िनबंधन सं या पी0ट0-40
ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर क०शत
1 \०ीन 13 श
(स पटन 23)
)
)
) पटन मगलवर 10
10
10
10 अ तू
अ तू
अ तू
अ तूबर
बर
बर
बर 21"
okf.kT;&dj
okf.kT;&dj
okf.kT;&dj
okf.kT;&dj foHkkx
foHkkx
foHkkx
foHkkx
———
vf/klwpuk
vf/klwpuk
vf/klwpuk
vf/klwpuk
10 vDrwcj
10 vDrwcj
10 vDrwcj
10 vDrwcj 2017
2017
2017
2017
,låvkså 205] fnukad 10 vDrwcj 2017—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk fcgkj
vf/kfu;e 12½ dh /kkjk 164 }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq,] fcgkj&jkT;iky] fcgkj eky vkSj lsok dj
fu;ekoyh] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;ekoyh cukrs gSa] ;Fkk %&
1- ¼1½ ;g fu;ekoyh fcgkj eky vkSj lsok dj ¼NBk la'kks/ku½ fu;ekoyh] 2017 dgh tk ldsxhA
¼2½ ;s fu;e fnukad 29-09-2017 ds izHkko ls izo`Rr gksaxsA
2- fcgkj eky vkSj lsok dj fu;ekoyh] 2017 esa] &
¼i½
fu;e 24 esa] mifu;e ¼4½ esa] **30 flracj** vadksa vkSj 'kCn ds LFkku ij] **31 vDrwcj**
vad vkSj 'kCn j[ks tk,axs (
¼ii½ fu;e 118 esa] **fu;r fnu ds uCcs fnu dh vof/k** 'kCnksa ds LFkku ij] **fu;e 117 esa
fofufnZ"V vof/k ;k ,slh vkSj vof/k] tks vk;qDr }kjk foLrkfjr dh tk,** 'kCn j[ks tk,axs(
¼iii½ fu;e 119 esa] **fu;r fnu ds uCcs fnu** 'kCnksa ds LFkku ij] **fu;e 117 esa fofufnZ"V
vof/k ;k ,slh vkSj vof/k] tks vk;qDr }kjk foLrkfjr dh tk,** 'kCn j[ks tk,axs (
¼iv½ fu;e 120 esa] **fu;r fnu ds uCcs fnu** 'kCnksa ds LFkku ij] **fu;e 117 esa fofufnZ"V
vof/k ;k ,slh vkSj vof/k] tks vk;qDr }kjk foLrkfjr dh tk,** 'kCn j[ks tk,axs (
2
ॢबहर गजट [सधरण 1 [Ç त३बर 21
¼v½
fu;e 120d esa] **ç#i th,lVh Vhvkj,,u&1 esa ?kks"k.kk dk iqujh{k.k** ik'oZ 'kh"kZ
var%LFkkfir fd;k tk,xk (
¼vi½ ç#i th,lVh vkjbZth&29 esa]&
¼d½ **vuafre jftLVªhdj.k ds jídj.k ds fy, vkosnu** 'kh"kZ ds LFkku ij **çoklh
djnkrkvksa ds vuafre jftLVªhdj.k dks jí djus ds fy, vkosnu** 'kh"kZ j[kk tk,xk (
¼[k½ mi'kh"kZ Hkkx&d ds v/khu en ¼i½ ds lkeus **vuafre vkbZ Mh** 'kCn vkSj v{kj ds
LFkku ij] **th,lVhvkbZ,u** v{kj j[ks tk,axsA
[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017-3693
3693
3693
3693 ½]
fcgkj&jkT;iky ds vkns’k ls]
lqtkrk prqosZnh]
okf.kT;&dj vk;qDr&lg&iz/kku lfpoA
———
10 vDrwcj
10 vDrwcj
10 vDrwcj
10 vDrwcj 2017
2017
2017
2017
,låvkså 206] ,låvkså 205] 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@2017-3693
3693
3693
3693½]
fcgkj&jkT;iky ds vkns’k ls]
lqtkrk prqosZnh]
okf.kT;&dj vk;qDr&lg&iz/kku lfpoA
———
The 10th October 2017
S.O. 205, dated the 10th October 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 (Sixth Amendment)
Rules, 2017.
(2) They shall come into force with effect from 29th September, 2017.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) in rule 24, in sub-rule (4), for the figures, letters and word, “30th September”, the
figures, letters and word “31st October” shall be substituted;
(ii) in rule 118, for the words “a period of ninety days of the appointed day”, the words
and figures “the period specified in rule 117 or such further period as extended by
the Commissioner” shall be substituted;
(iii) in rule 119, for the words “ninety days of the appointed day”, the words and figures
“the period specified in rule 117 or such further period as extended by the
Commissioner” shall be substituted;
(iv) in rule 120, for the words “ninety days of the appointed day”, the words and figures
“the period specified in rule 117 or such further period as extended by the
Commissioner” shall be substituted;
(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST
TRAN-1” shall be inserted;
3
ॢबहर गजट [सधरण 1 [Ç त३बर 21
(vi) in FORM GST REG-29, -
(a) for the heading, “APPLICATION FOR CANCELATION OF
PROVISIONAL REGISTRATION”, the heading, “APPLICATION
FOR CANCELATION OF REGISTRATION OF MIGRATED
TAXPAYERS” shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters
“Provisional ID”, the letters “GSTIN” shall be substituted.
[(File No. Bikri-kar/GST/Vividh-20 /2017-3693)]
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 *23,51+1,डट0प?
Website: http://egazette.bih.nic.in