िनबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

1 \०ीन 13 श

(स पटन 22)

)

) पटन मगलवर 10

10 अ तू

अ तू

अ तूबर

बर

बर 21"

okf.kT;&dj

okf.kT;&dj foHkkx

foHkkx

———

vf/klwpuk

10 vDrwcj

10 vDrwcj 2017

2017

,låvkså 203] fnukad 10 vDrwcj 2017—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 54 vkSj

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&jkT;iky] vlk/kkj.k vad] esa la[;k 874] rkjh[k 21 flrEcj] 2017 }kjk izdkf'kr vf/klwpuk ,lŒ 167]

rkjh[k 21 flrEcj] 2017 dks mu ckrksa ds flok; vf/kØkar djrs gq, ftUgsa ,sls vf/kØe.k ls iwoZ fd;k x;k Fkk ;k

djus dk yksi fd;k x;k Fkk] fdlh ,sls jftLVªhd`r O;fDr }kjk] ftldk vk'k; Ldhd`r dj dk lank; fd, fcuk

fu;kZr ds fy, eky ;k lsokvksa ds iznk; dk gS] ca/ki= ds LFkku ij ifjopu i= nsus ds fy, 'krs± vkSj j{kksik;

fofufnZ"V djrs gSa%&

( i)

,sls ekeyksa esa] tgka vioafpr dj dh jde nks lkS ipk[k yk[k :i;s ls vf/kd gS] rFkk ftUgsa

fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dj 12½ dk ,dhd`r eky vkSj lsok dj

vf/kfu;e] 2017 ¼2017 dj 13½ ;k fdlh izo`Ùk fon~;eku fof/k ds v/khu fdlh vijk/k ds fy,

vfHk;ksftr fd;k x;k gS] mu O;fDr;ksa ds flok;] ,sls lHkh O;fDr] ftudk vk'k; Ldhd`r dj

dk lank;k fd, fcuk fu;kZr ds fy, eky ;k lsokvksa ds iznk; dk gS] ca/ki= ds LFkku ij

ifjopu i= nsus ds ik= gksaxs ;

(ii)

fdlh foRrh; o"kZ ds fy,] ifjopu i= jftLVªhd`r O;fDr ds 'kh"kZukes ij] nks izfr;ksa esa] fcgkj

eky vkSj lsok dj fu;ekoyh] 2017 ds fu;e 96d mifu;e ¼1½ esa fufnZ"V iz:i th,lVh

vkj,QMh&11 ds mikca/k esa fn, tk,xk vkSj ;g dk;Zjr Hkkxhnkj] izca/k funs'kd ;k daiuh

lfpo ;k LoRo/kkjh }kjk ;k ,sls dk;Zjr Hkkxhnkj ;k ,slh daiuh ds funs'kd cksMZ ;k LoRo/kkjh

}kjk lE;d~ :i ls izkf/kd`r fdlh O;fDr }kjk fu"ikfnr fd;k tk,xk;

(iii) ;fn dksbZ jftLVhd`r O;fDr] fcgkj eky vkSj lsok dj fu;ekoyh] 2017 ds fu;e 96d ds

mifu;e ¼1½ ds [kaM ¼d½ vkSj [kaM ¼[k½ esa mfYyf[kr vof/k ds Hkhrj] mDr mifu;e ¼1½ ds

v/khu ;FkkfofufnZ"V C;kt lfgr ns; dj dk lank; djus esa vlQy jgrk gS rks ifjopu i=

fof/kekU; ugha jgsxk vkSj ;g ,sls dj vkSj C;kt dk lank; ds i'pkr~ fQj ls fof/kekU; gksxkA

ॢबहर गजट [सधरण 1 [Ç त३बर 21

2- bl vf/klwpuk ds mica/k] ;Fkk vko';d ifjorZuksa] lfgr fdlh jftLVªhd`r O;fDr ¼ ftlds varxZr

fo'ks"k vkfFkZd tksu fodkldrkZ ;k fo'ks"k vkfFkZd tksu bdkbZ Hkh gS½ }kjk fdlh fo'ks"k vkfFkZd tksu fodkldrkZ

;k] fo'ks"k vkfFkZd tksu bdkbZ dks ,dhd`r dj dk lank; fd, fcuk fd, x, eky ;k lsokvksa ;k nksuksa ds thjks

jsVsM iznk; ds laca/k esa ykxw gksaxsA

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3692½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

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

———

10 vDrwcj

10 vDrwcj 2020202017171717

,låvkså 204] ,låvkså 203] fnukad 10 vDrwcj 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

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

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3692½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

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

———

The 10^th October 2017

S.O. 203, dated 10^th October 2017—In exercise of the powers conferred by section 54 of the

Bihar Goods and Services Tax Act, 2017, and sub-rule (5) of rule 96A of the Bihar Goods and

Services Tax Rules, 2017, and in supercession of notification no. 874, dated the 21^st September,

2017, published in Bihar Gazette, Extraordinary, vide S.O. -167 dated the 21^st September, 2017

except as respects things done or omitted to be done before such supercession, the Governor of

Bihar, hereby specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a

Bond by a registered person who intends to supply goods or services for export without payment of

integrated tax -

(i)

all registered persons who intend to supply goods or services for export without

payment of integrated tax shall be eligible to furnish a Letter of Undertaking in

place of a bond except those who have been prosecuted for any offence under the

Bihar Goods and Services Tax Act, 2017 (12 of 2017) or the Integrated Goods and

Services Tax Act, 2017 (13 of 2017) or any of the existing laws in force in a case

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

(ii) the Letter of Undertaking shall be furnished on the letterhead of the registered

person, 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 Directors of such company or proprietor;

ॢबहर गजट [सधरण 1 [Ç त३बर 21

(iii)

the Letter of Undertaking shall cease to be valid if the registered person fails to pay

the tax due along with interest, as specified under sub-rule (1) of rule 96A of Bihar

Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) and

clause (b) of the said sub-rule and it shall resume being valid after such tax and

interest is paid.

2. The provisions of this notification shall mutatis mutandis apply in respect of zero-rated

supply of goods or services or both made by a registered person (including a Special Economic Zone

developer or Special Economic Zone unit) to a Special Economic Zone developer or Special

Economic Zone unit without payment of integrated tax.

[(File No. Bikri-kar/GST/Vividh-20 /2017-3692)]

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 922*51+10*डट.प?

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