2
ॢबहर गजट [सधरण 14 जनवर
2021
(क)
बय(म@ॢPक \धॢरत \धर सÖयपन jर फ(ट(Rफ ०लय जeग. यॢद _स
धर 25 क _पधर घ क [धIन छ३ट #़ न ह( jर यॢद _सन [पन
\धर सÈय क [०भ#मणन क ॢवकWप ॢदय ह( त(X य
(ख)
यथ [०धस३०चत बय(म@ॢPक स३चन. फ(ट(Rफ ०लय जeग jर fस [Bय
क व^सI कगजत' क सÖयपन ॢकय जeग. यॢद _स धर 25 क
_पधर घ क [धIन छ३ट #़ न ह( jर यॢद _सन \धर क
[०भ#मणन क ॢवकWप नह च१न ह@,
jर सथ ह प जeसट \र^ज 1 मA ॢदe गe \वदन क सथ
[पल(ड ॢकe गe दGतवज' क म३ल #०तय' क, ]स _प०नयम क #य(जन' क ०लe
\य१फ क हर [०धस३०चत ॢकसI स१ॢवध क BZ मA, सÖयपन ॢकय जeग jर fस
\वदन क( तभI प३र मन जeग जब ]स _प०नयम क [धIन ०नधZॢरत #ॢ[य प३र
ह( जतI ह@?”
3. _फ ०नयमवल मA, ०नयम 9 मA,-
(क) _प०नयम (1) मA -
(i) “\वदक क( \वदन #Gत१त करन क तरख स” श\द' क पात “तIन”
श\द क Gथन पर “सत” श\द क( #०तGथॢपत ॢकय जeग;
(ii) परत१क( क Gथन पर. ०न1न०ल०खत परत१क क( #०तGथॢपत ॢकय जeग,
[थZत -
“परत१ जह-
(क) क(^ Mयॢफ. ज( ॢक धर 25 क _पधर घ क [धIन [०धस३०चत
Mयॢफ स ०भBन ह(. ०नयम F क _प०नयम 4क मA यथॢव०नॢदZु \धर
सÈय क सÖयपन स च३क जत ह@ य \धर सÈय क सÖयपन क ॢवकWप
क चयन नह करत ह@; य
(ख) सम१०चत [०धकर, \य१फ क हर #०धक५त ॢकसI fस [०धकर क
[न१म(दन स ज( ॢक सहयक \य१फ स ०न1न पद क न ह(. कर(बर क
Gथन क #Öय¡ सÖयपन करय जन _०चत समझत ह@ त(,
०नयम 25 क [धIन द ग^ र०त स, _फ Mयॢफ क _प०Gथ०त मA
कर(बर क Gथन क #Öय¡ सÖयपन करय जन क पात तथ ज@स _०चत
[०धकर _०चत समझA fस कगजत' क सÖयपन ॢकe जन क पात. \वदन
क( #Gत१त ॢकय जन क तरख स तIस ॢदन' क भIतर र०जGPकरण #दन ॢकय
जeग?”;
(ख) _प०नयम (2) मA,
(i) “तIन” श\द क Gथन पर “सत” श\द क( #०तGथॢपत ॢकय जeग;
(ii) परत१क क Gथन पर ०न1न०ल०खत परत१क क( #०तGथॢपत ॢकय जeग,
[थZत-
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ॢबहर गजट [सधरण 14 जनवर
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“परत१ जह-
(क) क(^ Mयॢफ. ज( ॢक धर 25 क _पधर घ क [धIन [०धस३०चत
Mयॢफ स ०भBन ह(. ०नयम F क _प०नयम 4क मA यथॢव०नॢदZु \धर
सÈय क सÖयपन स च३क जत ह@ य \धर सÈय क सÖयपन क
ॢवकWप क चयन नह करत ह@; य
(ख) सम१०चत [०धकर, \य१फ क हर #०धक५त ॢकसI fस [०धकर क
[न१म(दन स ज( ॢक सहयक \य१फ स ०न1न पद क न ह(. कर(बर क
Gथन क #Öय¡ सÖयपन करय जन _०चत समझत ह@ त(,
fस \वदन क #Gत१त ॢकe जन क तरख स [०धकतम तIस ॢदन' क भIतर
#_प जIeसट \र^जI 73 मA न(ॢटस जर ॢकय ज सक ग?”;
(ग) _प०नयम (5) क Gथन पर. ०न1न०ल०खत _प०नयम क( #०तGथॢपत ॢकय जeग,
[थZत :7
“(5) यॢद सम१०चत [०धकर क(^ कयZवह करन स च३क जत ह@.7
(क) \वदन क( #Gत१त ॢकय जन क तरख स सत कयZ ॢदवस क
[व०ध क भIतर _स ममल मA जह ॢक fस Mयॢफ _प०नयम 1
क( परत१क क [तगZत नह \त ह@ त(; य
(ख) \वदन क( #Gत१त ॢकय जन क तरख स तIस ॢदन' क [व०ध
क भIतर जह fस Mयॢफ _प०नयम 1 क परत१क क [तगZत
\त ह( त( ; य
(ग) _प०नयम 2 क [तगZत \वदक क हर #Gत१त ॢकय गe
GपुIकरण. जनकर य दGतवज क #०़ क तरख स सत
कयZ ॢदवस क [व०ध क भIतर त(.
र०जGPकरण #दन ॢकe जन क \वदन क( [न१म(ॢदत ह१\ समझ जeग?”
4. _फ ०नयमवल मA. ०नयम 21 मA,-
(क) खड (ख) मA, “मल य सवi” श\द' क पात “य द(न'” श\ द' क( [तa
Gथॢपत ॢकय जeग;
(ख) खड घ) क पात, ०न1न०ल०खत खड' क( [तa Gथॢपत ॢकय जeग.
[थZत :7
“(ङ) धर 1 jर ]सक [तगZत बनe गe ०नयम' क _पबध' क [०त[मण मA
]नप१ट कर #Ö यय क लभ #़ करत ह@; य
(च)
धर 3 क [धIन प जeसट\र 1 मA eक य eक स [०धक कर
[व०ध क ०लe #Gत१त ॢकe गe जवक #दय' क \य>र _सक हर सब०Bधत
कर [व०धय' क ०लe धर 3c क [धIन #Gत१त क ग^ व@ध ॢववरणI मA
घ(ॢषत ॢकe गe जवक #दय' क \य>र स [०धक ह@; य
(छ) ०नयम F ख क #वधन' क _Wलघन करत ह@?”
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ॢबहर गजट [सधरण 14 जनवर
2021
5. _फ ०नयमवल मA. ०नयम 21क मA, -
(क) _प०नयम (2) मA. “_फ Mयॢफ क( स१नव^ क य१ॢफय१Ç त [वसर दन क
पात” श\द' क( ल(प कर ॢदय जeग;
(ख) _प०नयम (2) क पात, ०न1न०ल०खत _प०नयम क( [तa Gथॢपत ॢकय
जeग: -
“(2क) जह, धर 3c क [धIन ॢकसI र०जGPक५त Mयॢफ हर #Gत१त क गयI
ॢववर०णय' क त१लन
(क) प जeसट\र1 मA #Gत१त ॢकe गe जवक #दय' क \य>र; य
(ख) _सक \प३०तZकतZ क हर _नक प जeसट\र1 मA #Gत१त
ॢकe गe जवक #दय' क \य>र क \धर पर ०नeकॢषZत \वक
#दय' क \य>र. य fस [Bय ॢवि षण. ज( पॢरषद क ०सफॢरश' पर
ॢकe ज सकA ग. करन पर यह पत चलत ह( ॢक fसI महÖवप३णZ
[तर य ॢवसग०तय ह3 ज( [०ध०नयम क _पबध' य ]सक [तगZत
बनe गe ०नयम' क _Wलघन क( दशZत ह@. ०जसस _फ Mयॢफ क
र०जGPकरण रल ॢकय ज सकत ह(. त( _सक र०जGPकरण क(
०नलॢबत कर ॢदय जeग jर fस Mयॢफ क(, _फ [तर jर
ॢवसग०तय' क( दशZत ह१e, समBय प(टZल पर, ]लÇPh०नक मiयम स,
प जeसट \र^ज31 मA य र०जGPकरण क समय ॢदe गe
^7मल पत, य समय7समय पर सश(०धत पत पर, ]सक बर मA स३०चत
कर ॢदय जeग jर _स तIस ॢदन' क भIतर यह Gपु करन क
०लe कह जeग ॢक _सक र०जGPकरण क( रल Çय' न ॢकय
जe?”;
(ग) _प०नयम (3) मA, “य _प०नयम 2 ” श\द. क(ूक jर [क क
पात “य _प०नयम 2क ” श\द. क(ूक. [क jर [¡र क(
[तa Gथॢपत ॢकय जeग;
(घ)
_प०नयम (3) क पात ०न1न०ल०खत _प०नयम क( [तa Gथॢपत
ॢकय जeग. [थZत :-
“(3क) fस ॢकसI र०जGPक५त Mयॢफ क(. ०जसक
“(3क) fस ॢकसI र०जGPक५त Mयॢफ क(. ०जसक र०जGPकरण
_प०नयम 2 य _प०नयम 2क क [धIन ०नलॢबत कर ॢदय गय
ह(. _सक र०जGPकरण क ०नलॢबत रहन क [व०ध क द>रन. धर
54 क [धIन क(^ भI #०तदय नह ॢकय जeग?”;
(ङ) _प०नयम (4) मA, -
(i)
“य _प०नयम 2 ” श\द. क(ूक jर [क क पात “य
_प०नयम 2क ” श\द. क(ूक. [क jर [¡र क( [तa
Gथॢपत ॢकय जeग;
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ॢबहर गजट [सधरण 14 जनवर
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(ii)
०न1न०ल०खत परत१क क( [तa Gथॢपत ॢकय जeग. [थZत 67
“परत१ ]स ०नयम क [धIन र०जGPकरण क ०नलबन क(
सम१०चत [०धकर #०तसहरण कर सकत ह@, रलIकरण क
#ॢ[य क लॢबत रहन क द>रन ॢकसI भI समय यॢद वह
_०चत समझत ह@ त(?”.
6. _फ ०नयमवल मA, ०नयम 22 मA,-
(क)
_प०नयम (3) मA, “_प7०नयम 1 क [धIन जर करण बतi” श\द.
क(ूक jर [क क पात “य ०नयम 21क क _प०नयम 2क क
[धIन” श\द. क(ूक. [क jर [¡र क( [तa Gथॢपत ॢकय जeग;
(ख)
_प०नयम (4) मA, “_प०नयम 2 क [धIन #Gत१त #Ö य१मर” श\द. क(ूक
jर [क क पात “य ०नयम 21क क _प०नयम 2क क [धIन जर
न(ॢटस क _मर मA” श\द. क(ूक. [क jर [¡र क( [तa Gथॢपत ॢकय
जeग?
7. _फ ०नयमवल मA. ०नयम 3 मA, _प०नयम (4) मA, 1 जनवर. 221 स #भवI, -
(क)
द(न' जगह जह7जह भI “[पल(ड” श\द क _पय(ग ह१\ ह@ वह7वह ]सक
Gथन पर “#Gत१त” श\द क( #०तGथॢपत ॢकय जeग;
(ख)
द(न' ह जगह' पर जह7जह “#दयकतZi हर धर 3 क _पधर 1
क [धIन” श\द क(ूक jर [क क _पय(ग ह१\ ह@ वह7वह ]नक
पात “प जeसट\र1 मA य बIजक #Gत१त करन क स१ॢवध क
_पय(ग करत ह१e” श\द. [¡र jर [क क( [तa Gथॢपत ॢकय जeग;
(ग)
“1 #०तशत” [क jर श\द क Gथन पर “5 #०तशत” [क jर श\द क(
#०तGथॢपत ॢकय जeग?
8. _फ ०नयमवल मA. ०नयम 5c मA, _प०नयम (4) क पात, ०न1न०ल०खत _प०नयम
क( #०तGथॢपत ॢकय जeग. [थZत : -
“ 5 ]स ०नयम मA ॢकसI भI बत क ह(त ह१e भI.7
क यॢद ॢकसI र०जGPक५त Mयॢफ न ॢपछल द( महन क ०लe #_प
जeसट\र 3ख मA ॢववरणI #Gत१त नह कर ह@ त( _स धर 3 क
[धIन #_प जeसट\र1 मA [पन मल य सवi य द(न' क जवक
\प३०तZय' क \य>र #Gत१त करन क [न१म०त नह ह(गI?
ख fस ॢकसI र०जGPक५त Mयॢफ क(. ०जस धर 3c क _पधर 1 क
परत१क क [धIन हर ०तमह क ॢरटनZ भरन ज_र ह(, धर 3 क
[तगZत #_प जeसट\र1 मA य बIजक #Gत१त करन क स१ॢवध क
_पय(ग करक [पन मल य सवi य द(न' क जवक \प३०तZय' क \य>र
#Gत१त करन क [न१म०त नह ह(गI, यॢद _सन ॢपछल कर [व०ध क ०लe
#_प जeसट\र 3ख मA ॢववरणI #Gत१त नह क ह@ ?
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ग fस ॢकसI र०जGPक५त Mयॢफ क(. ०जसपर ०नयम F ख क [धIन यह
#०तबध ह( ॢक cc× स [०धक दय कर क भ१गतन करन क ०लe वह
[पन ]लÇPh०नक लजर मA _पल\ध र०श क _पय(ग नह कर सकत ह@,
धर 3 क [तगZत #_प जeसट\र1 मA य बIजक #Gत१त करन क
स१ॢवध क _पय(ग करक [पन मल य सवi य द(न' क जवक
\प३०तZय' क \य>र #Gत१त करन क [न१म०त नह ह(गI, यॢद _सन ॢपछल
कर [व०ध क ०लe #_प जeसट\र 3ख मA ॢववरणI #Gत१त नह क
ह@ ?
9. _फ ०नयमवल मA ०नयम 86क क पात 01 जनवर, 2021 स ०न1न०ल०खत ०नयम
क( [त:G थॢपत ॢकय जeग, [थZत:-
“86ख. ]लÇ ०नक लजर म" _पल$ध रकम क _पय'ग पर ०तब*ध. ]न
०नयम' मA ॢकसI भI बत क ह(त ह१e भI, र०जGPक५त Mयॢफ _न ममल' मA fसI
करधयत क cc× स [०धक \_टप१ट कर क ०लe [पनI दयत क ०नeपदन हत१
]लÇPh०नक [ ॢडट लजर मA _पल\ध र०श क ]Gतमल नह करग जह छ३ट \प३०तZ
तथ श३Bय दर वल \प३०तZ स ०भBन करधय \प३०तZ क म३Wय eक मह मA पचस लख
lपय स [०धक ह@a
परत१ _फ #०तबध वह नह लग३ ह(ग जह–
(क)
यथ०Gथ०त _फ Mयॢफ [थव GवमI [थव कतZ [थव #बध ०नदशक
[थव ]सक द( सझIदर' मA स क(^ eक, प३णZक०लक ०नदशक, सघ' क
#बध स०म०त क सदGय [थव ब(डZ BयसI, न ॢवगत द( ॢवमIय वषm मA स
#Öयक मA \यकर [०ध०नयम, 1c 1 1c 1 क 43 क [धIन \यकर क
_प मA eक लख lपय स [०धक क भ१गतन ॢकय ह@ ०जसक ०लe _फ
[०ध०नयम क धर 13c क _पधर 1 क [धIन \यकर ॢववरणI द०खल
करन क समय सIम सम़ ह( गयI ह@; [थव
(ख)
र०जGPक५त Mयॢफ न धर 54 क _पधर 3 क #थम परत१क क खÕड (i)
क [धIन [#य१फ ]नप१ट कर #Öयय क करण ॢपछल ॢवमIय वषZ मA #०तदय
रकम eक लख lपय स [०धक #़ क ह@; [थव
(ग)
र०जGPक५त Mयॢफ न धर 54 क _पधर 3 क #थम परत१क क खÕड
(ii) क [धIन [#य१फ ]नप१ट कर #Öयय क करण ॢपछल ॢवमIय वषZ मA
#०तदय रकम eक लख lपय स [०धक #़ क ह@; [थव
(घ)
र०जGPक५त Mयॢफ न _स रकम क ०लe ]लÇPh०नक नकद लजर क मiयम
स _Öपद कर क #०त [पनI दयत क ०नवZहन ॢकय ह@ ज( चल३ ॢवमIय वषZ
मA _फ मह तक सचयI _प स #य१फ क१ल \_टप१ट कर दयत क 1× स
[०धक ह@; [थव
(ङ)
र०जGPक५त Mयॢफ ह(त ह@–
(i)
सरकर ॢवभग; [थव
(ii)
सवZज०नक ¡o क _प[म; [थव
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ॢबहर गजट [सधरण 14 जनवर
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(iii) GथनIय #०धकरण; [थव
(iv) सॢव०धक ०नकय :
परत१ यह भI ॢक \य१फ [थव _सक iर स #०धक५त क(^ [०धकर
fस सÖयपन तथ fस र¡(पय' ०जस वह _०चत समझ, क _परत _फ #०तबध क( हट
सकत ह@?”
10. _फ ०नयमवल मA, ०नयम 13F क , _प०नयम 1 मA, 1 जनवर. 221 स
#भवI-
(क) त०लक क Gतभ 2 मA [म स. 1 क समन श\द तथ [क “100 ॢकमI.” क
Gथन पर श\द तथ [¡र “200ॢकमI.” क( #०तGथॢपत ॢकय जeग;
(ख) त०लक क Gतभ 2 मA [म स. 2 क समन श\द तथ [क “100 ॢकमI.”
क Gथन पर श\द तथ [¡र “200 ॢकमI.” क( #०तGथॢपत ॢकय जeग;
11. _फ ०नयमवल मA ०नयम 13Fङ मA,-
(क) खÕड (ख) मA, “द( मह” श\द क Gथन पर, “द( कर [व०ध” श\द क(
#०तGथॢपत ॢकय जeग;
(ख) खÕड ग क _परत ०न1न०ल०खत खÕड क( [त6 Gथॢपत ॢकय जeग,
[थZत:7
“ घ eक Mयॢफ, ०जसक र०जGPकरण ०नयम 21(क) क _प०नयम
1 [थव _प०नयम 2 [थव _प०नयम 2क क #वधन' क [धIन
०नलॢबत कर ॢदय गय ह@?”
12. _फ ०नयमवल मA #_प जeसट \र^ज -30 क पात, ०न1न०ल०खत प [तa
Gथॢपत ॢकय जeग, [थZत -
प जeसट \र^ज31
[०नयम 21क दAख]
सदभZ स.
तरख: <ॢदन><मह><वषZ>
सव मA,
जIeसट\^eन6
नम:
पत:
र०जGPकरण क( ०नलॢबत करन क ०लe स३चन jर रलIकरण क ०लe न(ॢटस
०न1न०ल०खत क त१लन मA, यथ,
(i)
[पन मल eव सव कर [०ध०नयम, 21 क धर 3c क [तगZत भर गe
ॢववरणI;
(ii)
[पन #_प जeसट\र -1 मA भर गe बै \प३०तZय? क \य>र;
8
ॢबहर गजट [सधरण 14 जनवर
2021
(iii)
[पन \वक \प३०तZय' क gट( जनरटड \य>र,
__________ स _________तक क [व०ध स सब०धत;
(iv)
………………….. (Gपु करA)
jर [Bय _पल\ध जनकर क ०मलन मA ०न1न०ल०खत ॢवसग०तs[सग०त क पत चल
ह@:
□
ॢटtपणI 1
□
ॢटtपणI 2
□
ॢटtपणI 3
(करदत क स१सगत मनदÕड' क \धर पर भर जन वल \य>र).
2. #थम uुय ॢवषग०तय's[षग०तय' स यह #कट ह(त ह@ ॢक ]नस ॢबहर मल eव
सव कर कर [०ध०नयम, 21 क #वधन' jर ]नक [तगZत बनe गe ०नयम' क _Wलघन
द०शZत करतI ह@ ॢक यॢद ]नक सत(षजनक GपुIकरण नह ०मलत ह@ त( \पक र०जGPक५त क(
रलIकरण क ०लय दयI ह(ग ?
3. ]स बत पर ॢवचर करत ह१e ॢक _पय१Zफ ॢवषग०तयs[षग०तय ]तनI गभIर ह3 jर
]नस रजGव सबधI ॢहत पर गभIर खतर प@द ह१\ ह@ [तa क तÖक०लक _पय क _प मA
\पक र०जGPकरण क( ०नयम 21क क _प०नयम 2क क [न१सर ]स स३चन क तरख स
रळ कर ॢदय जत ह@?
4. \पस [न१र(ध ह@ ॢक ]स न(ॢटस क #०़ क तरख स तIस ॢदवस क भIतर
[०धकर ¡o वल कर [०धकर क पस [पन _मर #Gत१त कर दA ०जसमA _पय१Zफ
ॢवषग०तs[षग०त क बर मA [पन GपुIकरण द दA? यॢद जIeसट क समBय प(टZल पर ॢकसI
भI Mयॢफ हर ॢकसI भI तरक स \पक दGतवज( क द१_पय(ग ॢकय जन क सभवन ह( त(
_सक( भI ॢवशष _प स [०धकर ¡o वल [०धकर क जनकर मA लय जय?
5. \पक हर #Gत१त ॢकय गय कगजत' क सथ7सथ \पक _मर स [०धकर ¡o
वल [०धकर यॢद सत१ु ह(त ह@ jर [Bय ॢकसI सÖयपन स ०जस _फ [०धकर ¡o वल
[०धकर \वwयक समझत ह@ त( \पक र०जGPकरण क \Gथगन क( हटय ज सकत ह3 ?
6. \प क५पय यह न(ट कर लA ॢक यॢद \प ॢव०नॢदZु [व०ध मA [पन _मर नह दत
ह3 य क(^ सत(षजनक _मर नह दत ह3 त( \पक र०जGPकरण क( रळ ॢकय ज सकत ह@?
न+म:
पदन+म:
न(ट: यह eक ०सGटम जनरटड न(ॢटस ह@ jर ]सक जर करन वल #०धकर क
हGत¡र क \वwयकत नह ह@?”.
[(सAसA ॢब[ 7करsजIeसटsॢवॢवध721s21 (खड710) 132)]
ॢबहर7रÎयपल क \दश स,
डh #०तम,
रÎय कर \य१Ç त7सह7स०चव?
9
ॢबहर गजट [सधरण 14 जनवर
2021
14 जनवर
2021
,lΠvksΠ75] fnukad 14 tuojh 2021 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@2017¼[kaM&10½ 132½]
fcgkj&jkT;iky ds vkns'k ls]
MkWŒ çfrek]
jkT; dj vk;qDr&lg&lfpoA
The 14th January 2021
S.O. 75, Dated 14th 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 (Fourteenth
Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have
come into force with effect from 22nd day of December, 2020.
2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the
said rules), in rule 8, for sub-rule (4A), with effect from a date to be notified, the following
sub-rule shall be substituted, namely: -
“(4A) Every application made under rule (4) shall be followed by—
(a)
biometric-based Aadhaar authentication and taking photograph, unless
exempted under sub-section (6D) of section 25, if he has opted for
authentication of Aadhaar number; or
(b)
taking biometric information, photograph and verification of such other
KYC documents, as notified, unless the applicant is exempted under sub-
section (6D) of section 25, if he has opted not to get Aadhaar authentication
done,
of the applicant where the applicant is an individual or of such individuals in relation
to the applicant as notified under sub-section (6C) of section 25 where the applicant is not
an individual, along with the verification of the original copy of the documents uploaded
with the application in FORM GST REG-01 at one of the Facilitation Centres notified by
the Commissioner for the purpose of this sub-rule and the application shall be deemed to be
complete only after completion of the process laid down under this sub-rule.”.
3. In the said rules, in rule 9,-
(a) in sub-rule (1), -
(i) after the words “applicant within a period of”,for the word “three”, the
word “seven” shall be substituted;
(ii) for the provisos, the following proviso shall be substituted, namely: -
“Provided that where-
(a)
a person, other than a person notified under sub-section (6D) of section
25, fails to undergo authentication of Aadhaar number as specified in
sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar
number; or
(b)
the proper officer, with the approval of an officer authorised by the
Commissioner not below the rank of Assistant Commissioner, deems it
fit to carry out physical verification of places of business,
10
ॢबहर गजट [सधरण 14 जनवर
2021
the registration shall be granted within thirty days of submission of application,
after physical verification of the place of business in the presence of the said
person, in the manner provided under rule 25 and verification of such documents
as the proper officer may deem fit.”;
(b) in sub-rule (2), -
(i) for the word “three”, the word “seven” shall be substituted;
(ii) for the proviso, the following proviso shall be substituted, namely: -
“Provided that where-
(a) a person, other than a person notified under sub-section (6D) of
section 25, fails to undergo authentication of Aadhaar number as
specified in sub-rule (4A) of rule 8 or does not opt for authentication
of Aadhaar number; or
(b) the proper officer, with the approval of an officer authorised by the
Commissioner not below the rank of Assistant Commissioner, deems
it fit to carry out physical verification of places of business,
the notice in FORM GST REG-03 may be issued not later than thirty days from
the date of submission of the application.”;
(c) for sub-rule (5), the following sub-rule shall be substituted, namely: -
“(5) If the proper officer fails to take any action, -
(a) within a period of seven working days from the date of submission of
the application in cases where the person is not covered under proviso
to sub-rule (1); or
(b) within a period of thirty days from the date of submission of the
application in cases where a person is covered under proviso to sub-
rule (1); or
(c) within a period of seven working days from the date of the receipt of
the clarification, information or documents furnished by the applicant
under sub-rule (2),
the application for grant of registration shall be deemed to have been
approved.”.
4. In the said rules, in rule 21,-
(a) in clause(b), after the words “goods or services”, the words “or both”
shall be inserted;
(b) after clause (d), the following clauses shall be inserted, namely:-
“(e) avails input tax credit in violation of the provisions of section 16 of
the Act or the rules made thereunder; or
(f) furnishes the details of outward supplies in FORM GSTR-1 under
section 37 for one or more tax periods which is in excess of the
outward supplies declared by him in his valid return under section
39 for the said tax periods; or
(g) violates the provision of rule 86B.”.
5. In the said rules, in rule 21A,-
(a)
in sub-rule (2), the words “,after affording the said person a reasonable
opportunity of being heard,” shall be omitted;
(b)
after sub-rule (2), the following sub-rule shall be inserted, namely: -
“(2A) Where, a comparison of the returns furnished by a registered person
under section39 with
(a) the details of outward supplies furnished in FORM GSTR-1; or
11
ॢबहर गजट [सधरण 14 जनवर
2021
(b) the details of inward supplies derived based on the details of outward
supplies furnished by his suppliers in their FORM GSTR-1,
or such other analysis, as may be carried out on the recommendations of
the Council, show that there are significant differences or anomalies indicating
contravention of the provisions of the Act or the rules made thereunder, leading to
cancellation of registration of the said person, his registration shall be suspended
and the said person shall be intimated in FORM GST REG-31, electronically, on
the common portal, or by sending a communication to his e-mail address provided at
the time of registration or as amended from time to time, highlighting the said
differences and anomalies and asking him to explain, within a period of thirty days,
as to why his registration shall not be cancelled.”;
(c) in sub-rule (3), after the words, brackets and figure “or sub-rule (2)”, the
words, brackets, figure and letter “or sub-rule (2A)” shall be inserted;
(d) after sub-rule (3), the following sub-rule shall be inserted, namely: -
“(3A) A registered person, whose registration has been suspended under
sub-rule (2) or sub-rule (2A), shall not be granted any refund under section
54, during the period of suspension of his registration.”;
(e) in sub-rule (4), -
(i) after the words, brackets and figure “or sub-rule (2)”, the words,
brackets, figure and letter “or sub-rule (2A)” shall be inserted;
(ii) the following proviso shall be inserted, namely: -
“Provided that the suspension of registration under this rule may
be revoked by the proper officer, anytime during the pendency of the
proceedings for cancellation, if he deems fit.”.
6. In the said rules, in rule 22,-
(a)
in sub-rule (3), after the words, brackets and figure “the show cause issued
under sub-rule (1)”, the words, brackets, figures and letters “or under sub-
rule (2A) of rule 21A” shall be inserted;
(b)
in sub-rule (4), after the words, brackets and figure“reply furnished under
sub-rule (2)”, the words, brackets, figures and letters “or in response to the
notice issued under sub-rule (2A) of rule 21A”shall be inserted.
7. In the said rules, in rule 36, in sub-rule (4),with effect from the 1st day of January,
2021,-
(a) for the word “uploaded”,at both the places where it occurs, the word
“furnished” shall be substituted;
(b) after the words, brackets and figures “by the suppliers under sub-section (1)
of section 37”, at both the places where they occur, the words, letters and
figure “in FORM GSTR-1 or using the invoice furnishing facility” shall be
inserted;
(c) for the figures and words “10 per cent.”, the figure and words “5 per cent.”
shall be substituted.
8. In the said rules, in rule 59, after sub-rule (4), the following sub-rule shall be
inserted, namely: -
“(5) 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;
12
ॢबहर गजट [सधरण 14 जनवर
2021
(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.”.
9. In the said rules, after rule 86A, with effect from the 1st day of January, 2021, the
following rule shall be inserted, namely: -
“86B. Restrictions on use of amount available in electronic credit ledger.-
Notwithstanding anything contained in these rules, the registered person shall not use the
amount available in electronic credit ledger to discharge his liability towards output tax in
excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable
supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees:
Provided that the said restriction shall not apply where –
(a) the said person or the proprietor or karta or the managing director or any of its
two partners, whole-time Directors, Members of Managing Committee of
Associations or Board of Trustees, as the case may be, have paid more than
one lakh rupees as income tax under the Income-tax Act, 1961(43 of 1961) in
each of the last two financial years for which the time limit to file return of
income under subsection (1) of section 139 of the said Act has expired; or
(b) the registered person has received a refund amount of more than one lakh
rupees in the preceding financial year on account of unutilised input tax credit
under clause (i) of first proviso of sub-section (3) of section 54; or
(c) the registered person has received a refund amount of more than one lakh
rupees in the preceding financial year on account of unutilised input tax credit
under clause (ii) of first proviso of sub-section (3) of section 54; or
(d) the registered person has discharged his liability towards output tax through
the electronic cash ledger for an amount which is in excess of 1% of the total
output tax liability, applied cumulatively, upto the said month in the current
financial year; or
(e) the registered person is –
(i)
Government Department; or
(ii) a Public Sector Undertaking; or
(iii) a local authority;or
(iv) a statutory body:
Provided further that the Commissioner or an officer authorised by him in this
behalf may remove the said restriction after such verifications and such safeguards as
he may deem fit.”.
10. In the said rules, in rule 138, in sub-rule (10), with effect from the 1st day of
January, 2021,-
(a)
in the Table, against serial number 1, in column 2, for the figures and
letters “100 km.”, the figures and letters “200 km.” shall be substituted;
13
ॢबहर गजट [सधरण 14 जनवर
2021
(b) in the Table, against serial number 2, in column 2, for the figures and
letters “100 km.”, the figures and letters “200 km.” shall be substituted.
11. In the said rules, in rule 138E, -
(a) in clause (b), for the words “two months”, the words “two tax periods”
shall be substituted;
(b) after clause (c),the following clause shall be inserted, namely:-
“(d) being a person, whose registration has been suspended under the provisions of
sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.”.
12. In the said rules, after FORM GST REG-30, the following FORM shall be
inserted,namely-
“FORM GST REG – 31
[See rule 21A]
Reference No.
Date: <DD><MM><YYYY>
To,
GSTIN
Name:
Address:
Intimation for suspension and notice for cancellation of registration
In a comparison of the following, namely,
(i)
returns furnished by you under section 39 of the Bihar Goods and Services
Tax Act, 2017;
(ii)
outwards supplies details furnished by you in FORM GSTR-1;
(iii)
auto-generated details of your inwards supplies
for the period __________ to _________;
(iv)
………………….. (specify)
and other available information, the following discrepancies/ anomalies have been
revealed:
□
Observation 1
□
Observation 2
□
Observation 3
(details to be filled based on the criteria relevant for the taxpayer).
2. These discrepancies/anomalies prima facie indicate contravention of the
provisions of the Bihar Goods and Services Tax Act, 2017 and the rules made thereunder,
such that if not explained satisfactorily, shall make your registration liable to be cancelled.
3. Considering that the above discrepancies/anomalies are grave and pose a serious
threat to interest of revenue, as an immediate measure, your registration stands suspended,
with effect from the date of this communication, in terms of sub-rule (2A) of rule 21 A.
4. You are requested to submit a reply to the jurisdictional tax officer within thirty
days from the receipt of this notice, providing explanation to the above stated discrepancy/
anomaly. Any possible misuse of your credentials on GST common portal, by any person, in
any manner, may also be specifically brought to the notice of jurisdictional officer.
14
ॢबहर गजट [सधरण 14 जनवर
2021
5. The suspension of registration shall be lifted on satisfaction of the jurisdictional
officer with the reply along with documents furnished by you, and any further verification
as jurisdictional officer considers necessary.
6. You may please note that your registration may be cancelled in case you fail to
furnish a reply within the prescribed period or do not furnish a satisfactory reply.
Name:
Designation:
NB: This is a system generated notice and does not require signature by the issuing
authority.”.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-10)132]
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$ 48%571+10%ड(ट)(प(?
Website: http://egazette.bih.nic.in
