ॢबहर गजट [सधरण 1 [Ç त३बर 21

(ख)

उन मामल8 मF जहां 4ािU तकताL ऐसी पूतLय8 पर इनपुट कर 45 यय का लाभ नहं

लेता है और इस आशय का वचनबंध देता है Nक पूतLकताL 4तदाय का दावा कर

सकेगा, वहां समझी गई नयाLत पूतLय8 का पूतLकताL”;

(ii) नयम 96क के उपनयम (1) के खंड (क) मF,“तीन मास क2 समािU त के पY चात्” शZ द8

के पY चात्,“या ऐसी अत[र त अव#ध जो आयु त \वारा अनु]ात क2 जा सकेगी,” शZ द

अंत:K था पत Nकए जाएंगे ;

(iii) 4Pप जीएसट आरएफडी – 01 मF,

(क) “ ववरण 2” के K थान पर न< न;लखत ववरण रखा जाएगा,अथाLत् :-

“ ववरण 2 [नयम 89 (2)(ग)]

4तदाय का 4कार :- कर के संदाय के साथ सेवाओं का नयाLत

(रकम Pपय8 मF)

ØŒ

laŒ

chtd C;kSjs

,dhÑr dj

midj

chvkjlh@

,QvkbZvkjlh

ukes uksV]

;fn dksbZ

gks] esa

varofyZr

,dhÑr

dj vkSj

midj

teki=]

;fn dksbZ

gks] esa

varofyr

,dhÑr

dj vkSj

midj

'kq) ,dhÑr

dj vkSj

midj

(6+7+10 - 11)

laŒ

rkjh[k

ewY;

djk/ks;

jde

laŒ

rkjh[k

।”

(ख) “ ववरण 4” के K थान पर न< न;लखत ववरण रखा जाएगा,अथाLत् :-

“ ववरण 4 [नयम 89 (2)(घ)और 89 (2)(ड.)]

4तदाय का 4कार -- वशेष आ#थLक जोन यूनट या वशेष आ#थLक जोन वकासकताL (कर के संदाय

पर) को क2 गई पूतLय8 के मbे

(रकम Pपय8 मF)

izkfIrdÙkkZ dk

th,lVhvkbZ,u

chtd C;kSjs

iksrifjogu

i=@fu;kZr

fcy@fo'ks"k

vkfFkZd tksu

i`"Bkafdr

chtd

,dhÑr dj

midj

midj ukes uksV]

ukes uksV]

;fn dksbZ

gks] esa

varofyZr

,dhÑr

dj vkSj

midj

teki=]

;fn dksbZ

gks] esa

varo

varoZfyr

fyr

,dhÑr

dj v

dj vkSj

kSj

midj

'kq) ,dhÑr

dj vkSj midj

(8+9+10–11)

laŒ

rkjh[k

ewY;

laŒ

rkjh[k

djk/ks;

ewY;

jde

.”

[¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017&3808½]

fcgkj-jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

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

ॢबहर गजट [सधरण 18 [Ç त३बर 21

18 अ तूबर 2017

,låvkså 248] ,låvkså 247] fnukad 18 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

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

[¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017&3808½]

fcgkj-jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

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

———

The 18^th October 2017

S.O. 247, dated 18^th 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)

These rules may be called the Bihar Goods and Services Tax (Eighth Amendment)

Rules, 2017.

(2)

They shall come into force on the date of their publication in the Official Gazette.

In the Bihar Goods and Services Tax Rules, 2017, –

(i) in rule 89, insub-rule (1), for third proviso, the following proviso shall be

substituted, namely:-

“Provided also that in respect of supplies regarded as deemed exports, the application

may be filed by, -

(a)

the recipient of deemed export supplies; or

(b)

the supplier of deemed export supplies in cases where the recipient does not

avail of input tax credit on such supplies and furnishes an undertaking to the

effect that the supplier may claim the refund”;

(ii) in rule 96A, in sub-rule (1), in clause (a),after the words “after the expiry of three

months”, the words “, or such further period as may be allowed by the

Commissioner,” shall be inserted;

(iii) in FORM GST RFD-01,

(a)

for “Statement-2”, the following Statement shall be substituted, namely:-

“Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr.

No.

Invoice details

Integrated tax

Cess

BRC/

FIRC

Integrated

tax and

cess

involved

in debit

note, if

any

Integrated

tax and

cess

involved

in credit

note, if

any

Net

Integrated

tax and cess

(6+7+10 - 11)

No. Date Value

Taxable

value

Amt.

No.

Date

”;

ॢबहर गजट [सधरण 1 [Ç त३बर 21

(b) for “Statement-4”, the following Statement shall be substituted, namely:-

“Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN

recipient

Invoice details

Shipping

bill/ Bill

of export/

Endorsed

invoice by

SEZ

Integrated Tax

Cess

Integrated

tax and

cess

involved

in debit

note, if

any

Integrated

tax and

cess

involved

in credit

note, if

any

Net

Integrated

tax and cess

(8+9+10– 11)

No.

Date

Value

No.

Date

Taxable

Value

Amt.

.”

[(File No. Bikri-kar/GST/Vividh-21 /2017-3808)]

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 981+571+10+डट.प?

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