नबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

2 \०ीन 143 श

स पटन पटन स!मवर 1 [Ç त३बर 221

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18 vDrwcj

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eसA iA155 ॢदनक 18 [Ç त३बर 221—ॢबहर मल jर सव कर [०ध०नयम,

21 21 क 12 क धर 1 4 हर #दम शॢफय' क #य(ग करत ह१e, ॢबहर रÎ यपल,

पॢरषद क ०सफॢरश' पर, ॢबहर मल jर सव कर ०नयमवल0, 21 क jर सश(धन करन

क ०लe ०न1 न०ल०खत ०नयमवल0 बनत ह3, [थZतP78

1. स०¡; त नम jर #रभ?8

1 ]न ०नयम' क स०¡़ नम ॢबहर मल jर सव कर \ठव सश(धन

०नयमवल0, 2021 हB?

2 ]न ०नयम' मC [D यथ _पब०धत क ०सवय, य ०नयम 24 ०सत1 बरF 221 क

तर0ख स #व५म मन जeग?

2. ॢबहर मल jर सव कर ०नयमवल0, 21 ०जस ]समC ]सक पI चत _Ç त

०नयमवल0 कह गय हB मC,-

1 _Ç त ०नयमवल0 क ०नयम 1क मC, fसM तर0ख स ज( [०धस३०चत क जe,-

क “ब3क खत क O यPर” शO द' क पI चत “ज( र०जQR0क५त S यॢफ क नम

स ह( jर र०जQR0क५त S यॢफ क Q थयM खत सÈ य पर #; त ॢकय

गय ह(” शO द [त7Q थॢपत ॢकe जeग;

ख ०न1 न०ल०खत परत१क [त7Q थॢपत ॢकय जeग,[थZतP78

ॢबहर गजट [सधरण 18 अ तूबर 2021

“परत१ Q वÖ वधर0 सम१Ö थन क दश मC, Q वÖ वधर0 क Q थयM

खत सÈ य Q वÖ वधर0 क \धर सÈ य स भM ज१‾M ह१^ ह(?”;

2 _Ç त ०नयमवल0 क ०नयम 1क क पI चत, fसM तर0ख स ज( [०धस३०चत

क जe, ०न1 न०ल०खत ०नयम [त7Q थॢपत ॢकय जeग, [थZतP78

“10ख. र०जQR0क५त S यॢफ क ०लe \धर [०ध#मणन.8 धर 25 क

_पधर घ क [धMन [०धस३०चत S यॢफ स ०भD न र०जQR0क५त S यॢफ,

०जस ०नयम 1 क [धMन र०जQR0करण क #मणपZ जर0 ॢकय गय हB,

Q वÖ वधर0 फमZ क दश मC Q वÖ वधर0 य भगMदर0 फमZ क दश मC भगMदर

य ॢहद३ [ॢवभÇ त क१ट१ब क दश मC कतZ य क पनM क दश मC _सक #बध

०नदशक [थव प३णZक०लक ०नदशक य Sयॢफय' क सघ य Sयॢफय' क

०नकय य ॢकसM स(स]ट0 क #बध स०म०त क सदQय' मC स क(^ भM सदQय

य D यस क दश मC D यसM ब(डZ क क(^ D यसM, jर #०धक५त हQ त¡रकतZ,

नMच द0 ग^ सरणM क Q तभ 2 मC यथ ॢव०नॢदZ] ट _लIय' क ०लe पZ ह(न

क _म मC, \धर सÈ य क [०ध#मण न करe`ग:

सरणM

_.स.

_लI य

०नयम23 क [धMन, र०जQR0करण क रलMकरण क #०तसहरण क

०लe #bप जMeसट0 \र^जM821 मC \वदन फ]ल करन क ०लe

०नयमcd क [धMन #bप \रeफडM81 मC #०तदय \वदन

फ]ल करन क ०लe

०नयमd क [धMनभरतक बहर०नयZतॢकe गe मलपर

सदÖ त eकक५त करक #०तदय क ०लe

परत१ यॢद _स S यॢफ क( ०जसस \धर सÈ य क [०ध#मणन करन [प०¡त हB,

\धर सÈ य समन१द०शत नह0 क ग^ हB, त( fस S यॢफ ०न1 न०ल०खत पहचन क दQ तवज

#Q त१त करग, [थZतP78

क [पनM \धर नमकन \^डM पचe; jर

(ख (i)

फ(ट(fफ क सथ ब3क पसब१क; य

(ii)

भरत ०नवZचन \य(ग हर जर0 ॢकय गय मतदत पहचन कडZ; य

(iii) पसप(टZ ; य

(iv) म(टरयन [०ध०नयम, 1dcc 1dcc क 5d क [धMन [न१ ¢०़

#०धकर0 हर जर0 क ग^ चलन [न१ ¢०़;

ॢबहर गजट [सधरण 18 अ तूबर2021

परत१ यह jर ॢक fस S यॢफ \धर सÈ य क \वटन स तMस ॢदन क

भMतर \धर सÈ य क [०ध#मणन करeग ?”;

3 _Ç त ०नयमवल0 क ०नयम 23 क _प०नयम 1 मC, fसM तर0ख स ज(

[०धस३०चत क जe, “Qव#रण स #Qतव पर रल ॢकय जत हB,” शO द' क

पI चत “०नयम 1ख क #वधन' क [धMन रहत ह१e” शO द, [क jर [¡र

[त7Q थॢपत ॢकe जeग;

4 _Ç त ०नयमवल0 क ०नयम 45 क _प०नयम 3 मC, 1 [Ç ट३बर, 221 स,-

(i) “०तमह0 क दPरन”F शOद' क Qथन परF “ॢव०नॢदZु [व०ध क दPरन”F

शOद रख जeग;

(ii) “०तमह0 स”F शOद' क Qथन परF “_फ [व०ध स”F शOद रख जeग;

(iii) परDत१क क पातPF ०न1न०ल०खत QपुMकरण [तjQथॢपत ॢकय

जeगF [थZतP :

“QपुMकरण, ]स _प०नयम क #य(जन' क ०लeF “ॢव०नॢदZु [व०ध” पद क [थZ ,

क ॢकसM म०लक क सबध मCF ०जसक ठlक प३वZवतe ॢवमMय वषZ क दPरन

क१ल \वतZ पच कर(‾ mपe स [०धक हBF 1 [#Bल jर 1 [फ३बर क(

#र1भ ह(नवल छह _मवतe मस' क [व०ध ह(ग; jर

ख ॢकसM [Dय ममल मC ॢवमMय वषZ ह(ग?”;

5 _Ç त ०नयमवल0 क ०नयम 5d क _प०नयम मCF 1 जनवर0F 222 सF 8

(i)

खड क मCF “ॢपछल द( मह0न क ०लe”F शOद' क Qथन परF “प३वZवतe

मस क ०लe”F शOद रख जeग;

(ii)

खड ग क ल(प ॢकय जeग;

_Ç त ०नयमवल0 क ०नयम cd मCF8

(i)

_प०नयम 1 मCF fसM तर0ख स ज( [०धस३०चत क जe,

“]लÇR(०नक bप स” शOद' क पातF “,०नयम 1ख क _पबध' क

[oयधMन रहत ह१e,” शOद [तjQथॢपत ॢकe जeग;

(ii)

_प०नयम 1 क पातPF ०न1न०ल०खत _प०नयम [तjQथॢपत ॢकय

जeगF [थZतP:-

“1क [०ध०नयम क धर क [धMन _सक हर सदम ॢकसM कर

क #०तदय क दव करनवल क(^ SयॢफF _सक हर

[Dत:रÎय #दय समझ गe सSयवहर क सबध मCF ज(

पामवतe [Dतर8रÎय #दय मन गयF [Dतर8रÎय #दय

पर कर क सदय क तर0ख स द( वषZ क [व०ध क [वसन

क प३वZF य त( #Öय¡ bप स य \य१फ हर [०धस३०चत

स१ॢवध क Dq क मoयम सF कrमन प(टZल क मoयम स #mप

ॢबहर गजट [सधरण 18 अ तूबर 2021

जMeसट0 \रeफडM81 मC ]लBÇR०नक ढग स \वदन कर

सक ग:

परDत१ _फ \वदन ]स _प०नयम क #भवM ह(न क प३वZ

[Dतर8रÎय #दय पर कर क ॢकसM सदय क सबध मCF _स तर0ख स

०जसस यह _प०नयम #भवM ह(त हB द( वषZ क [व०ध क [वसन क प३वZ

फ]ल ॢकय जeग?”;

_Ç त ०नयमवल0 क ०नयम d क _प०नयम 1 मCF खड ख क पातPF

fसM तर0ख स ज( [०धस३०चत क जe, ०न1न०ल०खत खड [तjQथॢपत

ॢकय जeगF [थZतP:-

“ग \वदक न ०नयम 1ख मC _पब०धत र0०त स \धर [०ध#मणन

करवय हB?“;

c _Ç त ०नयमवल0 क ०नयम d ख क पातPF fसM तर0ख स ज( [०धस३०चत

क जe, ०न1न०ल०खत ०नयम [तjQथॢपत ॢकय जeगF [थZतP :-

“d ग #०तदय जम हत१ ब3क खत , ०नयम d1 क _प०नयम 3F ०नयम d2

क _प०नयम 4 jर ०नयम d4 क #य(जन' क ०लeF “ब3क खत” स

\वदक क fस ब3क खत [०भ#त ह(ग ज( \वदक क नम पर हB

तथ _सक QथयM खत सÈय पर #़ ॢकय गय हB:

“परत१ Q वÖ वधर0 सम१Ö थन क दश मC, Q वÖ वधर0 क Q थयM खत सÈ य

Q वÖ वधर0 क \धर सÈ य स भM ज१‾M ह१^ ह(?”?

[(सAसA ॢब_8करtजMeसट0tॢवॢवध821t21 (खड89)2111)]

ॢबहर8रÎयपल क \दश स,

डr #०तम,

रÎय कर \य१Ç त8सह8स०चव l

———

18 vDrwcj

18 vDrwcj 2021

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ॢबहर गजट [सधरण 18 अ तूबर2021

The 18th October 2021

S.O. 155, Dated 18th October 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 (Eighth Amendment)

Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into

force with effect from the 24^th day of September, 2021.

2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said

rules), —

(1) In rule 10A of the said rules, with effect from the date as may be notified, -

(a)

after the words “details of bank account”, the words “which is in name of the

registered person and obtained on Permanent Account Number of the

registered person” shall be inserted;

(b)

the following proviso shall be inserted, namely:-

“Provided that in case of a proprietorship concern, the Permanent Account

Number of the proprietor shall also be linked with the Aadhaar number of the

proprietor.”;

(2) After rule 10A of the said rules, with effect from the date as may be notified, the

following rule shall be inserted, namely:-

“10B. Aadhaar authentication for registered person .— The registered person,

other than a person notified under sub-section (6D) of section 25, who has been

issued a certificate of registration under rule 10 shall, undergo authentication of the

Aadhaar number of the proprietor, in the case of proprietorship firm, or of any

partner, in the case of a partnership firm, or of the karta, in the case of a Hindu

undivided family, or of the Managing Director or any whole time Director, in the

case of a company, or of any of the Members of the Managing Committee of an

Association of persons or body of individuals or a Society, or of the Trustee in the

Board of Trustees, in the case of a Trust and of the authorized signatory, in order to

be eligible for the purposes as specified in column (2) of the Table below:

Table

S. No.

Purpose

(1)

(2)

For filing of application for revocation of cancellation of registration

in FORM GST REG-21 under Rule 23

For filing of refund application in FORM RFD-01 under rule 89

For refund under rule 96 of the integrated tax paid on goods exported

out of India

Provided that if Aadhaar number has not been assigned to the person required to

undergo authentication of the Aadhaar number, such person shall furnish the following

identification documents, namely: –

(a)

her/his Aadhaar Enrolment ID slip; and

(b)

(i)

Bank passbook with photograph; or

(ii)

Voter identity card issued by the Election Commission of India; or

(iii)

Passport; or

ॢबहर गजट [सधरण 18 अ तूबर 2021

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles

Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of

Aadhaar number within a period of thirty days of the allotment of the Aadhaar

number.”;

(3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be

notified, after the words “on his own motion, may”, the words, figures and letter “,

subject to the provisions of rule 10B,” shall be inserted;

(4) In rule 45 of the said rules, in sub-rule (3),with effect from the 1^st day of October,

2021, -

(i) for the words “during a quarter”, the words “during a specified period” shall be

substituted;

(ii) for the words “the said quarter”, the words “the said period” shall be substituted;

(iii) after the proviso, the following explanation shall be inserted, namely: -

“Explanation.— For the purposes of this sub-rule, the expression “specified

period” shall mean.-

(a) the period of six consecutive months commencing on the 1^st day of April

and the 1^st day of October in respect of a principal whose aggregate

turnover during the immediately preceding financial year exceeds five

crore rupees; and

(b) a financial year in any other case.”;

(5) In rule 59 of the said rules, in sub-rule (6), with effect from the 1^st day of January,

2022, -

(i)

in clause (a), for the words “for preceding two months”, the words “for the

preceding month” shall be substituted;

(ii) clause (c) shall be omitted;

(6) In rule 89 of the said rules, -

(i) in sub-rule (1), with effect from the date as may be notified, after the words

“may file”, the words “, subject to the provisions of rule 10B,” shall be

inserted;

(ii) after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) Any person, claiming refund under section 77 of the Act of any tax paid

by him, in respect of a transaction considered by him to be an intra-State

supply, which is subsequently held to be an inter-State supply, may, before the

expiry of a period of two years from the date of payment of the tax on the inter-

State supply, file an application electronically in FORM GST RFD-01

through the common portal, either directly or through a Facilitation Centre

notified by the Commissioner:

Provided that the said application may, as regard to any payment of tax on

inter-State supply before coming into force of this sub-rule, be filed before the

expiry of a period of two years from the date on which this sub-rule comes into

force.”;

(7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date

as may be notified, the following clause shall be inserted, namely:-

“(c) the applicant has undergone Aadhaar authentication in the manner provided

in rule 10B;”;

(8) After rule 96B of the said rules, with effect from the date as may be notified, the

following rule shall be inserted, namely:-

“96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule

91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account

of the applicant which is in the name of applicant and obtained on his Permanent

Account Number:

ॢबहर गजट [सधरण 18 अ तूबर2021

Provided that in case of a proprietorship concern, the Permanent Account

Number of the proprietor shall also be linked with the Aadhaar number of the

proprietor.”;

[(File No. Bikri kar/GST/vividh-21/2017 (Part-9) 2111 ]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

————

[धM¡कF स०चवलय म१qणलयF

ॢबहरF पटन हर #क०शत eव म१ॢqत?

ॢबहर गजट [सधरण 868851+108डMट0पM?

Website: http://egazette.bih.nic.in