(cid:1)नबंधन सं(cid:8)या पी0ट(cid:15)0-40 ॢबह(cid:4)र गजट
[स(cid:3)ध(cid:3)रण [(cid:8)क ॢबह(cid:4)र सरक(cid:4)र ह(cid:4)र(cid:4) (cid:13)क(cid:4)०शत 1 क(cid:4)०तZक 1(cid:19)3(cid:19) (cid:21)श(cid:22)(cid:23)
(स(cid:24)(cid:22) पटन(cid:4) (cid:19)(cid:19)5) पटन(cid:4)(cid:28) स(cid:29)मव(cid:4)र(cid:28) 23 अ(cid:23)तूबर 2(cid:22)1!
वा(cid:28)ण(cid:30)य-कर वभाग
———
अ#धसूचना
18 अ(cid:23)तूबर 2017
एस0 ओ0 251, ,दनांक 23 अ(cid:23)तूबर 2017— ॢबह(cid:4)र र(cid:4)जप(cid:9), [स(cid:4)ध(cid:4)रण [(cid:14)क(cid:16) स(cid:14)Èय(cid:4) 982 त(cid:4)र(cid:20)ख 18 [Çत३बर, 2(cid:25)1(cid:27) ह(cid:4)र(cid:4) (cid:29)क(cid:4)०शत व(cid:4)०णÎय"कर ॢवभ(cid:4)ग] ॢबह(cid:4)र क% [०धस३चन(cid:4) eस(cid:25) i(cid:25) 24+] त(cid:4)र(cid:20)ख 18 [Çत३बर, 2(cid:25)1(cid:27) क, स(cid:4)थ पॢठत ॢबह(cid:4)र म(cid:4)ल jर स,व(cid:4) कर ०नयम(cid:4)वल(cid:20), 2(cid:25)1(cid:27) क, ०नयम 2+ क, _प०नयम 425 क, ख(cid:14)ड 4छ5 ह(cid:4)र(cid:4) (cid:29)दÖत श०Çतय: क(cid:4) (cid:29)य;ग करत, ह१e(cid:16) ॢबह(cid:4)र र(cid:4)Îयप(cid:4)ल(cid:16) ०न=न०ल०खत क; न>च, द(cid:20) ग^ स(cid:4)रण> क, @त(cid:14)भ 425 मA यथ(cid:4)_०Bल०खत fस, स(cid:4)Dय क, Eप मA, ०जस, (cid:29)०तद(cid:4)य क(cid:4) द(cid:4)व(cid:4) करन, क, ०लe समझ> ग^ ०नय(cid:4)Zत प३०तZय: क, प३०तZकत(cid:4)Z ह(cid:4)र(cid:4) (cid:29)@त१त ॢकय(cid:4) ज(cid:4)न(cid:4) [प,०¡त हI, [०धस३०चत करत, हJ, यथ(cid:4) :-
2 ॢबह(cid:4)र गजट 4[स(cid:4)ध(cid:4)रण5(cid:16) 23 [Çत३बर 2(cid:25)1(cid:27)सारणी
| म सं. | सा य |
| (1) | (2) |
| 1 | >/0 धकधकक - @- , M/ धकधक 'Gस धG' धक 0क धक #@ >कN क3स/F>$? 'G G >/0 धकधक O;$? 3 M/ धक 'Gस धG' J OकG 'G;P/< 'K स=कQ@HCसक>क सक, ध>'Cस> G GकG क%$?J,क3स/F>$? 'G G3सक, Oक0$?J,क%(क R |
| 2 | स/F>$? 'G G:क, OकG &'धकCस> G:क;?S' |
| 3 | स/F>$? 'G G:क, OकG &'धक Cस> G:क% 8क8 'क,$1 GकG 8क8 कसक, $ |
2. यह अ#धसूचना ,दनांक 18 अ(cid:23)टू बर, 2017 के 5भाव से 56ृ8त होगी ।
[¼स(cid:14)(cid:25) स(cid:14)(cid:25)&ॢबT%"कर@ज>eसट(cid:20)@ॢवॢवध"21@2(cid:25)1(cid:27)&3244½]
ॢबह(cid:4)र"र(cid:4)Îयप(cid:4)ल क, \द,श स,(cid:16)
स१ज(cid:4)त(cid:4) चत१वVद(cid:20)(cid:16)
व(cid:4)०णÎय"कर \य१Çत ,सह ,(cid:29)ध(cid:4)न स०चव?
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18 अ(cid:23)तूबर 2017
eस(cid:25) i(cid:25) 252(cid:16) eस(cid:25) i(cid:25) 251(cid:16) ॢदन(cid:4)(cid:14)क 23 [Çत३बर 2(cid:25)1(cid:27) क(cid:4) [(cid:14)M,ज> मA ०न=न०ल०खत [न१व(cid:4)द ॢबह(cid:4)र"र(cid:4)Îयप(cid:4)ल क, (cid:29)(cid:4)०धक(cid:4)र स, ]सक, ह(cid:4)र(cid:4) (cid:29)क(cid:4)०शत ॢकय(cid:4) ज(cid:4)त(cid:4) हI(cid:16) ज; भ(cid:4)रत>य स(cid:14)ॢवध(cid:4)न क, [न१Ìछ,द 342 क, ख(cid:14)ड 435 क, [ध>न [(cid:14)Mज> भ(cid:4)ष मA _सक(cid:4) (cid:29)(cid:4)०धक५ त प(cid:4)ठ समझ(cid:4) ज(cid:4)य,ग(cid:4)?
[¼स(cid:14)(cid:25) स(cid:14)(cid:25)&ॢबT%"कर@ज>eसट(cid:20)@ॢवॢवध"21@2(cid:25)1(cid:27)&3244½] व(cid:4)०णÎय"कर \य१Çत ,सह ,(cid:29)ध(cid:4)न स०चव?
3 ॢबह(cid:4)र गजट 4[स(cid:4)ध(cid:4)रण5(cid:16) 23 [Çत३बर 2(cid:25)1(cid:27)The 18th October 2017
S.O. 251, dated 23rd October 2017— In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Bihar Goods and Services Tax Rules, 2017 read with notification S.O. 249, dated the 18th October, 2017, published in the Bihar Gazette, Extraordinary, vide number 982 dated the 18th October, 2017, the Governor of Bihar, hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:-
| Sl.No. | Evidence |
| (1) | (2) |
| 1. | Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it. |
| 2. | An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him. |
| 3. | An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund. |
2. This notification shall come into force with effect from the 18th October, 2017.
[(File No. Bikri-kar/GST/Vividh-21 /2017-3844)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.