िनबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

क०तZक 13 श

(स पटन 1)

)

) पटन समवर 30

30 अ तू

अ तू

अ तूबर

बर

बर 21!

OkOkOkOkkf.kT;&dj foHkkx

f.kT;&dj foHkkx

———

vf/klwpuk

30303030 vDrwcj 2017

vDrwcj 2017

,lŒ vksŒ 257] fnukad 30 vDrwcj 2017—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

fcgkj vf/kfu;e 12½ dh /kkjk 164 }kjk iznÙk 'kfDr;ksa dk iz;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 gaS] ;Fkk %&

¼1½ ;g fu;ekoyh fcgkj eky vkSj lsok dj fu;ekoyh ¼ukSok¡ la'kks/ku½] 2017 dgh tk ldsxhA

¼2½ ;s fu;e fnukad 28 vDVwcj] 2017 ds çHkko ls izo`Ùk gksaxsA

2- fcgkj eky vkSj lsok dj fu;ekoyh] 2017 esa] &

¼i½

fu;e 24 ds mifu;e ¼4½ esa] ^^31 vDVwcj] 2017 dks ;k mlls igys** vadksa vkSj 'kCnksa ds LFkku

ij] ^^31 fnlacj] 2017 dks ;k mlls igys** vad vkSj 'kCn j[ks tk,axs;

¼ii½

fu;e 45 ds mifu;e ¼3½ esa] ^^mDr frekgh ds mÙkjorhZ** 'kCnksa ds i'pkr~] ^^;k ,slh vfrfjDr

vof/k ds Hkhrj] tks vk;qDr }kjk bl fufeÙk vf/klwpuk }kjk foLrkfjr dh tk, %

ijUrq dsUnzh; dj vk;qDr }kjk vf/klwfpr le;&lhek dk dksbZ foLrkj vk;qDr }kjk vf/klwfpr

fd;k x;k le>k tk,xk** 'kCn var%LFkkfir fd, tk,axs;

¼iii½

fu;e 96 ds mifu;e ¼2½ esa] fuEufyf[kr ijarqd var%LFkkfir fd, tk,axs] ;Fkk%&

^^ijarq ;g fd tgka fdlh dj vof/k ds fy, iz#i th,lVhvkj&1 esa tkod iznk;ksa ds C;kSjs izLrqr djus ds

fy, rkjh[k dk vf/kfu;e dh /kkjk 37 ds v/khu iznÙk 'kfDr;ksa dk iz;ksx djrs gq, foLrkj fd;k x;k gS] ogka

iznk;drkZ iz#i th,lVhvkj&1 dh lkj.kh 6d esa ;Fkk fofufnZ"V fu;kZrksa ls lacaf/kr tkudkjh iz#i th,lVhvkj&3[k

esa fooj.kh izLrqr dj fn, tkus ds i'pkr~ izLrqr djsxk vkSj mls lhek'kqYd }kjk inkfHkfgr iz.kkyh dks lkekU;

ॢबहर गजट [सधरण 3 [Ç त३बर 21

iksVZy }kjk bysDVªkWfud #i ls ikjsf"kr fd;k tk,xk% ijarq ;g vkSj fd igys ijarqd ds v/khu lkj.kh 6d esa izLrqr

tkudkjh mDr dj vof/k ds fy, iz#i th,lVhvkj&1 esa Lor% izk#fir dh tk,xhA**;

¼iv½

fu;e 96d ds mifu;e ¼2½ esa] fuEufyf[kr ijarqd var%LFkkfir fd, tk,axs ;Fkk%&

^^ijarq ;g fd tgka fdlh dj vof/k ds fy, iz#i th,lVhvkj&1 esa tkod iznk;ksa ds C;kSjs izLrqr djus ds

fy, rkjh[k dk vf/kfu;e dh /kkjk 37 ds v/khu iznÙk 'kfDr;ksa dk iz;ksx djrs gq, foLrkj fd;k x;k gS] ogka

iznk;drkZ iz#i th,lVhvkj&1 dh lkj.kh 6d esa ;Fkk fofufnZ"V fu;kZrksa ls lacaf/kr tkudkjh iz#i th,lVhvkj&3[k

esa fooj.kh izLrqr dj fn, tkus ds i'pkr~ izLrqr djsxk vkSj mls lhek'kqYd }kjk inkfHkfgr iz.kkyh dks lkekU;

iksVZy }kjk bysDVªkWfud #i ls ikjsf"kr fd;k tk,xk% ijarq ;g vkSj fd igys ijarqd ds v/khu lkj.kh 6d esa izLrqr

tkudkjh mDr dj vof/k ds fy, iz#i th,lVhvkj&1 Lor% izk#fir dh tk,xhA**

[¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017&3878½]

fcgkj-jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

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

———

30303030 vDrwcj 2017

vDrwcj 2017

,låvkså 258] ,låvkså 257] fnukad 30 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&3878½]

fcgkj-jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

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

The 30^thOctober 2017

S.O. 257, dated 30^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 (Ninth Amendment)

Rules, 2017.

(2)

They shall come into force with effect from 28^th October, 2017.

2. In the Bihar Goods and Services Tax Rules, 2017—

(i)

in rule 24, in sub-rule (4), for the words, figures and letters “on or before 31^st

October, 2017”, the words, figures and letters “on or before 31^st December, 2017”

shall be substituted;

(ii)

in rule 45, in sub-rule (3), after the words “succeeding the said quarter”, the words

“or within such further period as may be extended by the Commissioner by a

notification in this behalf:

Provided that any extension of the time limit notified by the Commissioner of Central tax

shall be deemed to be notified by the Commissioner.” shall be inserted;

(iii)

in rule 96, in sub-rule (2), the following provisos shall be inserted, namely—

“Provided that where the date for furnishing the details of outward supplies in FORM

GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of

the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of

FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be

transmitted electronically by the common portal to the system designated by the Customs:

ॢबहर गजट [सधरण 3 [Ç त३बर 21

Provided further that the information in Table 6A furnished under the first proviso shall be

auto-drafted in FORM GSTR-1 for the said tax period.”;

(iv)

in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely—

“Provided that where the date for furnishing the details of outward supplies in FORM

GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of

the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of

FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be

transmitted electronically by the common portal to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the first proviso shall be

auto-drafted in FORM GSTR-1 for the said tax period.”

[(File No. Bikri-kar/GST/Vividh-21 /2017-3878)]

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 1009+571+10+डट.प?

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