िनबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

2 भ 14 श

(स पटन 1)

)

) पटन व५ह" प०तवर 20

20 िसत ब

िसत ब

िसत बर 2018

2018

foÙk foHkkx

———

vf/klwpuk

18 flrEcj 2018

laŒ&,e&4&22@2015&7062@foŒ—Hkkjr ds lafo/kku ds vuqPNsn 283¼2½ ds v/khu iznÙk

'kfDr;ksa dk iz;ksx djrs gq, fcgkj ds jkT;iky fcgkj dks"kkxkj lafgrk] 2011 dk la'kks/ku djus ds

fy, fuEufyf[kr lafgrk cukrs gSa%&

1- laf{kIr uke] foLrkj vkSj izkjaHk

laf{kIr uke] foLrkj vkSj izkjaHk

laf{kIr uke] foLrkj vkSj izkjaHk—

¼1½

;g fu;ekoyh fcgkj dks"kkxkj ¼la'kks/ku½ lafgrk] 2018 dgh tk ldsxhA

¼2½

bldk foLrkj laiw.kZ fcgkj jkT; esa gksxk A

¼3½

;g rqjr izo`r gksxh A

2- fcgkj dks"kkxkj lafgrk] 2011 ds fu;e

fcgkj dks"kkxkj lafgrk] 2011 ds fu;e

fcgkj dks"kkxkj lafgrk] 2011 ds fu;e&263 esa la'kks/ku

263 esa la'kks/ku

263 esa la'kks/ku—fcgkj dks"kkxkj lafgrk] 2011

ds fu;e&263 ds ckn fuEufyf[kr ijUrqd tksM+k tk;sxk %&

^^ijUrq fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ,oa fcgkj eky vkSj lsok dj vf/kfu;e]

2017 ds v/khu buiqV VSDl ØsfMV(ITC) dh okilh ds ekeysa esa ;g fu;e ykxw

ugha gksxkA bl gsrq ITC dh okilh dh ns;rk dh leqfpr tk¡p dj bldh okilh dh dkjZokbZ

iz'kklh foHkkx }kjk dh tk;sxh A blds fufeÙk izfØ;k dk vo/kkj.k okf.kT; dj foHkkx }kjk

fd;k tk;sxk A**

3- fcgkj dks"kkxkj lafgrk] 2011 ds fu;e

fcgkj dks"kkxkj lafgrk] 2011 ds fu;e

fcgkj dks"kkxkj lafgrk] 2011 ds fu;e&264 esa la'kks/ku

264 esa la'kks/ku

264 esa la'kks/ku—fcgkj dks"kkxkj lafgrk] 2011

ds fu;e&264 ds ckn fuEufyf[kr ijUrqd tksM+k tk;sxk %&

^^ijUrq fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ,oa fcgkj eky vkSj lsok dj vf/kfu;e]

2017 ds v/khu buiqV VSDl ØsfMV(ITC) dh okilh ds ekeysa esa ;g fu;e ykxw ugha gksxkAbl gsrq

ॢबहर गजट [सधरण 20 िसत बर 2018

ITC dh okilh dh ns;rk dh leqfpr tk¡p dj bldh okilh dh dkjZokbZ iz'kklh foHkkx }kjk dh

tk;sxh A blds fufeÙk izfØ;k dk vo/kkj.k okf.kT; dj foHkkx }kjk fd;k tk;sxk A**

4- fcgkj dks"kkxkj lafgrk] 2011 ds fu;e&328¼t½ esa la'kks/ku

cgkj dks"kkxkj lafgrk] 2011 ds fu;e&328¼t½ esa la'kks/ku

cgkj dks"kkxkj lafgrk] 2011 ds fu;e&328¼t½ esa la'kks/ku—fcgkj dks"kkxkj lafgrk]

2011 ds fu;e&328¼t½ esa iz;qDr 'kCn ^^ewY;of)Zr dj okilh (VAT)” ds ckn 'kCn ^^fcgkj eky

,oa lsok dj (GST)okilh” tksM+s tk;saxs A

fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh

lqtkrk prqosZnh]

iz/kku lfpo A

The 18^th September 2018

No.-M-4-22/2015-7062/F—In exercise of the powers conferred under Article 283(2) of the

Constitution of India, the Governor of Bihar is pleased to make the following Rules to amend

theBihar Treasury code, 2011:-

1. Short titleand commencement—

(1)

Thesemay be called The Bihar Treasury (Amendment) Code, 2018.

(2)

It shall extend to the whole of the State of Bihar.

(3)

It shall come into force at once.

2. Amendment in Rule-263 of the Bihar Treasury Code, 2011—The following proviso

shall be added after Rule 263 of the Bihar Treasury Code, 2011 :-

"Provided that, this Rule shall not be applicable to the matter of refund of Input Tax Credit

under the Bihar Value Added Tax Act, 2005 and the Bihar Goods & Services Tax Act, 2017.After

proper examinationof the liability of ITC refund, action of its refund shall be taken by the

administrative department. For this purpose, the determination of procedure will be made by the

Commercial Tax Department."

3. Amendment in Rule-264 of the Bihar Treasury Code, 2011—The following proviso

shall be added after Rule 264 of the Bihar Treasury Code, 2011 :-

"Provided that, this Rule shall not be applicable to the matter of refund of Input Tax Credit

under the Bihar Value Added Tax Act, 2005 and the Bihar Goods & Services Tax Act, 2017. After

proper examination of the liability of ITC refund, action of its refund shall be taken by the

administrative department. For this purpose, the determination of procedure will be made by the

Commercial Tax Department."

4. Amendment in Rule-328(g) in the Bihar Treasury Code, 2011—The words "Bihar

Goods & Services Tax (GST) Refund"shall be added after the words "VAT refund " used in the Rule

328 (g) of Bihar Treasury Code, 2011 .

By order of the Governor of Bihar,

SUJATA CHATURVEDI,

Principal Secretary.

————

[ध¡क स०चवलय म१णलय

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