2
ॢबहर गजट [सधरण 12 जनवर
2021
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———
12 जनवर
2021
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———
The 12th January 2021
S.O. 73, Dated 12th January 2021— 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, on
the recommendations of the Council, hereby makes the following rules further to amend the
Bihar Goods and Services Tax Rules, 2017, namely: -
1. Short title and commencement.—
(1) These rules may be called the Bihar Goods and Services Tax (Amendment)
Rules, 2021.
(2) These rules shall be deemed to have come into force with effect from 1st day
of January, 2021.
3
ॢबहर गजट [सधरण 12 जनवर
2021
2. In the Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification
referred to as the said rules), in rule 59, after sub-rule (5), the following sub-rule shall be
inserted namely:-
“(6) Notwithstanding anything contained in this rule, -
(a) a registered person shall not be allowed to furnish the details of outward
supplies of goods or services or both under section 37 in FORM GSTR-
1, if he has not furnished the return in FORM GSTR-3B for preceding
two months;
(b) a registered person, required to furnish return for every quarter under the
proviso to sub-section (1) of section 39, shall not be allowed to furnish
the details of outward supplies of goods or services or both under section
37 in FORM GSTR-1 or using the invoice furnishing facility, if he has
not furnished the return in FORM GSTR-3B for preceding tax period;
(c) a registered person, who is restricted from using the amount available in
electronic credit ledger to discharge his liability towards tax in excess of
ninety-nine per cent. of such tax liability under rule 86B, shall not be
allowed to furnish the details of outward supplies of goods or services or
both under section 37 in FORM GSTR-1 or using the invoice
furnishing facility, if he has not furnished the return in FORM GSTR-
3B for preceding tax period.”.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-9) 81]
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$ 34%571+10%ड(ट)(प(?
Website: http://egazette.bih.nic.in
