नबंधन सं या पी0ट0-40
ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर
क०शत
1 क०तZक 13 श
(स पटन 142) पटन ब१धवर 8 नव बर 21
okf.kT;&
okf.kT;&
okf.kT;&
okf.kT;&dj foHkkx
dj foHkkx
dj foHkkx
dj foHkkx
———
vf/klwpuk
vf/klwpuk
vf/klwpuk
vf/klwpuk
8 uoEcj 2017
uoEcj 2017
uoEcj 2017
uoEcj 2017
,l0 vks0 263 fnukad 8 uoEcj 2017— fcgkj eky vkSj lsok dj fu;ekoyh] 2017 ¼ftls bl vf/klwpuk
esa blds i'pkr~ **mDr fu;e** dgk x;k gS½ ds fu;e 61 ds mi&fu;e ¼5½ vkSj fcgkj jkti=] vlk/kkj.k vad esa
la[;k 875 fnukad 21 flrEcj] 2017 }kjk çdkf'kr vf/klwpuk ,lŒ vksŒ 169 fnukad 21 flrEcj] 2017 ds lkFk
ifBr fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk fcgkj vf/kfu;e 12½ ¼ftls bl vf/klwpuk esa blds
i'pkr~ **mDr vf/kfu;e** dgk x;k gS½ dh /kkjk 168 }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] vk;qDr] bysDVªkWfud
#i ls lkekU; iksVZy ds ek/;e ls ç#i th,lVhvkj&3[k esa] uhps dh lkj.kh ds LrEHk ¼2½ esa ;Fkk mfYyf[kr
jftLVªhd`r O;fDr;ksa ds ,sls oxZ ds fy,] mDr lkj.kh ds LrEHk ¼3½ esa dh rr~LFkkuh izfof"V esa fofufnZ"V rkjh[k rd]
fooj.kh nsus gsrq mDr lkj.kh ds LrEHk ¼4½ esa 'krsaZ fofufnZ"V djrs gSa] ;Fkk %&
lkj.kh
Øe
la0
jftLVªhd`r O;fDr;ksa dk
oxZ
iz#i
th-,l-Vh-vkj-&3[k
esa fooj.kh nsus dh
vafre rkjh[k
'krsZa
¼1½
¼2½
¼3½
¼4½
1-
mDr fu;eksa ds fu;e 117 ds
lkFk ifBr mDr vf/kfu;e dh
/kkjk 140 ds fuca/kuksa esa buiqV
dj izR;; dk miHkksx djus
ds gdnkj jftLVªhd`r O;fDr]
fdarq ftUgksaus 28 vxLr] 2017
dks ;k mlls igys iz#i th-
,l-Vh- Vh-vkj-,-,u-&1 Qkby
u djus dk fodYi pquk gSA
25 vxLr] 2017
2
ॢबहर गजट
[सधरण नव बर 21
Øe
la0
jftLVªhd`r O;fDr;ksa dk
oxZ
iz#i
th-,l-Vh-vkj-&3[k
esa fooj.kh nsus dh
vafre rkjh[k
'krsZa
¼1½
¼2½
¼3½
¼4½
2-
mDr fu;eksa ds fu;e 117 ds
lkFk ifBr mDr vf/kfu;e dh
/kkjk 140 ds fuca/kuksa esa buiqV
dj izR;; dk miHkksx djus
ds gdnkj jftLVªhd`r O;fDr
vkSj ftUgksaus 28 vxLr] 2017
dks ;k mlls igys iz#i th-
,l-Vh- Vh-vkj-,-,u-&1 Qkby
djus dk fodYi pquk gSA
28 vxLr] 2017
¼i½ tqykbZ] 2017 ekl ds fy, ^^mDr vf/kfu;e ds
v/khu lans; dj** dh lax.kuk djuk vkSj 25
vxLr] 2017 dks ;k mlds iwoZ mDr fu;eksa ds
fu;e 87 ds mica/kksa ds vuqlkj mls udn esa tek
djuk;
¼ii½ th-,l-Vh-vkj-&3[k Qkby djus ls iwoZ] mDr
fu;eksa ds fu;e 117 ds mifu;e ¼1½ ds v/khu
iz#i th-,l-Vh- Vh-vkj-,-,u-&1 Qkby djuk;
¼iii½ tgka tqykbZ] 2017 ekl ds fy, mDr
vf/kfu;e ds v/khu lans; dj dh jde] ftlds
C;kSjs iz#i th-,l-Vh-vkj-&3[k esa nh xbZ fooj.kh
esa gSa] en ¼i½ ds vuqlkj udn esa tek fd, x,
dj dh jde ls vf/kd gS] ogka jftLVªhd`r O;fDr]
mDr fu;eksa ds fu;e 87 ds mica/kksa ds vuqlkj 28
vxLr] 2017 dks ;k mlds iwoZ udn esa ,slh
vkf/kD; jde dk] 26 vxLr] 2017 ls ,sls tek
fd, tkus dh rkjh[k rd laxf.kr ,sls C;kt ds
lkFk] tks ykxw gks] lank; djsxkA
3-
dksbZ vU; jftLVªhd`r O;fDr
25 vxLr] 2017
2- th-,l-Vh-vkj-&3[k ds vuqlkj dj nkf;Ro ds fuoZgu ds fy, djksa dk lank;& iz#i th-,l-Vh-
vkj-&3[k esa fooj.kh Qkby djus okyk izR;sd jftLVªhd`r O;fDr] mDr vf/kfu;e dh /kkjk 49 ds mica/kksa ds v/khu
jgrs gq,] 25 vxLr] 2017 dks ;k mlds iwoZ] bysDVªkWfud udn [kkrs ;k bysDVªkWfud tek [kkrs esa fodyu djds
vf/kfu;e ds v/khu lans; dj] C;kt] 'kkfLr] Qhl ;k fdlh vU; jde ds eís vius nkf;Ro dk fuoZgu djsxkA
Li"Vhdj.k& bl vf/klwpuk ds iz;kstuksa ds fy,]--
¼i½ ^^jftLVªhd`r O;fDr** in ls ,slk O;fDr vfHkizsr gS] ftlls mDr vf/kfu;e dh /kkjk 39 dh
mi/kkjk ¼1½ ds v/khu fooj.kh Qkby djus dh vis{kk gS;
¼ii½ ^^mDr vf/kfu;e ds v/khu lans; dj** in ls tqykbZ] 2017 ekl ds fy, lans; ,sls dj] ftlds
C;kSjs iz#i th-,l-Vh-vkj-&3[k esa nh xbZ fooj.kh esa fn, x, gSa vkSj buiqV dj izR;; dh ,slh
jde] ftlds fy, dj mDr vf/kfu;e ds v/khu cuk, x, fu;eksa ds lkFk ifBr mDr vf/kfu;e
ds v/;k; V vkSj /kkjk 140 ds v/khu tqykbZ] 2017 ekl ds fy, og gdnkj gks] ds chp dk
varj vfHkizsr gSA
3- ;g vf/klwpuk fnukad 17 vxLr] 2017 ds çHkko ls izo`Ùk gksxhA
[¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017&3995½]
fcgkj&jkT;iky ds vkns'k ls]
lqtkrk prqosZnh]
okf.kT;&dj vk;qDr&lg&iz/kku lfpoA
———
8 uo
uo
uo
uoEcj 2017
Ecj 2017
Ecj 2017
Ecj 2017
,l0vks0 264] ,l0vks0 263 fnukad 8 uoEcj 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 vaxzsth
Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA
[¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017&3995½]
fcgkj&jkT;iky ds vkns'k ls]
lqtkrk prqosZnh]
okf.kT;&dj vk;qDr&lg&iz/kku lfpoA
3
ॢबहर गजट
[सधरण नव बर 21
The 8th November 2017
S.O. 263, Dated 8th November 2017—In exercise of the powers conferred by section 168 of
the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
"the said Act") read with sub-rule (5) of Rule 61 of the Bihar goods and Services Tax Rules, 2017
(hereafter in this notification referred to as "the said Rules") and notification S.O.-169 dated 21st
September, 2017 published in the Bihar Gazette, Extraordinary vide no.-875 dated 21st September,
2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in
column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through
the common portal for the month of July, 2017, for such class of registered persons as mentioned in
the corresponding entry in column (2) of the said Table, by the date specified in the corresponding
entry in column (3) of the said Table, namely:-
TABLE
Sl.
No.
Class of registered persons
Last date for
furnishing of
return in FORM
GSTR-3B
Conditions
(1)
(2)
(3)
(4)
1.
Registered persons entitled to avail
input tax credit in terms of section
140 of the said Act read with rule
117 of the said Rules but opting
not to file FORM GST TRAN-1
on or before the 28th August, 2017
25 August, 2017
2.
Registered persons entitled to avail
input tax credit in terms of section
140 of the said Act read with rule
117 of the said Rules and opting to
file FORM GST TRAN-1 on or
before the 28th August, 2017
28 August, 2017
(i) compute the "tax payable under the
said Act" for the month of July, 2017
and deposit the same in cash as per the
provisions of rule 87 of the said Rules
on or before the 25 August, 2017;
(ii) file FORM GST TRAN-1 under
sub-rule (1) of rule 117 of the said
Rules before the filing of FORM
GSTR-3B;
(iii) where the amount of tax payable
under the said Act for the month of
July, 2017, as detailed in the return
furnished in FORM GSTR-3B, exceeds
the amount of tax deposited in cash as
per item (i), the registered person shall
pay such excess amount in cash in
accordance with the provisions of rule
87 of the said Rules on or before 28th
August, 2017 along with the applicable
interest calculated from the 26th day of
August, 2017 till the date of such
deposit.
3.
Any other registered person
25 August, 2017
2. Payment of taxes for discharge of tax liability as per GSTR-3B: Every registered
person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the
said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under
4
ॢबहर गजट
[सधरण नव बर 21
the Act by debiting the electronic cash ledger or electronic credit ledger on or before 25th August,
2017.
Explanation.- For the purposes of this notification, the expression-
(i)
"Registered person" means the person required to file return under sub-section (1) of
section 39 of the said Act;
(ii)
"tax payable under the said Act" means the difference between the tax payable for the
month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the
amount of input tax credit entitled to for the month of July, 2017 under Chapter V and
section 140 of the said Act read with the rules made thereunder.
3.
This notification shall come into force with effect from 17 August, 2017.
[(File No. Bikri-kar/GST/Vividh-21 /2017-3995)]
By order of the 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 1042*571+10*डट-प?
Website: http://egazette.bih.nic.in