

the said person irrespective of the value of the consignment.

Explanation— For the purposes of this rule, the expression “handicraft goods” has the

meaning as assigned to it in the Government of Bihar notification published in the Gazette vide S.O.

No 179 Dated 21^st September, 2017”;

8. In the principal rules, with effect from the 1^st day of July, 2017, in “FORM

GST TRAN-1”,

(i)

in Serial No. 5(a), in the heading, after the words, figures and brackets

“Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a)

and Section 140(9)” shall be inserted;

(ii)

in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the

word “invoices”, the words, brackets and letters “(including Credit Transfer

Document (CTD)” shall be inserted;

(iii)

after the words “Designation/Status”, the following shall be inserted,

namely—

“Instructions—

Central Tax credit in terms of sub-section (9) of section 140 of the CGST

Act, 2017 shall be availed in column 6 of table 5 (a).

ॢबहर गजट [सधरण 22 िसत बर 2017

Registered persons availing credit through Credit Transfer Document

(CTD) shall also file Trans 3 besides availing credit in table 7A under the

heading “inputs.”;

9. In the principal rules,with effect from the 1^st day of July, 2017, in “FORM GSTR-4”, in

Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies”

shall be substituted;

10. In the principal rules, with effect from the 30^th day of August, 2017, in the Notes to

“FORM GST EWB-01”, after Note 4, the following Note shall be inserted, namely:-

“5. The details of bill of entry shall be entered in place of invoice where the consignment

pertains to an import.”

[(File No. Bikri-kar/GST/Vividh-20/2017-3539)]

By order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.

———=

[ध¡क स०चवलय म१णलय

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