2
ॢबहर गजट [सधरण! 11 ॢदस& बर 21
jर _Ç त [०ध०नयम क- ध र 1 म ल jर सव कर [प/ल [०धकरण jर _सक-
0 य यप/ठM क गठन क _पबध करत/ हN ;
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य \वदन फ ]ल नह2 ॢकe ज सकत ह, jर _सक क रण _Ç त ध र क _पबधM क5 Aभ व/ करन
म$ क०तपय कॢठन ^य _श३त ह5 रह2 हN ;
[ब ॢबह र र Î यप ल ॢबह र म ल jर सव कर [०ध०नयम 21 क- ध र 1 2 ह र
Aदत शॢफयM क Aय5ग करत ह१e पॢरषद क- ०सफ ॢरशM पर कॢठन ]यM क5 द३र करन क ०लe
०न न०ल०खत \दश करत हN [थ Zत FS
1 स!०¡% त नम ?, ]स \दश क स०¡: त न म ॢबह र म ल jर सव कर Vकॢठन ^यM क
द३र करन नWव X \दश 21 ह, ?
2 कॢठन ]ZयM क5 द३र करन क ०लe यह E पH ट ॢकय ज त ह, ॢक S
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त र2ख स fस \दश क ॢव?ळ त/न म स क भ/तर [प/ल कर सक ग ʼʼ
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(ii)
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क प& च त यथ ०Eथ०त _सक [\ य¡ य र Î य [\ य¡ पद ]हण
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ह5न क- ०त०थ स छह म ह क भ/तर [प/ल2य [०धकरण म$ [प/ल करन क
०नदश कर सक ग ZZ क- सगणन क Aय5जन क ०लe छह म ह क- [व०ध
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(i) \दश क- सस३चन क- त र2ख ; य
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प& च त यथ ०Eथ०त _सक [\ य¡ य र Î य [\ य¡ [पन पद ]हण
करत ह,
[(सA सA ॢब^-Sकर_ज/eसट2_ॢवॢवधS21_21 (खडS ) 3 a)]
ॢबह रSर Î यप ल क \दश स,
डb A०तम ,
र Î यSकर \य१Ç तSसहSस०चव?
3
ॢबहर गजट [सधरण! 11 ॢदस& बर 21
11 fnlEcj 2019
,lŒ vksŒ 399] fnukad 11 fnlEcj 2019—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
[(सA सA ॢब^-Sकर_ज/eसट2_ॢवॢवधS21_21 (खडS ) 3 a)]
ॢबह रSर Î यप ल क \दश स,
डb A०तम ,
र Î यSकर \य१Ç तSसहSस०चव?
———
The 11th December 2019
Removal of Difficulty Order No. 09/2019- State Tax
S.O. 399, Dated 11th December 2019—WHEREAS,, sub-section (1) of
section 112 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in
this Order referred to as the said Act) provides that any person aggrieved by an order
passed against him under section 107 or section 108 of this Act or the Central Goods and
Services Tax Act may appeal to the Appellate Tribunal against such order within three
months from the date on which the order sought to be appealed against is communicated
to the person preferring the appeal;
AND WHEREAS, sub-section (3) of section 112 of the said Act provides that the
Commissioner may, on his own motion, or upon request from the Commissioner of
Central tax, call for and examine the record of any order passed by the Appellate
Authority or the Revisional Authority under this Act or the Central Goods and Services
Tax Act for the purpose of satisfying himself as to the legality or propriety of the said
order and may, by order, direct any officer subordinate to him to apply to the Appellate
Tribunal within six months from the date on which the said order has been passed for
determination of such points arising out of the said order as may be specified by the
Commissioner in his order;
AND WHEREAS, section 109 of the said Act provides for the constitution of the
Goods and Services Tax Appellate Tribunal and Benches thereof;
AND WHEREAS, for the purpose of filing the appeal or application as referred
to in sub- section (1) or sub-section (3) of section 112 of the said Act, as the case may be,
the Appellate Tribunal and its Benches are yet to be constituted in many States and
Union territories under section 109 of the said Act as a result whereof, the said appeal or
application could not be filed within the time limit specified in the said sub-sections, and
because of that, certain difficulties have arisen in giving effect to the provisions of the
said section;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the
Bihar Goods and Services Tax Act, 2017, the Governor of Bihar, on the
recommendations of the Council, hereby makes the following Order, to remove the
difficulties, namely:––
1. Short title.––This Order may be called the Bihar Goods and Services Tax
(Ninth Removal of Difficulties) Order, 2019.
2. For the removal of difficulties, it is hereby clarified that for the purpose of
calculating,-
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ॢबहर गजट [सधरण! 11 ॢदस& बर 21
(a)
the “three months from the date on which the order sought to be
appealed against is communicated to the person preferring the appeal”
in sub-section (1) of section 112, the start of the three months period
shall be considered to be the later of the following dates:-
(i) date of communication of order; or
(ii) the date on which the President or the State President, as the case
may be, of the Appellate Tribunal after its constitution under
section 109, enters office;
(b)
the “six months from the date on which the said order has been
passed” in sub-section (3) of section 112, the start of the six months
period shall be considered to be the later of the following dates:-
(i) date of communication of order; or
(ii) the date on which the President or the State President, as the case
may be, of the Appellate Tribunal after its constitution under
section 109, enters office.
[(File No. Bikri kar/GST/vividh-21/2017(Part-7)3760)]
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
————
[ध¡क स०चवलय म१णलय
ॢबहर पटन हर क०शत eव म१ॢत?
ॢबहर गजट #[सधरण$ 132 S5 1+1 %ड'ट('प'?
Website: http://egazette.bih.nic.in
