नबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

23 पष 143 श

(स पटन 23) पटन, व५ह प०तवर, 13 जनवर! 222

okf.kT;&dj foHkkx

———

vf/klwpuk

13 tuojh 2022

,lŒ vks0 68] fnukad 13 tuojh 2022—fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e]

2011 ¼fcgkj vf/kfu;e 10] 2011½ dh /kkjk 18 dh mi/kkjk ¼1½ }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq, fcgkj ds

jkT;iky fcgkj Iks'kk dj fu;ekoyh] 2011 dk vkSj la'kks/ku djus gsrq fuEufyf[kr fu;ekoyh cukrs gSa %&

1- laf{kIr uke] foLrkj vkSj izkjaHkA&

¼1½ ;g fu;ekoyh fcgkj is'kk dj ¼la'kks/ku½ fu;ekoyh] 2021 dgh tk ldsxhA

¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA

¼3½ ;g jkti= esa blds izdk'ku dh frfFk ls izo`Ùk gksxhA

2- fcgkj is'kk dj fu;ekokyh] 2011 ¼ftls blesa blds i'pkr ÞmDr fu;ekoyhß dgk x;k gS½

ds fu;e 3 esa la'kks/ku %&

¼1½ mDr fu;ekoyh ds fu;e 3 ds ik'oZ'kh"kZ esa **fuca/ku** 'kCn ds i'pkr ,d dkWek var%LFkkfir

fd;k tk,xk ,oa ,sls var%LFkkfir fd;s x;s dkWek ds i'pkr~ **la'kks/ku vkSj mldk jíhdj.k**

'kCn tksM+s tk,axsA

¼2½ mDr fu;ekoyh ds fu;e 3 ds mifu;e ¼4½ ds i'pkr~ fuEufyf[kr u, mifu;e ¼5½ vkSj ¼6½

tksM+s tk,axs] vFkkZr %&

Þ¼5½¼d½ tgk¡ fu;kstd ;k dVkSrhdÙkkZ ds uke ;k dj nkf;Ro dh frfFk esa dksbZ ifjoÙkZu gksrk

gS] fu;kstd ,sls ifjorZu ds ianzg fnuksa dh vof/k ds Hkhrj] bysDVªkWfud :Ik ls ,d

vkosnu lacaf/kr nLrkostksa ds lkFk okf.kT; dj foHkkx ds 'kkldh; osc&lkbV ij

nkf[ky djsxkA

ॢबहर गजट [सधरण 13 जनवर 2022

¼[k½ mi fu;e ¼1½ esa fufnZ"V izkf/kdkjh] mfpr lR;kiu ds ckn] la'kks/ku dks vuqeksfnr

djsxk vkSj fuca/ku dk la'kksf/kr izek.k i= vkosnd dks okf.kT;&dj foHkkx dh

'kkldh; osc&lkbV ij miyC/k djk;k tk,xkA

¼x½ tgk¡ vkosnu ;k blds lkFk izLrqr nLrkost esa deh ik;h tkrh gS] mDr izkf/kdkjh

vkosnu dks vLohdkj dj nsxk vkSj rnuqlkj vkosnd dks lwfpr djsxkA

¼?k½ tgk¡ ifjorZu ds ifj.kkeLo:i &

¼i½ LFkk;h ys[kk la[;k ;k ,sls LFkk;h ys[kk la[;k ds vuqlkj uke] ;k

¼ii½ dj dVkSrh vkSj laxzg [kkrk la[;k ;k dj dVkSrh vkSj laxzg [kkrk la[;k ds

vuqlkj uke] ;k

¼iii½ vapy dk {ks=kf/kdkj] ;k

¼iv½ uke vkSj iz—fr] ;k

¼v½ eky vkSj lsok dj igpku la[;k]

esa ifjorZu gksrk gS] fu;kstd u, fuca/ku ds fy, vkosnu djsxkA

ijarq eksckby uacj] bZ&esy irk] O;olk; ds LFkku dk irk ;k QeZ dk uke]

is'kk ;k O;kikj dh iz—fr dk dksbZ ifjorZu] fu;kstd }kjk okf.kT;&dj foHkkx dh

'kkldh; osc&lkbV ij vius ykWfxu ds ek/;e ls viMsV fd;k tk ldsxkA

¼6½¼d½ fu;kstd tks vius fuca/ku dk jíhdj.k pkgrk gS] bysDVªkWfud :i ls ,d vkosnu]

blds leFkZu esa lk{; ds :i esa lgk;d nLrkostksa ds lkFk] okf.kT;&dj foHkkx dh

'kkldh; osc&lkbV ij jíhdj.k ds fy, ftEesnkj ?kVuk ds rhl fnuksa dh vof/k ds

Hkhrj izLrqr djsxkA

¼[k½ mifu;e ¼1½ esa fufnZ"V izkf/kdkjh mfpr lR;kiu ds ckn vkosnu dks Loh—r ;k

vLohÑr djsxk vkSj rnuqlkj vkosnd dks lwfpr djsxkAß

3- mDr fu;ekoyh ds fu;e 4 dk la'kks/ku A&

¼1½ mDr fu;ekoyh ds fu;e 4 ds ik'oZ'kh"kZ esa **ukekadu** 'kCn ds i'pkr~ ,d dkWek var%LFkkfir

fd;k tk,xk vkSj ,sls var%LFkkfir fd;s x;s dkWek ds i'pkr~ **la'kks/ku vkSj mldk jÌhdj.k**

'kCn tksM+s tk,axsA

¼2½ mDr fu;ekoyh ds fu;e 4 ds mifu;e ¼3½ ds ckn fuEufyf[kr u, mifu;e ¼4½ vkSj ¼5½

tksM+s tk,axs] vFkkZr %&

Þ¼4½¼d½ tgk¡ fu/kkZfjrh ds uke ;k dj nkf;Ro dh frfFk esa dksbZ ifjorZu gksrk gS] fu/kkZfjrh

,sls ifjorZu ds ianzg fnuksa dh vof/k ds Hkhrj] bl rjg ds ifjorZu ls lacaf/kr

nLrkostksa ds lkFk bysDVªkWfud :Ik ls ,d vkosnu okf.kT;&dj foHkkx dh 'kkldh;

osc&lkbV ij izLrqr djsxkA

¼[k½ mifu;e ¼1½ esa fufnZ"V izkf/kdkjh] mfpr lR;kiu ds i'pkr~] la'kks/ku dks vuqeksfnr

djsxk vkSj la'kksf/kr ukekadu izek.k i= vkosnd dks okf.kT;&dj foHkkx dh

'kkldh; osc&lkbV ij miyC/k djk;k tk,xkA

¼x½ tgk¡ vkosnu ;k blds lkFk izLrqr nLrkostksa esa deh ik;k tkrk gS] mDr izkf/kdkjh

vkosnu dks vLohdkj dj nsxk vkSj rnuqlkj vkosnd dks lwfpr djsxkA

¼?k½ eksckby uacj] bZ&esy irk] O;olk; ds LFkku dk irk ;k QeZ dk uke] is'kk ;k

O;kikj dh izÑfr esa dksbZ ifjorZu] dj fu/kkZfjrh }kjk okf.kT;&dj foHkkx dh

'kkldh; osc&lkbV ij vius ykWfxu ds ek/;e ls viMsV fd;k tk ldsxkA

¼5½¼d½ dksbZ fu/kkZfjrh tks vius ukekadu dk jíhdj.k pkgrk g]S bysDVªkWfud :i ls ,d

vkosnu] blds leFkZu esa lk{; ds :i esa lgk;d nLrkostksa ds lkFk] jíhdj.k ds

fy, ftEesnkj ?kVuk ds 30 fnuksa dh vof/k ds Hkhrj okf.kT;&dj foHkkx dh

'kkldh; osc&lkbV ij izLrqr djsxkA

ॢबहर गजट [सधरण 13 जनवर 2022

¼[k½ mifu;e ¼1½ esa fufnZ"V izkf/kdkj] mfpr lR;kiu ds ckn] vkosnu dks Loh—r ;k

vLoh—r djsxk vkSj rnuqlkj vkosnd dks lwfpr djsxkAß

[¼laŒlŒ fcØh&dj@la'kks/ku&10@2015&56½]

fcgkj&jkT;iky ds vkns'k ls]

MkWŒ izfrek]

jkT; dj vk;qDr&lg&lfpoA

———

13 tuojh 2022

,lŒ vks0 68] fnukad 13 tuojh 2022 dk vaxzsth esa fuEufyf[kr vuqokn fcgkj&jkT;iky ds çkf/kdkj ls

blds }kjk çdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu vaxzsth Hkk"kk esa

mldk çkf/kd`r ikB le>k tk;sxkA

[¼laŒlŒ fcØh&dj@la'kks/ku&10@2015&56½]

fcgkj&jkT;iky ds vkns'k ls]

MkWŒ izfrek]

jkT; dj vk;qDr&lg&lfpoA

———

The 13th January 2022

S.O. 68, dated 13th January 2022.—In exercise of the powers conferred by sub-

section (1) of Section 18 of The Bihar Tax on Professions, Trades, Callings and

Employments Act, 2011 (Bihar Act 10, 2011) the Governor of Bihar is pleased to make the

following Rules further to amend the Bihar Professional Tax Rules, 2011:-

1. Short title, extent and commencement.—

(1)

These Rules may be called the Bihar Professional Tax (Amendment)

Rules, 2021.

(2)

It shall extend to the whole state of Bihar.

(3)

It shall come into force from the date of its publication in the official

gazette .

2. Amendment of Rule 3 of the Bihar Professional Tax Rules, 2011 (hereinafter

referred to as the "said Rules")

(1)

A comma shall be inserted after the word "Registration" in the marginal

heading of Rule 3 of the said Rules and after the comma so inserted, the

words " amendment and cancellation thereof" shall be inserted.

(2)

After sub-rule (4) of Rule 3 of the said Rules the following new sub-rules

(5) and (6) shall be inserted, namely :-

“(5)(a) Where there is any change in the name of employer or deductor or date

of liability, the employer shall, within a period of fifteen days of such

change, submit an application electronically along with the documents

relating to such change on the official web-site of the Commercial Taxes

Department.

(b) The authority specified in sub-rule (1) shall, after due verification,

approve the amendment and the amended certificate of registration shall

be made available to the applicant on the official web-site of the

Commercial Taxes Department.

to be deficient, the said authority shall reject the application and shall

inform the applicant accordingly.

ॢबहर गजट [सधरण 13 जनवर 2022

(d) Where a change results in-

(i)

change of the Permanent Account Number, or the name as per

such Permanent Account Number, or

(ii)

the Tax Deduction and Collection Account Number, or the name

as per such Tax Deduction and Collection Account Number, or

(iii)

the jurisdiction of the circle, or

(iv)

the name and style, or

(v)

the Goods and Services Tax Identification Number,

the employer shall apply for fresh registration:

Provided that any change in mobile number, e-mail address,

address of the place of the business or name of the firm, nature of

profession or trade shall be updated by the employer through his own

(6)(a) The employer seeking cancellation of his registration shall submit

electronically an application, along with supporting documents by way

of evidence in support thereof, on the official web-site of the

Commercial Taxes Department within a period of thirty days of the

occurrence of the event warranting the cancellation.

(b) The authority specified in sub-rule (1) shall, after due verification,

approve or reject the application and shall inform the applicant

accordingly."

3. Amendment of Rule 4 of the said Rules .—

(1)

A comma shall be inserted after the word "Enrolment" in the marginal

heading of Rule 4 of the said Rules and after the comma so inserted, the

words " amendment and cancellation thereof" shall be inserted.

(2)

After sub-rule (3) of Rule 4 of the said Rules the following new sub-

rules (4) and (5) shall be inserted, namely :-

“(4)(a) Where there is any change in the name of the assessee or the date of

liability, the assessee shall, within a period of fifteen days of such

change, submit an application electronically along with the documents

relating to such change on the official web-site of the Commercial Taxes

Department.

(b) The authority specified in sub-rule (1) shall, after due verification,

approve the amendment and the amended Certificate of Enrolment shall

be made available to the applicant on the official web-site of the

Commercial Taxes Department.

to be deficient, the said authority shall reject the application and shall

inform the applicant accordingly.

(d) Any change in mobile number, e-mail address, address of the place of

the business or name of the firm, nature of profession or trade shall be

updated by the tax assessee through his own login at the official web-site

of the Commercial Taxes Department.

(5)(a) An assessee seeking cancellation of his enrolment shall submit

electronically an application, along with supporting documents by way

of evidence in support thereof, on the official web-site of the

Commercial Taxes Department within a period of thirty days of the

occurrence of the event warranting the cancellation.

ॢबहर गजट [सधरण 13 जनवर 2022

(b) The authority specified in sub-rule (1) shall, after due verification,

approve or reject the application and shall inform the applicant

accordingly."

[(File No. Bikri-kar/Sansodhan-10/2015-56)]

By the order of Governor of Bihar,

Dr. Pratima,

Secretary-Cum-Commissioner State Tax.

————

[ध¡क स०चवलय म१णलय

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