िनबंधन सं या पी0ट0-40
ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर क०शत
2 भ 14 श
(स पटन )
)
)
) पटन व५ह" प०तवर 20
20
20
20 िसत ब
िसत ब
िसत ब
िसत बर 2018
2018
2018
2018
okf.kT;&dj foHkkx
okf.kT;&dj foHkkx
okf.kT;&dj foHkkx
okf.kT;&dj foHkkx
———
vf/klwpuk
vf/klwpuk
vf/klwpuk
vf/klwpuk
20202020 flrEcj 2018
flrEcj 2018
flrEcj 2018
flrEcj 2018
,l0vks0 243] fnukad 20 flrEcj 2018—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk
12½ dh /kkjk 52 dh mi/kkjk ¼1½ }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj jkT;iky] ifj"kn~
dh flQkfj'kksa ij ;g vf/klwfpr djrsa gSa fd izR;sd bysDVªkWfud okf.kT; vkWijsVj] tks vfHkdÙkkZ ugha
gS] tgkW ,sls iznk;ksa ds lEca/k esa izfrQy dk laxzg.k mDr vkWijsVj }kjk fd;k tkrk gS] vU;
iznk;dÙkkZvksa }kjk mlds ek/;e ls fd;s x, varjk&jkfT;d djk/ks; iznk;ksa ds 'kq) ewY; ds vk/ks
izfr'kr dh nj ij jde laxzghr djsxkA
[¼laŒlaŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&3½2814½]
fcgkj&jkT;iky ds vkns'k ls]
MkW0 izfrek]
jkT; dj vk;qDr&lg&lfpoA
———
20 flrEcj 2018
20 flrEcj 2018
20 flrEcj 2018
20 flrEcj 2018
,lŒ vksŒ 243 fnukad 20 flrEcj 2018 dk vaxszth 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 [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa
mldk izkf/kd`r ikB le>k tk;A
[¼laŒlaŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&3½2814½]
fcgkj&jkT;iky ds vkns'k ls]
MkW0 izfrek]
jkT; dj vk;qDr&lg&lfpoA
2
ॢबहर गजट [सधरण 20
20
20
20 िसत ब
िसत ब
िसत ब
िसत बर
र
र
र 2018
2018
2018
2018
The 20th September 2018
S.O. 243, Dated 20th September 2018—In exercise of the powers conferred by sub-section
(1) of section 52 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of
Bihar, on the recommendations of the Council, hereby notifies that every electronic commerce
operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net
value of intra-State taxable supplies made through it by other suppliers where the consideration with
respect to such supplies is to be collected by the said operator.
[(File No. Bikri kar/GST/vividh-21/2017(Part-3)2814)]
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
————
[ध¡क स०चवलय म१णलय
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