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ॢबहर गजट

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ॢबहर सरकर हर क०शत

2 फ ग१न 143 श

(स पटन 5) पटन, स!मवर, 21 फरवर$ 222

व०णÎय-कर ॢवभग

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21 फरवर 222

eस i 2, ॢदनक 21 फरवर 222—ॢबहर मल jर स"व कर [०ध०नयम, 21

#ॢबहर [०ध०नयम$12% 2017& क' धर 1(4 हर +दÖ त श०Ç तय0 क +य1ग करत" ह१e, ॢबहर

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करन" क" ०लe ०न6 न०ल०खत ०नयम बनत" ह8, [थZतP <$

1. स०¡' त नम jर र) भ.+ #1& ]न ०नयम0 क स०¡? त नम ॢबहर मल jर स"व कर

#दसव सश1धन&, ०नयमवल, 221 ह@ ?

#2& ]न ०नयम0 मB [C यथ _पब०धत क" ०सवय, य" ०नयम ॢदनक 29 ॢदस6 बर% 221 स" +व५म

ह१य" मन" जeग" ?

2. ॢबहर मल jर स"व कर ०नयमवल, 21 मB,-

#i& ०नयम 3( मB _प०नयम #4& क" I थन पर ०न6 न०ल०खत _प०नयम 1 जनवर, 222 स"

रख" जeग" ?

“(4) कोई भJ पजJक५त Kयॢफ fस" ]CवN]स य ड"ॢवट न1Ñस ०जसक RयSर

धर 3 क' _पधर #1& क" [तगZत ॢदय जन जTर ह1, स" सब०धत ]नप१ट ट@Çस

U" ॢडट तब तक नह +़ कर सकत ह@ जब तक ॢक-

2

ॢबहर गजट #[सधरण&% 21 फरवर 2022

(क) fस" ]CवN]स"स य ड"ॢवट न1Ñस क RयSर \प३०तZकतZ क" हर ,प

ज-eसट$\र+1 मB बै \प३०तZ स" सब०धत ॢववरण मB न द" ॢदय गय ह1 य

fस" बीजक सु वधा देन क +य1ग न ॢकय गय ह1; jर

(ख) fस" ]CवN]स"स य ड"ॢवट न1Ñस क RयSर ०नयम ( क" _प०नयम #& क"

[तगZत ,प ज-eसट$\र+2ख मB _फ पजJक५त Kयॢफ क1 न +"ॢषत कर

ॢदय गय ह1?”;

#ii& ०नयम Y मB, $

#क& _प०नयम 1 क" पZ चतP ०न6 न०ल०खत _प०नयम [त<I थॢपत ॢकe जeग",

[थZतP <$

“#1क& _प०नयम #1& मB [तॢवZ[ ट ॢकसJ बत क" ह1त" ह१e भJ, ॢवÖ तJय

वषZ 22$221 क" I थन पर _Ç त वॢषZक ॢववरणJ 2Y फरवर, 222 पर

य प३वZ +I त१त क' जeगJ ?”;

#ख& _प०नयम #3& क" पZ चतP, ०न6 न०ल०खत _प०नयम [त<I थॢपत

ॢकय जeग, [थZतP <$

“#3क& _प०नयम #3& मB [तॢवZ[ ट ॢकसJ बत क" ह1त" ह१e भJ,

ॢवÖ तJय वषZ 22$221 क" I थन पर _Ç त I व$+म०णत समधन ॢववरण

2Y फरवर, 222 पर य प३वZ _Ç त वॢषZक ॢववरणJ क" सथ +I त१त ॢकय

जeग”;

#iii& ०नयम \5 क" _प०नयम #3& मB खड #ग& क" पZ चतP ०न6 न०ल०खत परC त१क 1 [+@ल,

221 स" [त<I थॢपत ह१\ समझ जeग, [थZतP <$

“परC त१ जह \व"दक क' ॢव०श[ ट पहचन सÈ य कर बJजक मB _०` ल०खत नह

ह@ fस" बJजक पर \व"दक हर सदय कर क +०तदय क" वल तभJ ह1ग यॢद बJजक

क' +०त \व"दक क" +०धक५त +०त०न०ध हर स6 यकP Tप स" [न१+म०णत क' ग^ ह@

jर ,प ज-eसट$\रeफड-+1 मB +०तदय \व"दन क" सथ द०खल क' ग^ ह@ ?”;

#iv& 1 जनवर, 222 स" ०नयम 142 मB,-

(क) _प०नयम #3& मB “मल jर +वहण को ०नTळ करन" य जR त करन" क" 14

ॢदन0” शR द0 jर [¡र0 क" I थन पर “धर 12\ क' _पधर #3& क" [धJन

जर ॢकe गe न1ॢटस क"  ॢदन0 क" भJतर ल"ॢकन _Ç त _पधर #3& क"

[धJन \द"श क" जर करन" स" पहल"” शR द0, क1[ ठक0 jर [क0 क1 रख

जeग ;

(ख) _प०नयम #5& मB, “कर से +भयZ K य०Ç त हर सद"य कर, R यज jर सद"य

श०I त” शR द0 क" I थन पर “सब०धत K य०Ç त हर सद"य कर, R यज jर सद"य

श०I त% ज@सJ भJ ०Iथ०त ह1%” शR द0 क1 रख जeग ;

#v& ०नयम 144 क" पातP, ०न6न०ल०खत ०नयम, 1 जनवर, 2022 स" [त<Iथॢपत ॢकय

जeग, [थZतP <$$

“[०भवहन म3 ०तधॢरत य [०भग५ह$त मल य वहण क9 ॢव:य हर श०;त क<

वस३ल$-144क. #1& जह ॢकसJ मल क पॢरवहन करन" वल Kयॢफ य fस" मल

3

ॢबहर गजट #[सधरण&% 21 फरवर 2022

क IवमJ, _फ धर 12\ क' _पधर #3& पॢरत \द"श क' +०त क' +०़ क'

तरख स" पCfह ॢदन क" भJतर, धर 12\ क' _पधर #1& क" [धJन श०Iत क'

रकम क सदय करन" मB [सफल रहत ह@, वह सम१०चत [०धकर, fस" मल य

+वहण क" बजर म३`य क' स३चJ त@यर करक" jर _सक +क`लन करक" ]स +कर

+०तधॢरत य [०भग५हत ॢकe गe मल य +वहण क" ॢवUय य ०नपटन क" ०लe

[gसर ह1ग <

परत१ जह +०तधॢरत य [०भग५हत मल +क५०त मB नशवन य

पॢरसकटमय ह@ य समय क" बJतन" क" सथ$सथ _सक" म३`य मB [व¡यण

ह1न" क' सभवन ह@, त1 वह पCfह ॢदन क' _फ [व०ध क1 सम१०चत

[०धकर हर कम ॢकय ज सक" ग ?

#2& _फ मल य +वहण क ॢवUय, नJलमJ क" मhयम स", ०जसक" [तगZत ^$

नJलमJ भJ ह@, ॢकय जeग, ०जसक" ०लe ॢवUय ॢकe जन" वल" मल य +वहण

jर ॢवUय क" +य1जन क1 Iपुत< _पद०शZत करत" ह१e ,प ज-eसट$ ड-\रस-+1

मB न1ॢटस जर ॢकय जeग <

परत१ जह _फ मल क पॢरवहन करन" वल Kयॢफ य fस" मल

क IवमJ, _पधर #1& मB व०णZत समयव०ध क" पातP, ॢक त१ ]स

_प०नयम क" [धJन न1ॢटस जर ॢकe जन" स" पहल", धर 12\ क'

_पधर #1& क" [धJन श०Iत क' रकम क, ०जसमB fस" मल य +वहण

क' स१र०¡त [०भर¡ jर +बधन पर _पगत क1^ Kयय भJ ह@, सदय करत

ह@, वह सम१०चत [०धकर, fस" मल य +वहण क' नJलमJ +ॢUय क1 रल

कर"ग jर fस" मल य +वहण क1 ०नम१Zफ कर"ग ?

#3& ब1ल +Iत१त ॢकe जन" क [०तम ॢदन य नJलमJ क' तरख, _प०नयम

#2& मB ०नॢदZु स३चन जर ॢकe जन" क' तरख स" पCfह ॢदन स" पहल" क नह

ह1ग<

परत१ जह +०तधॢरत य [०भग५हत मल +क५०त मB नशवन य

पॢरसकटमय ह@ य समय क" बJतन" क" सथ$सथ _सक" म३`य मB [व¡यण

ह1न" क' सभवन ह@, त1 वह पCfह ॢदन क' _फ [व०ध क1 सम१०चत

[०धकर हर कम ॢकय ज सक" ग ?

#4& सम१०चत [०धकर, नJलमJ मB भग ल"न" क" ०लe ब1ल लगन" वल0 क1

पk बनन" ह"त१ fस" [०धकर हर ॢव०नॢदZु र०त मB +Iत१त ॢकe जन" वल" प३वZ ब1ल

०न¡"प क' रकम क1 ॢव०नॢदZु कर सक" ग, ज1, यथ०Iथ०त, [सफल ब1ल लगन"

वल0 क1 वपस क' ज सक" गJ, _स दश मB समपlत क' ज सक" गJ, जब सफल ब1ल

लगन" वल प३र रकम क सदय करन" मB [सफल रहत ह@ ?

#5& सम१०चत [०धकर, सफल ब1ल लगन" वल" क1, नJलमJ क' तरख स"

पCfह ॢदन क' [व०ध क" भJतर सदय करन" क' [प"¡ करत" ह१e, ,प ज-eसट$

ड-\रस-+11 मB न1ॢटस जर कर"ग <

4

ॢबहर गजट #[सधरण&% 21 फरवर 2022

परत१ जह +०तधॢरत य [०भग५हत मल +क५०त मB नशवन य

पॢरसकटमय ह@ य समय क" बJतन" क" सथ$सथ _सक" म३`य मB [व¡यण

ह1न" क' सभवन ह@, त1 वह पCfह ॢदन क' _फ [व०ध क1 सम१०चत

[०धकर हर कम ॢकय ज सक" ग ?

#(& सम१०चत [०धकर, ब1ल क' प३णZ रकम क सदय ॢकe जन" पर, _फ मल

य +वहण क Iव०मÖव jर कRज सफल ब1ल लगन" वल" क1 [तॢरत कर"ग jर

,प ज-eसट$ ड-\रस-+12 मB +मणपk जर कर"ग ?

#& सम१०चत [०धकर, वह +ॢUय क1 रल कर"ग jर प१न< नJलमJ क" ०लe

[gसर ह1ग, जह क1^ ब1ल +़ नह ह1तJ ह@ य पयZ़ सहभ०गत क' कमJ क"

करण य ०न6न ब1०लय0 क" करण नJलमJ क1 [+०तIपधZÖमक समझ जत ह@ ?

#Y& जह ॢकसJ Kयॢफ हर धर 1 क' _पधर #(& क" सथ पॢठत _पधर

#1& क" _पबध0 क" [धJन [पJल फ]ल क' ग^ ह@, वह ]स ०नयम क" [धJन

[०भवहन मB +०तधॢरत य [०भग५हत मल य +वहण क" ॢवUय हर श०Iत क'

वस३ल क" ०लe कयZवॢहय0 पर र1क लग^ ग^ समझJ जeगJ <

परत१ यह _प०नयम नशवन य पॢरसकटमय +क५०त क" मल क" सबध

मB लग३ नह ह1ग ?”?

#vi& ०नयम 154 क" I थन पर ०न6 न०ल०खत ०नयम 1 जनवर, 222 स" रख" जeग",

[थZतP<$

“मल य वहण jर चल य [चल सप०Ö त क9 ॢव:य क< ॢ:यi क

०नपटन.+ 154.#1& K य०तUमJ स" श1h य0 क' वस३ल क" ०लe य धर 12\ क' _पधर

#3& क" [धJन सद"य श०I त क' वस३ल क" ०लe मल य +वहण चल य [चल सप०Ö त

क" ॢवUय स" ]स +कर वस३ल क' ग^ रकम,$

(क) पहल", वस३ल +ॢUय क' +शस०नक लगत क" +०त ॢव०नय1०जत क' जeगJ ;

(ख) ]सक" बद यथ०I थ०त धर 12\ क' _पधर #3& क" [धJन वस३ल क' जन"

वल रकम य _सक" [धJन सद"य श०I त क" सदय क" +०त ॢव०नय1०जत क'

जeगJ ;

(ग) ]सक" बद ]स [०ध०नयम य eक'क५त मल jर स"व कर [०ध०नयम, 21

य सघ रÎ य¡"k मल jर स"व कर [०ध०नयम, 21 य ॢकसJ रÎ य मल

jर स"व कर [०ध०नयम, 21 क" [धJन य तळJन बनe गe ०नयम0 क"

[धJन K य०Ç तUमJ स" श1h य ॢकसJ रकम क" +०त ॢव०नय1०जत क' जeगJ ;

jर

(घ) [०तश"ष, यॢद क1^ ह1, यथ०I थ०त, मल य +वहण क" I वमJ क" ]ल"Ç o०नक

नकद खत" मB जम ॢकय जeग, यॢद K य०Ç त ]स [०ध०नयम क" [धJन

र०जI oक५त ह@ jर जह _Ç त K य०Ç त क' ]स [०ध०नयम क" [धJन

र०जI oक५त ॢकय जन [प"०¡त नह ह@ वह _Ç त रकम सब०धत K य०Ç त क"

ब8क खत" मB जम क' जeगJ ;

5

ॢबहर गजट #[सधरण&% 21 फरवर 2022

#2&

_प$०नयम #1) क" खड #घ& क" [न१सर, जह fस" मल य +वहण क" ॢवUय

क' तरख स" छह मस क' [व०ध य fसJ [०तॢरÇ त [व०ध क" भJतर ज1

सम१०चत [०धकर [न१¢त कर"% सब०धत K य०Ç त क1 ॢवUय \गम1 क

[०तश"ष क सदय करन सभव नह ह@ वह ॢवUय \गम0 क fस [०तश"ष

०न०ध मB जम ॢकय जeग ?

#vii& 1 जनवर, 222 स" ०नयम, 15\ मB$

(क)

_प०नयम #2& मB,-

([) “क१कr क" \द"श क' +०त” शR द0 क" पZ चतP, “+Tप जJeसटडJ\रसJ$

22 मB” शR द, [¡र jर [क [त<I थॢपत ॢकe जeग";

(\) “ज1 क" वल \य१Ç त क" ]स ०न०मÖ त ०ल०खत [न१द"श0 पर ह हटय

जeग ?” शR द0 क" पZ चतP “jर fस" \द"श क' eक +०त _स K य०Ç त

क1 भJ भ"जJ जeगJ ०जसक' सप०Ö त धर Y3 क" [धJन क१कZ क' ग^

ह@ ?” शR द jर [क [त<I थॢपत ॢकe जeग" ;

(ख) _प०नयम #3& मB$

([) “jर यॢद करध"य K य०Ç त” शR द0 क" I थन पर “jर यॢद K य०Ç त

०जसक' सप०Ö त क१कZ क' ग^ ह@” शR द रख" जeग" ;

(\) “करध"य K य०Ç त” शR द0 क" I थन पर “fस" K य०Ç त” शR द रख" जeग" ;

(ग) _प०नयम #4& मB द1 I थन0 पर \न" वल" “करध"य K य०Ç त” शR द0 क" I थन0 पर

“fस" K य०Ç त” शR द रख" जeग" ;

(घ) _प०नयम #5& मB “क१कr क" सत ॢदवस0 क" भJतर _प०नयम #1& क" [धJन ]स

+भव क' eक \प०Ö त फ]ल कर सक" ग” शR द0, क1[ ठक0 jर [क0 क" I थन

पर “+Tप जJeसटडJ\रसJ$22क मB eक \प०Ö त फ]ल कर सक" ग” शR द,

[¡र jर [क रख" जeग" ;

#viii& “+Tप जJeसटडJ\रसJ$1” क" I थन पर 1 जनवर, 222 स" ०न6 न०ल०खत +Tप रख"

जeग", [थZतP <$

“ ,प ज-eसट$ ड-\रस- – 1

[०नयम 144 #2& jर 144क द"०खe]

[०ध०नयम क< धर 1 ख य धर 12A क9 [ध-न ०नलम- क9 ०लe न!ट$स

मग \द"श स.

तरख<

[व०ध <

म"र" हर \द"श.......sपe jर _स पर बP यज पर क' वस३ल क" ०लe तथ धर \ क"

_पबध0 क" [न१सर वस३ल +ॢUय पर _पगत [न१¢"य K यय क" ०लe नJच" [न१स३चJ मB ॢव०नॢदZ[ ट ॢकe गe

क१कZ य करI थम मल क" ॢवUय क" ०लe ॢकय गय ह@ ?

य

धर 12\ क" [धJन +०तधॢरत य [०भgहत मल य +वहण धर 12\ क' _पधर #3& क"

[धJन सद"य......sपe क' श०I त क' वस३ल तथ fस" मल य +वहण क' स१र०¡त [०भर¡ मB _पगत

6

ॢबहर गजट #[सधरण&% 21 फरवर 2022

K यय तथ [C य +शस०नक K यय क" ०लe धर 12\ क' _पधर #(& क" _पबध0 क" [न१सर ॢवUय य

०नपटन क" ०लe दयJ ह@ ?

ॢवUय सवZज०नक ०नलमJ हर ह1ग jर मल तथtय +वहण [न१स३चJ मB ॢव०नॢदZ[ ट लट0 मB

ॢवUय क" ०लe रख जeग ? ॢवUय K य०तUमJ क [०धकर हक jर ॢहत ह1ग ? jर _Ç त सप०Ö तय0

स" सलÉ न द०यÖ व jर दव", जह तक _C हB [०भ०न०Z चत ॢकय गय ह@ व1 सप०Ö तय ह@ ०जC हB +Ö य"क लट

क" समन" [न१स३चJ मB ॢव०नॢदZ[ ट ॢकय गय ह@ ?

०नलमJ तरख......... क1............बज" क' जeगJ ?

+Ö य"क लNट क म१` य, ॢवUय क" समय य _०चत [०धकरtॢव०नॢदZ[ ट [०धकर क" ०नद"शन१सर

सदÖ त ॢकय जeग jर भ१गतन क" K य०तUम मB मल jरtय +वहण, ०नलमJ jर प१न< ॢवॢUत क"

०लe प१न< रख जeग ?

[न१स३च-

Uम सÈ य

मल य +वहण क ॢववरण

पॢरमण

1

2

3

I थन<

हI त¡र

तरख<

नम<

पदनम<” ;

#ix& 1 जनवर, 222 स" ,प ज-eसट$ ड-\रस-+11 मB$

(क) “०नयम 144 #5& jर 14 #12& द"०खe” शR द0, [क0, [¡र0 jर क1[ ठक0 क"

I थन पर “०नयम 144 #5&, 144क jर 14 #12& द"०खe” शR द, [¡र, [क jर

क1[ ठक रख" जeग" ;

(ख) “मल” शR द क" I थन पर “मल jर +वहण” शR द रख" जeग" ;

#x& 1 जनवर, 222 स" +Tप ज-eसट$ ड-\रस-+12 मB$

#क& “०नयम 144 #5& jर 14 #12& द"०खe” शR द0, [क0, क1[ ठक0 jर [¡र0 क"

I थन पर “०नयम 144 #5&, 144क jर 14 #12& द"०खe” शR द, [¡र, [क jर

क1[ ठक रख" जeग" ;

#ख& “मल” शR द0 क" I थन जह कह भJ \त" ह8 “मल य +वहण” शR द रख" जeग" ;

#ग& “धर \ #1& #ख&t#घ& क" _पबध0” शR द0, [क0, क1[ ठक0 jर [¡र0 क" पZ चतP

“य धर 12\ #(&” शR द, [क jर क1[ ठक [त<I थॢपत ॢकe जeग";

#xi& “ ,प ज-eसट$ड-\रस-+22” क" I थन पर 1 जनवर, 222 स" ०न6 न०ल०खत +Tप रख"

जeग", [थZतP <$

,प ज-eसट$ ड-\रस-+22

[०नयम 15\ #1& द"०खe]

सदभZ सÈय.<

तरख<

7

ॢबहर गजट #[सधरण&% 21 फरवर 2022

स"व मB

नम.................

पत....................

#ब8कtडक घरtॢवमJय सIथtIथवर सपॢम र०जIoक५त करन" वल +०धकरt¡"kJय पॢरवहन

+०धकरणt[Cय स३सगत +०धकर&

धर B3 क9 [ध-न सपॢम क< [न०तम क१कD

यह स३०चत ॢकय जत ह@ ॢक vJtस१vJ.........................#नम& ०जनक ...................#पत&

पर करबर क म१Èय Iथन ह@ ०जसक' र०जIoकरण सÈय.................#जJeसट\^eनt\^डJ&,

प@न र०जIoक५त करध"य ह@ ?

य

यह स३०चत ॢकय जत ह@ ॢक vJ.............................. ................................#नम&

०नवसJ......... ...............................#पत& ०जनक' प@न सÈय..............jरtय \धर

सÈय.........................ह@, धर 122 क' _प$धर #1क& क" [धJन ॢव०नॢदZु Kयॢफ ह@?

_फ [०ध०नयम क' धर...................क" [धJन _फ Kयॢफ पर श1hय कर य ॢकसJ [Cय रकम

क1 [वधॢरत करन" क" ०लe प३वwफ Kयॢफ क" ॢवTळ कयZवॢहय \रभ क' ग^ ह8 ? ॢवभग क" पस

_पलRध स३चन क" [न१सर, म"र जनकर मB यह \य ह@ ॢक _फ Kयॢफ क ,

yyबचतtचल३teफडJt\रडJt०न¡"प खत \पक" ब8कtडक घरtॢवमJय सIथ मB ह@ ०जसक yyखत

सÈय>>.................. ह@ ?

य

........................पर [व०Iथत सपॢम क' सपॢम पहचन सÈय jर [व०Iथ०त>>?

य

यन सÈय............... yyवणZन>>

य

[Cय #क५पय ॢव०नॢदZु कर"&........................ yy #वणZन& >>

रजIव क" ॢहत0 क1 सर०¡त करन" क" ०लe तथ [०ध०नयम क' धर Y3 क" [धJन +दम शॢफय0 क

+य1ग करत" ह१e, म8............................#नम&, .........................#पदनम& प३वwफ

खतtसपॢम क1 [न०तम Tप स" क१कZ करत ह३ ?

]स ॢवभग क' प३वZ [न१¢ क" ॢबन ]सJ प@न सÈय पर प३वwफ Kयॢफ हर +च०लत _फ खत" य

ॢकसJ [Cय खत" स" क1^ भJ ॢवकलन [न१¢त नह ॢकय जeग ?

य

`पर व०णZत सपॢम ]स ॢवभग क' प३वZ [न१¢ क" ॢबन ०नपटन ह"त१ [न१¢त नह क' जeगJ ?

हIत¡र

नम

पदनम

+०त #Kयॢफ क नम&” ;

8

ॢबहर गजट #[सधरण&% 21 फरवर 2022

#xii&

+Tप जJeसट डJ\रसJ$23 मB 1 जनवर, 2022 स", -

(क) “tIथवर सपॢम र०जIoकरण +०धकर”, शRद0 क" पातP ०न6न०ल०खत

[त<Iथॢपत ॢकय जeग, [थZतP <$

“t¡"kJय पॢरवहन +०धकरणt[Cय स१सगत +०धकर” ;

(ख) द1न0 Iथन0 पर \न" वल", “Kय०तUमJ Kयॢफ क" ॢवTळ लॢबत कयZवॢहय ज1”

शRद0 क" Iथन पर, “[प"०¡त”, शRद रख जeग ;

#xiii& +Tप eपJeल$1 मB, +ॢवॢु सÈय 15 मB, खड #क& क" [धJन सरणJ क" Iथन पर,

1 जनवर, 2022 स", ०न6न०ल०खत सरणJ रखJ जeगJ, [थZतP <$

“ॢव०शॢुय

क" Cfय

कर

रÎयtसघ

रÎय¡"k

कर

eक'क५त

कर

_पकर

क१ल रकम

(क) [न१¢त रकम

करt_पकर

< य1ग>

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श०Iत

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फ'स

< य1ग >

[Cय +भर

< य1ग >

(ख) प३वZ

जम

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eसजJeसट

य

_पकर क" सबध मB

ॢववॢदत करt_पकर

क 1 % ॢकCत१ 25

कर1‾ sपe +Öय"क

स" [०धक नह, य

\^जJeसट

क"

सबध मB 5 कर1‾

sपe स" [०धक नह

jर _पकर क" सबध

मB 25 कर1‾ sपe

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< य1ग >

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12\

क'

_पधर #3& क"

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9

ॢबहर गजट #[सधरण&% 21 फरवर 2022

#xiv& +Tप जJeसट डJ\रसJ$22 क" पातP, ०न6न०ल०खत +Tप 1 जनवर, 2022 स"

[त<Iथॢपत ॢकय जeग, [थZतP <$

“ ,प ज-eसट$ ड-\रस-+22e”

[०नयम 15\ #5& द"ख"]

तरख <

सदभZ सÈय

+Tप जJeसट डJ\रसJ$22 मB \द"श क' e\रeन सÈय

स"व मB,

+धन \य१फt\य१फ

..........................#[०धकॢरत&

सपॢम क< [न०तम क१कD क9 ॢव,ळ \¡9प फ]ल करन9 क9 ०लe \व9दन

e\रeन सÈय.......................हर [०ध०नयम क' धर Y3 क" _पबध0 क" [धJन

०न6न०ल०खत सपॢम क' [न०तम क१कr क" ०लe +Tप जJeसट डJ\रसJ$22 मB \द"श जर ॢकय गय

ह@ ?

सदभZ पहचन सÈय

[न०तम Tप स" क१कZ क' ग^ सपॢम

सपॢम पहचन सÈय jर [व०Iथ०त

[न०तम Tप स" क१कZ खत

बचतtचल३teफडJt\रडJt०न¡"प खत सÈय

[न०तम Tप स" क१कZ यन

यन क" RयSर"

क1^ [Cय सपॢम

RयSर"

2. ॢबजJeसट ०नयमवल, 2017 क" ०नयम 15\ #5& क" _पबध0 क" [न१सर, म8 ०न6न०ल०खत

त}य0 jर पॢर०Iथ०तय0 क" \धर पर म"र \¡"प +Iत१त करत ह३ ?

<<.............................. >>

<<..[पल1ड ॢकe जन" वल" दIतव"ज..>>

सÖयपन

म8 सÖय०नू स" +०त¢न करत ह३ तथ यह घ1षण करत ह३ ॢक `पर द ग^ जनकर म"र"

सवwमम ¢न jर ॢवीस क" [न१सर सÖय jर सह ह@ तथ _समB स" क१छ भJ ०छपय नह गय ह@ ?

नम$

जJeसट\^eन #र०जIoक५त Kयॢफ क" ममल" मB& ,

प@न jर t य \धर सÈय #[Cय क" ममलB मB& ,

Iथन ,

तरख ,

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10

ॢबहर गजट #[सधरण&% 21 फरवर 2022

Okkf.kT; dj foHkkx

———

vf/klwpuk

21 Qjojh 2022

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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

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The 21st February 2022

S.O. 72, Dated 21st February 2021— In exercise of the powers conferred by section 164 of

the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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 (Tenth Amendment) Rules, 2021.

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

force with effect from the 29^th day of December, 2021.

2. In the Bihar Goods and Services Tax Rules, 2017, —

(i) in rule 36, for sub-rule (4), the following sub-rule shall be substituted, with effect

from the 1st day of January, 2022, namely: -

“(4) No input tax credit shall be availed by a registered person in respect of invoices

or debit notes the details of which are required to be furnished under sub-section (1)

of section 37 unless,-

(a)

the details of such invoices or debit notes have been furnished by the supplier

in the statement of outward supplies in FORM GSTR-1 or using the invoice

furnishing facility; and

(b) the details of such invoices or debit notes have been communicated to the

registered person in FORM GSTR-2B under sub-rule (7) of rule 60.”;

(ii) in rule 80,–

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

“(1A) Notwithstanding anything contained in sub-rule (1), for the

financial year 2020-2021 the said annual return shall be furnished on or

before the twenty-eighth day of February, 2022.”;

(b) after sub-rule (3), the following sub-rule shall be inserted, namely:-

“(3A) Notwithstanding anything contained in sub-rule (3), for the

financial year 2020-2021 the said self-certified reconciliation statement

shall be furnished along with the said annual return on or before the

twenty-eighth day of February, 2022.”;

(iii) in rule 95, in sub-rule (3), after clause (c), the following proviso shall be inserted

and shall be deemed to have been inserted with effect from the 1^st day of April, 2021,

namely:-

“Provided that where Unique Identity Number of the applicant is not

mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice

shall be available only if the copy of the invoice, duly attested by the authorized

representative of the applicant, is submitted along with the refund application in

FORM GST RFD-10.”;

11

ॢबहर गजट #[सधरण&% 21 फरवर 2022

(iv) in rule 142, with effect from the 1^st day of January, 2022,–

(a) in sub-rule (3), for the words and letters, “fourteen days of detention or

seizure of the goods and conveyance”, the words, brackets and figures, “seven

days of the notice issued under sub-section (3) of Section 129 but before the

issuance of order under the said sub-section (3)” shall be substituted;

(b) in sub-rule (5), for the words, “tax, interest and penalty payable by the person

chargeable with tax”, the words, “tax, interest and penalty, as the case may be,

payable by the person concerned” shall be substituted;

(v) after rule 144, the following rule shall be inserted with effect from the 1st day of

January, 2022, namely:-

“Recovery of penalty by sale of goods or conveyance detained or seized in

transit.- 144A.—

(1) Where the person transporting any goods or the owner of such goods fails

to pay the amount of penalty under sub-section (1) of section 129 within

fifteen days from the date of receipt of the copy of the order passed under

sub-section (3) of the said section 129, the proper officer shall proceed for

sale or disposal of the goods or conveyance so detained or seized by

preparing an inventory and estimating the market value of such goods or

conveyance:

Provided that where the detained or seized goods are perishable or

hazardous in nature or are likely to depreciate in value with passage of

time, the said period of fifteen days may be reduced by the proper officer.

(2) The said goods or conveyance shall be sold through a process of auction,

including e-auction, for which a notice shall be issued in FORM GST

DRC-10 clearly indicating the goods or conveyance to be sold and the

purpose of sale:

Provided that where the person transporting said goods or the

owner of such goods pays the amount of penalty under sub-section (1) of

section 129, including any expenses incurred in safe custody and handling

of such goods or conveyance, after the time period mentioned in sub-rule

(1) but before the issuance of notice under this sub-rule, the proper officer

shall cancel the process of auction and release such goods or conveyance.

(3) The last day for submission of bid or the date of auction shall not be

earlier than fifteen days from the date of issue of the notice referred to in

sub-rule (2):

Provided that where the detained or seized goods are perishable or

hazardous in nature or are likely to depreciate in value with passage of

time, the said period of fifteen days may be reduced by the proper officer.

(4) The proper officer may specify the amount of pre-bid deposit to be

furnished in the manner specified by such officer, to make the bidders

eligible to participate in the auction, which may be returned to the

unsuccessful bidders, forfeited in case the successful bidder fails to make

the payment of the full amount, as the case may be.

(5) The proper officer shall issue a notice to the successful bidder in FORM

GST DRC-11 requiring him to make the payment within a period of

fifteen days from the date of auction:

Provided that where the detained or seized goods are perishable or

hazardous in nature or are likely to depreciate in value with passage of

time, the said period of fifteen days may be reduced by the proper officer.

(6) On payment of the full bid amount, the proper officer shall transfer the

possession and ownership of the said goods or conveyance to the

successful bidder and issue a certificate in FORM GST DRC-12.

12

ॢबहर गजट #[सधरण&% 21 फरवर 2022

(7) The proper officer shall cancel the process and proceed for re-auction

where no bid is received or the auction is considered to be non-

competitive due to lack of adequate participation or due to low bids.

(8) Where an appeal has been filed by the person under the provisions of sub-

section (1) read with sub-section (6) of section 107, the proceedings for

recovery of penalty by sale of goods or conveyance detained or seized in

transit under this rule shall be deemed to be stayed:

Provided that this sub-rule shall not be applicable in respect of

goods of perishable or hazardous nature. ”;

(vi) for rule 154, the following rule shall be substituted with effect from the 1st day of

January, 2022, namely:–

“Disposal of proceeds of sale of goods or conveyance and movable or

immovable property.–

154. (1) The amounts so realised from the sale of goods or conveyance, movable or

immovable property, for the recovery of dues from a defaulter or for recovery of penalty

payable under sub-section (3) of section 129 shall,-

(a)

first, be appropriated against the administrative cost of the recovery

process;

(b)

next, be appropriated against the amount to be recovered or to the

payment of the penalty payable under sub-section (3) of section 129, as

the case may be;

(c)

next, be appropriated against any other amount due from the defaulter

under the Act or the Integrated Goods and Services Tax Act, 2017 or the

Union Territory Goods and Services Tax Act, 2017 or any of the State

Goods and Services Tax Act, 2017 and the rules made thereunder; and

(d)

the balance, if any, shall be credited to the electronic cash ledger of the

owner of the goods or conveyance as the case may be, in case the person

is registered under the Act, and where the said person is not required to be

registered under the Act, the said amount shall be credited to the bank

account of the person concerned;

(2)

where it is not possible to pay the balance of sale proceeds, as per clause (d) of

sub-rule (1), to the person concerned within a period of six months from the date

of sale of such goods or conveyance or such further period as the proper officer

may allow, such balance of sale proceeds shall be deposited with the Fund;

(vii) in rule 159, with effect from the 1st day of January, 2022,–

(a) in sub-rule (2)-

(A) after the words “copy of the order of attachment”, the words, letters and

figures “in FORM GST DRC-22” shall be inserted;

(B) after the words “Commissioner to that effect.”, the words and figures,

“and a copy of such order shall also be sent to the person whose property

is being attached under section 83” shall be inserted;

(b) in sub-rule (3)-

(A) for the words “and if the taxable person”, the word “and if the person,

whose property has been attached,” shall be substituted;

(B) for the words “by the taxable person”, the words, “by such person” shall

be substituted;

(c) in sub-rule (4), for the words “the taxable person” occurring at both the

places, the words “such person” shall be substituted;

(d) in sub-rule (5), for the words brackets and figure “, within seven days of

the attachment under sub-rule (1), file an objection”, the words, letters and

figures “file an objection in FORM GST DRC-22A” shall be substituted;

13

ॢबहर गजट #[सधरण&% 21 फरवर 2022

(viii) for “FORM GST DRC-10”, the following form shall be substituted, with effect

from the 1st day of January, 2022, namely:–

“FORM GST DRC – 10

[See rule 144(2)&144A]

Notice for Auction under section 79 (1) (b) or section 129(6) of the Act

Demand order no.:

Date:

Period:

Whereas an order has been made by me for sale of the attached or distrained goods specified

in the Schedule below for recovery of Rs…….... and interest thereon and admissible expenditure

incurred on the recovery process in accordance with the provisions of section 79.

Or

Whereas the goods or conveyance detained or seized under Section 129 are liable for sale or

disposal in accordance with the provisions of sub-section (6) of Section 129 for recovery of penalty

of Rs………… payable under sub-section (3) of section 129 and the expenses incurred in safe

custody and handling of such goods or conveyance and other administrative expenses

The sale will be by public auction and the goods and/or conveyance shall be put up for sale

in the lots specified in the Schedule. The sale will be of the right, title and interests of the

defaulter. And the liabilities and claims attached to the said properties, so far as they have

been ascertained, are those specified in the Schedule against each lot.

The auction will be held on ……. at…. AM/PM.

The price of each lot shall be paid at the time of sale or as per the directions of the proper

officer/ specified officer and in default of payment, the goods and/or conveyance shall be

again put up for auction and resold.

Schedule

Serial No.

Description of goods or

conveyance

Quantity

1

2

3

Place:

Signature

Date:

Name

Designation: ”

(ix) in FORM GST DRC-11, with effect from the 1st day of January, 2022, -

(a) for the words, figures, letter and brackets “See rule 144(5) & 147(12)”, the words,

figures and brackets “See rule 144(5),144A and 147(12)” shall be substituted;

(b) for the word “goods”, the words “goods or conveyance” shall be substituted;

(x) in FORM GST DRC-12, with effect from the 1st day of January, 2022-

(a) for the words, figures, brackets and letter “See rule 144(5) & 147(12)”, the words,

figures and brackets “See rule 144(5),144A and 147(12)” shall be substituted;

(b) for the word “goods”, wherever it occurs, the words “goods or conveyance” shall be

substituted;

(c) after the words, figures, brackets and letters “provisions of section 79(1)(b)/(d)”,

the words, figures and brackets “or section 129(6)” shall be inserted;

14

ॢबहर गजट #[सधरण&% 21 फरवर 2022

(xi) for FORM GST DRC-22, the following form shall be substituted, with effect from the

1st day of January, 2022, namely:-

“FORM GST DRC -22

[See rule 159(1)]

Reference No.:

Date:

To

Name

Address

(Bank/ Post Office/Financial Institution/Immovable property registering authority/ Regional

Transport Authority/ Other Relevant Authority)

Provisional attachment of property under section 83

It is to inform that M/s ------------------------------------------- (name) having principal

place of business at ------------

-------------------------------------(address) bearing registration number as ---------------------

(GSTIN/ID), PAN is a registered taxable person under the <<SGST/CGST>> Act.

or

It is to inform that Sh………………………………………………… (name) resident

of……………………………………(address) bearing PAN …………………….and/or

Aadhaar No. …………….. is a person specified under sub-section (1A) of Section 122 .

Proceedings have been launched against the aforesaid person under section <<

---------------------------------------------------------------- >> of the said Act to determine

the tax or any other amount due from the said person. As per information available

with the department, it has come to my notice that the said person has a -

<<saving / current / FD/RD / depository >>account in your << bank/post office/

financial institution>> having account no. << A/c no. >>;

or

property located at << property ID & location>>.

Or

Vehicle No. ……………… <<description>>

or

Others (please specify) ……………… <<description>>

In order to protect the interests of revenue and in exercise of the powers conferred

under section 83 of the Act, I ------------------------------------- (name), ------------------------------

(designation), hereby provisionally attach the aforesaid account / property.

No debit shall be allowed to be made from the said account or any other account

operated by the aforesaid person on the same PAN without the prior permission of this

department.

or

The property mentioned above shall not be allowed to be disposed of without the

prior permission of this department.

Signature

Name

Designation

Copy to (person)”

15

ॢबहर गजट #[सधरण&% 21 फरवर 2022

(xii) in FORM GST DRC-23, with effect from the 1st day of January, 2022,–

(a) after “/Immovable property registering authority”, the following shall be inserted,

namely:–

“/ Regional Transport Authority/Other Relevant Authority”;

(b) for the words “proceedings pending against the defaulting person which warrants

the”, occurring at both the places, the words, “requirement of” shall be substituted;

(xiii) in FORM APL-01, in entry number 15, for the table under clause(a), the following

table shall be substituted, with effect from the 1st day of January, 2022, namely:-

Particulars

Central

tax

State/

UT tax

Integrated

tax

Cess

Total amount

(a) Admitted

amount

Tax/ Cess

< total >

< total >

Interest

< total >

Penalty

<total >

Fees

< total >

Other

charges

< total >

(b) Pre-deposit

(10% of

disputed tax

/cess but not

exceeding Rs.

25 crore each

in respect of

CGST, SGST

or cess, or not

exceeding Rs.

50 crore in

respect of

IGST and Rs.

25 crore in

respect of cess)

Tax/ Cess

< total >

(c) Pre-deposit

in case of sub-

section (3) of

section 129

Penalty

< total

>”;

(xiv) after FORM GST DRC-22, the following form shall be inserted with effect

from the 1^st day of January, 2022, namely:-

“FORM GST DRC – 22A

[See rule 159(5)]

Reference No.:

Date:

ARN No. of Order in FORM GST DRC-22:

To

The Pr. Commissioner/Commissioner

……………………(Jurisdiction)

Application for filing objection against provisional attachment of property

Whereas, an order in FORM GST DRC-22 has been issued for provisional attachment of the

following property under the provisions of section 83 of the Act vide ARN No……………………

16

ॢबहर गजट #[सधरण&% 21 फरवर 2022

Ref ID

Property provisionally attached

<< property id & location>>

Account provisionally attached

<<saving/current/FD/RD/depository

account

no>>

Vehicle provisionally attached

<<Vehicle details>>

Any other property

<<details >>

2. In accordance with the provisions of Rule 159(5) of the BGST Rules , 2017, I hereby submit my

objection on the basis of following facts and circumstances.

<<……………………………….>>

<<…Documents to be uploaded…>>

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

Name-

GSTIN (in case of registered person)-

PAN and/or Aadhaar No. (in case of others)-

Place –

Date –

Signature of Authorized Signatory”.

[(File No. Bikri kar/GST/vividh-21/2017 (Part- 10 )381]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

————

[धJ¡क% स०चवलय म१fणलय%

ॢबहर% पटन हर +क०शत eव म१ॢfत?

ॢबहर गजट #[सधरण& 75$51+10$डJटपJ?

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