Ǔनबंधन संÉ या पी0टȣ0-40
असाधारण अंक
ǐबहार सरकार Ʈारा Ĥकािशत
10 माघ 1947 (श0)
(सं0 पटना 91) पटना, शुĐzवार, 30 जनवरȣ 2026
वािणǛ-कर िवभाग
———
30 tuojh 2026
,l0 vks0 74] fnukad 30 tuojh 2026—fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj
vf/kfu;e &12] 2017½ dh /kkjk 164 n~okjk iznÙk “kfDr;ksa dk iz;ksx djrs gq,] fcgkj jkT;iky] fcgkj eky vkSj
lsok dj fu;ekoyh] 2017 esa vkSj la”kks/ku djus ds fy, fUkEufyf[kr fu;e cukrs gaS] vFkkZr% &
1- ¼1½ bl fu;ekoyh dk laf{kIr uke fcgkj eky vkSj lsok dj ¼prqFkZ la”kks/ku½ fu;ekoyh] 2025 gSA
¼2½ ;g fu;ekoyh fnukad 1 uoacj 2025 ls izo`r le>kh tk,xhA
2- fcgkj eky vkSj lsok dj fu;ekoyh] 2017 ¼ ftls blesa blds i”pkr mDr fu;ekoyh dgk x;k gS½
esa fu;e 9 ds Ik”pkr fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~%&
^^9d- bysDVªkWfud jhfr ls jftLVªhdj.k dh Lohd`fr- & fu;e 9 esa varfoZ’V ds flok,] ftl Hkh
O;fDr us fu;e 8 ;k fu;e 12 ;k fu;e 17 ds v/khu jftLVªhdj.k ds fy, vkosnu fd;k
gS] mls MsVk fo”ys’k.k vkSj tksf[ke ekinaM ds vk/kkj ij lkekU; iksVZy ij igpku gksus ij]
vkosnu tek djus dh rkjh[k ls rhu dk;Z&fnol ds vanj lkekU; iksVZy n~okjk
bysDVªkWfud jhfr ls jftLVªhdj.k iznku fd;k tk,xkA^^
3-
mDr fu;ekoyh esa] fu;e 10 ds mifu;e ¼1½ esa] “kCnksa vkSj vad ^^fu;e 9 ds vUrxZr]^^ “kCnksa ds
i”pkr] “kCnksa] vadks vkSj v{kjksa ^^fu;e 9d vkSj fu;e 14d]^^ dks var%LFkkfir fd;k tk,xkA
4- mDr fu;ekoyh esa] fu;e 14 ds Ik”Pkkr fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~%&
^^14d- mu djnkrkvksa ds fy, fodYi ftudk fuxZe dj nkf;Ro r; lhek ls de gS-&
¼1½
dksbZ O;fDr ftlus fu;e 8 ds v/khu jftLVªhdj.k ds fy, vkosnu fd;k gS vkSj
tks ;g fu/kkZfjr djrk gS fd mlds n~okjk jftLVªhd`r O;fDr;ksa dks iznkf;r eky
;k lsokvksa ;k nksuksa ij mldk jkT; dj vkSj dsUæh; dj ;k la?k jkT;{ks= dj
vkSj ,dhd`r dj vkSj midj dk dqy fuxZe dj nkf;Ro nks yk[k ipkl gtkj
:Ik, izfr ekg ls vf/kd ugha gS] mls bl fu;e ds izko/kkuksa ds vuqlkj
bysDVªkWfud :Ik ls jftLVªhdj.k izkIr djus dk fodYi gksxkA
2
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
¼2½
/kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fDr ds vykok dksbZ Hkh O;fDr]
ftlus vk/kkj la[;k ds izek.khdj.k dk fodYi ugha pquk gS] bl fu;e ds vuqlkj
jftLVªhdj.k iznku fd, tkus ds fy, ik= ugha gksxkA
¼3½
fu;e 11 esa fufgr fdlh Hkh ckr ds gksrs gq, Hkh] fdlh jkT; ;k la?k jkT;{ks= esa
bl fu;e ds v/khu jftLVªhd`r O;fDr mlh LFkk;h ys[kk la[kk;ad ls mlh jkT;
;k la?k jkT;{ks= esa bl fu;e ds v/khu nwljk jftLVªdj.k izkIr djus ds fy,
;ksX; ugha gksxkA
¼4½
vk/kkj la[;k ds lQy izek.khdj.k ds i”pkr] mi&fu;e ¼1½ esa fufnZ’V vkosnd
dks vkosnu izLrqr djus dh rkjh[k ls rhu dk;Z fnolksa ds Hkhrj lkekU; iksVZy
n~okjk bysDVªkWfud :Ik ls jftLVªhdj.k iznku fd;k tk,xkA
¼5½
jftLVªhd`r O;fDr] tks mi&fu;e ¼1½ ds v/khu fy, x, fodYi ls izR;kâ.k
pkgrk gS] mls iz:Ik th,lVh vkjbZth&32 esa] lkekU; iksVZy ij bysDVªkWfud
lR;kiu dksM ds ek/;e ls lR;kfir ;k fof/kor gLrk{kfjr vkosnu lh/ks ;k
vk;qDr n~okjk vf/klwfpr lqfo/kk dsaæ ds ek/;e ls vkosnu Qkby djuk gksxk%
ijUrq jftLVªhd`r O;fDr dks ,slk vkosnu Qkby djus dh vuqefr ugha nh tk,xh
tc rd fd mlus izLrqr u fd;k gks]&
¼d½
de ls de rhu ekg dh vof/k ds fy, fjVuZ] tgka ,slk vkosnu 1 vizSy]
2026 ls igys Qkby fd;k x;k gks(
¼[k½
de ls de ,d dj vof/k ds fy, fjVuZ] tgka ,slk vkosnu 1 viSzy]
2026 dks ;k mlds ckn Qkby fd;k x;k gks( vkSj
¼x½
jftLVhªdj.k dh izHkkoh rkjh[k ls ysdj izR;kâ.k ds fy, vkosnu dh
rkjh[k rd ds le; ds lHkh cdk;k fjVuZ%
ijUrq ;g vkSj Hkh fd jftLVªhd`r O;fDr dks ,slk vkosnu Qkby djus dh
vuqefr nh tk,xh tgka ,sls jftLVªhd`r O;fDr ds f[kykQ /kkjk 29 ds
rgr dksbZ dk;Zokgh vkjEHk ugha dh xbZ gSA
¼6½
tgka bl fu;e ds varxZr jftLVªhdj.k izkIr djus okys O;fDr n~Okkjk iz:Ik
th,lVh vkjbZth&01 esa fn, x, fooj.k esa dksbZ ifjorZu gksrk gS] rks mDr
jftLVªhd`r O;fDr mi&fu;e ¼5½ ds v/khu izR;kâ.k ds fy, vkosnu Qkby djus
ls igys fu;e 19 ds v/khu fooj.k dks la”kksf/kr djok,xkA
¼7½
lkekU; iksVZy ij MsVk fo”ys’k.k vkSj tksf[ke ekinaMksa ds vk/kkj ij] vk/kkj la[;k
;k ck;ksesfVªd&vk/kkfjr vk/kkj ds izek.khdj.k ls lacaf/kr fu;e 8 ds mi&fu;e
¼4d½ ds izko/kku] vkosnd dh rLohj ysus ds lkFk&lkFk iz:Ik th,lVh
vkjbZth&01 esa jftLVªhdj.k vkosnu ds lkFk viyksM fd, x, nLrkostksa dh ewy
izfr dk lR;kiu] tgka rd gks lds] mi&fu;e ¼5½ ds v/khu izR;kâ.k ds fy,
Qkby fd;s x, vkosnu Ikj ykxw gksaxsA
¼8½
fu;e 8 ds mifu;e ¼5½ vkSj mifu;e ¼6½ ds vfHkLOkhd`fr ls lEcfU/kr izkOk/kku]
;Fkko”;d ifjorZuksa lfgr] mifu;e ¼5½ ds varxZr Qkby fd;s x, vkosnu ij
ykxw gksaxsA
¼9½
mifu;e ¼5½ ds v/khu izR;kâ.k ds fy, Qkby fd;s x, vkosnu dk lR;kiu
fu;e 9 ds izko/kkuksa ds vuqlkj fd;k tk,xkA
¼10½ mi&fu;e ¼9½ ds varxZr lR;kiu ds Ik”pkr] mfpr vf/kdkjh mi&fu;e ¼1½ ds
varxZr miyC/k fodYi ls izR;kâ.k ds fy, vkosnu dks vuqefr nsrs gq, iz:Ik
th,lVh vkjbZth&33 esa vkns”k ;k fu;e 9 ds varxZr fufnZ’V vof/k ds Hkhrj
iz:Ik th,lVh vkjbZth&05 esa vkosnu dks vLohdkj djus dk vkns”k] ;FkkfLFkfr]
tkjh djsxk] tksfd jftLVªhd`r O;fDr dks lkekU; iksVZy ij miyC/k djk;k
tk,xkA
¼11½ jftLVªhd`r O;fDr ftls mi&fu;e ¼10½ ds v/khu izR;kâ.k dh vuqefr nsus okyk
vkns”k izkIr gqvk gS] og mlds n~okjk jftLVªhd`r O;fDr;ksa dks iznkf;r eky ;k
lsokvksa ;k nksuksa ij fuxZe dj nkf;Ro] tksfd mi&fu;e ¼1½ esa fufnZ’V fuxZe dj
nkf;Ro ls vf/kd gS] dk fooj.k izLrqr djus esa] ml eghus ds igys fnu ftlesa
mDr vkns”k tkjh fd;k x;k gS] ls l{ke gksxkA
3
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
¼12½ dksbZ jftLVªhd`r O;fDr ftls mi&fu;e ¼10½ ds v/khu vkns”k tkjh fd;k x;k gS]
fuxZe dj nkf;Ro ds laca/k esa fn, x, C;kSjs esa la”kks/ku ugha djsxk ftlls fd
ftl ekg esa mDr vkns”k tkjh fd;k x;k gS mlls vxys ekg ds izFke fnu ls iwoZ
dh vof/k ds fy, fuxZe dj nkf;Ro mi&fu;e ¼1½ esa fufnZ’V fuxZe dj nkf;Ro
dh lhek ls vf/kd gks tk,A
¼13½ tgka jftLVªhd`r O;fDr n~okjk izR;kâ.k ds vkosnu dks Qkby djus ds ckn mfpr
vf/kdkjh n~okjk jftLVªhdj.k jn~n djus dh dk;Zokgh “kq: dh xbZ gS vkSj mDr
dk;Zokgh yafcr gS] mi&fu;e ¼5½ ds v/khu jftLVªhd`r O;fDr n~okjk Qkby fd,
x, izR;kâ.k vkosnu dks mfpr vf/kdkjh n~okjk [kkfjt dj fn;k tk,xk vkSj ekU;
vk/kkj ij vkosnu ds vuqeksnu ls lacaf/kr fu;e 9 ds mi&fu;e ¼5½ ds izko/kku]
,sls ekeys esa ykxw ugha gksaxsA^^
5- mDr fu;ekoyh esa] iz:Ik th,lVh vkjbZth&01 esa]&
¼d½
^^iz:Ik th,lVh vkjbZth&01^^ “kCn] v{kjksa vkSj vadksa ds Ik”pkr~ vkSj ^^jftLVªhdj.k ds
fy, vkosnu^^ “kCnksa ls iwoZ] ^^¿fu;e 8¼1½ ns[ksaÀ^^ dks’Bd] “kCnksa vkSj vadksa ds LFkku ij
^^¿fu;e 8¼1½ vkSj 14d ns[ksaÀ^^ dks’Bd] “kCn] v{kj vkSj vad izfrLFkkfir fd, tk,axs(
¼[k½
Hkkx&[k esa] lkj.kh esa] Øe la[;k 4 vkSj mlls lacaf/kr izfof’V;ksa ds Ik”pkr] fuEufyf[kr
Øe la[;k var%LFkkfir dh tk,axh] vFkkZr~%&
^^4-1
fu;e 14d ds v/khu jftLVªhdj.k dk fodYi
gk¡ ugha
4-1-1
fu;e 14d ds v/khu jftLVªhdj.k dk fodYi pquus okys O;fDr n~okjk ?kks’k.kk
eSa ?kks’k.kk djrk@djrh gw¡ fd iwoksZDr dkjckj fu;e 14d ds v/khu jftLVªhdj.k ds
fodYi ds fy, vf/kfu;e ;k fu;eksa esa fufnZ’V “krksZa vkSj izfrca/kksa dk ikyu djsxkA^^] vkSj
¼x½
^^jftLVªhdj.k ds fy, vkosnu izLrqr djus ds fy, vuqns”k^^ “kh’kZd ds varxZr] Øe
la[;k 8 ds Ik”Pkkr~] fuEufyf[kr Øe la[;k var%LFkkfir dh tk,xh] vFkkZr~%&
^^8d- fu;e 14d ds v/khu jftLVªhdj.k dk fodYi pquus okys fdlh Hkh O;fDr dks
vk/kkj la[;k dk vksVhih vk/kkfjr izek.khdj.k ls djuk gksxkA^^
6- mDr fu;ekoyh esa] iz:Ik th,lVh vkjbZth&02 esa] ^^iz:Ik th,lVh vkjbZth&02^^ “kCn] v{kjksa vkSj
vadks ds Ik”pkr~] ^^¿fu;e 8¼5½ ns[ksaÀ^^ dks’Bd] “kCnksa vkSj vadksa ds LFkku ij ^^¿fu;e 8¼5½ vkSj 14d ns[ksaÀ^^ dks’Bd]
“kCn] v{kj vkSj vad izfrLFkkfir fd, tk,axsA
7- mDr fu;ekoyh esa] iz:Ik th,lVh vkjbZth&03 ds LFkku ij] fuEufyf[kr iz:Ik izfrLFkkfir fd;k
tk,xk] vFkkZr~%&
;g vkids ,vkj,u
rkjh[k
n~okjk Qkby fd, x, jftLVªhdj.k@la”kks/ku@
jn~nhdj.k@izR;kâ.k ds fy, vkosnu ds funs”k vuqlkj gSA foHkkx us vkids vkosnu dh ijh{kk dh gS vkSj
fuEufyf[kr dkj.kksa ls og larq’V ugha gS%
1-
4
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
2-
3-
vki rkjh[k ---------------rd viuk tokc izLrqr djus ds fy, funsf”kr fd, tkrs gSaA
*vki rkjh[k ---------------- dks ---------------------- le; ij v/kksgLrk{kjh ds le{k mifLFkr gksus ds fy,
funsf”kr fd, tkrs gSaA
;fn fu/kkZfjr rkjh[k rd dksbZ tokc ugha vkrk gS ;k vkids fo:n~/k /kkjk 29 ds v/khu dk;Zokgh vkjaHk
dh tkrh gS] rks vkidk vkosnu vLohd`r fd;k tk ldrk gSA
d`Ik;k /;ku nsa fd bl ekeysa esa dksbZ vkSj [email protected] i= tkjh ugha fd;k tk,xkA
*u, jftLVªhdj.k vkosnu vkSj izR;kâ.k ds fy, ykxw ughaA^^
8- mDr fu;ekoyh esa] iz:Ik th,lVh vkjbZth&04 ds LFkku ij] fuEufyf[kr iz:Ik izfrLFkkfir fd;k
tk,xk] vFkkZr~%&
1.
uksfVl ds C;kSjs
funs”k la[;k
Rkkjh[k
2.
vkosnu ds C;kSjs
funs”k la[;k
Rkkjh[k
3.
Tkh,lVhvkbZ,u@th,lVhih vkbMh
;fn ykxw gks
4.
dkjckj dk uke ¼fof/kd½
5.
O;kikj uke] ;fn dksbZ gks
6.
irk
7.
D;k jftLVªhdj.k ;k QhYM ds fy,
vkosnu esa dksbZ mikarj.k visf{kr gS
gk¡
ugha
¼,d ij fu”kku yxk,¡½
8.
vfrfjDr tkudkjh
9.
viyksM fd, x, nLrkostksa dh lwph
10.
lR;kiu
eSa -----------------------------------------------------------------lR; fu’Bk ls izfrKku djrk gw¡ vkSj ?kksf’kr djrk gw¡ fd Åij nh xbZ
tkudkjh esjs loksZÙk Kku vkSj fo”okl ls lR; vkSj lgh gS vkSj mlesa dqN Hkh Nqik;k ugha x;k gSA
5
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
1- u, jftLVªhdj.k ds fy, ewy jftLVªhdj.k vkosnu laiknu <ax esa miyC/k jgsxk ;fn en 7 esa
fodYi gk¡ pqusA
2- jftLVªhdj.k fof”kf’V;ksa ds la”kks/ku ds fy, vk”kkf;r QhYM laiknu <ax esa miyC/k jgsxh ;fn
en 7 esa fodYi gk¡ pqusA
3- fu;e 14, ds v/khu fy, x, fodYi ls izR;kâ.k ds fy, en fuf’Ø; 7 gksxkA^^
9- mDr fu;ekoyh esa] iz:Ik th,lVh vkjbZth&05 ds LFkku ij] fuEufyf[kr iz:Ik izfrLFkkfir fd;k
tk,xk] vFkkZr~%&
jftLVªhdj.k@la”kks/ku@jn~nhdj.k@izR;kâ.k ds fy, vkosnu dh vLohd`fr dk vkns”k
;g vkids ,vkj,u
rkjh[k n~okjk Qkby fd, x, tokc ds funs”k vuqlkj gSA foHkkx us vkids
tokc dh ijh{kk dh gS vkSj fuEufyf[kr dkj.kksa ls og larq’V ugha gS%
1-
2-
3-
--------------------------------------- blfy, vkidk vkosnu vf/kfu;e ds mica/kksa ds vuqlkj vLohd`r fd;k tkrk gSA
;k vkids funs”k la[;k
rkjh[k n~okjk tkjh uksfVl dk tokc mles fofufnZ’V le;
ds Hkhrj ugha fn;k x;k gSA blfy, vkidk vkosnu vf/kfu;e ds mica/kksa ds vuqlkj vLohd`r fd;k
tkrk gSA
10- mDr fu;ekoyh esa] iz:Ik th,lVh vkjbZth&31 ds Ik”pkr~] fuEufyf[kr iz:Ik var%LFkkfir fd;k
tk,xk] vFkkZr~% &
^^iz:Ik th,lVh vkjbZth&32
¿fu;e 14d ¼5½ ns[ksaÀ
izR;kâ.k ds fy, vkosnu
1- th,lVhvkbZ,u
2- fof/kd uke
3- O;kikj dk uke] ;fn dksbZ gS
4- dkjckj ds ewy LFkku dk irk
5- fu;e 14d ds v/khu jftLVªhdj.k dk
fodYi
¼i½ gk¡
¼ii½ ugha
6
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
6- vk/kkj lR;kiu
¼i½ izkFkfed izkf/kd`r gLrk{kjdrkZ ¼Lor%½
¼ii½ izeksVj@Hkkxhnkj ¼Lor%½
7- izR;kâ.k dk dkj.k
¼i½ jftLVªhd`r O;fDr;ksa dks fd, x, iznk; ls
lacaf/kr fuxZe dj nkf;Ro nks yk[k ipkl gtkj :Ik,
izfr ekg ls vf/kd gSA
¼i½ vU; & d`Ik;k fufnZ’V djsaA
8- lR;kiu
eSa ----------------------------------------------- lR; fu’Bk ls izfrKku djrk gw¡ vkSj ?kksf’kr djrk gw¡ fd eSa fu;e 14d
ds mi&fu;e ¼1½ ds v/khu fy, x, fodYi ls izR;kâ.k djuk pkgrk@pkgrh gw¡ vkSj eSa
le>rk@le>rh gw¡ fd fu;e 8 ds mi&fu;e ¼4d½] mi&fu;e ¼5½ vkSj mi&fu;e¼6½ rFkk fu;e 9
esa fn, x, vkosnu ds lR;kiu vkSj O;olkf;d LFkyksa ds HkkSfrd lR;kiu ls lacaf/kr izko/kku vkSj
lacaf/kr izfØ;k,¡ rFkk le; vof/k esjs izR;kâ.k ds fy, vkosnu ij ykxw gksaxsA
izR;kâ.k ds fy, vkosnu dks izLrqr djus ds fy, vuqns”k
1- ^fu;e 14d ds v/khu jftLVªhdj.k ds fodYi^ QhYM esa] lkekU; iksVZy ij gk¡ dk fodYi
fuf’Ø; dj fn;k tk,xkA
2- LFkk;h ys[kk la[;kad dks vk;dj MsVkcsl ds lkFk lR;kfir fd;k tk,xkA
3- izkFkfed izkf/kd`r gLrk{kjh vkSj ,d p;fur izeksVj ;k Hkkxhnkj dk vk/kkj izek.khdj.k
vfuok;Z gSA^^
4- fu;e 14d ds v/khu fy, x, fodYi ls izR;kâ.k ds fy, vkosnu djus ls igys] vkosnu
dh rkjh[k rd lHkh yafcr fjVuZ izLRkqr djus gksaxsA izR;kâ.k ds fy, vkosnu djus ls
igys de ls de rhu ekg dh vof/k ds fy,] tgka ,slk vkosnu 1 vizSy] 2026 ls igys
Qkby fd;k x;k gks] vkSj de ls de ,d dj vof/k ds fy,] tgka ,slk vkosnu 1 vizSy]
2026 dks ;k mlds ckn Qkby fd;k x;k gks] fjVuZ izLRkqr djuk vfuok;Z gSA
5- d`Ik;k lqfuf”pr djsa fd iz:Ik th,lVh vkjbZth&32 Qkby djus ds le; dksbZ la”kks/ku
vkosnu yafcr u gksA
6- ,d ckj iz:Ik th,lVh vkjbZth&32 Qkby djus ds ckn] fdlh Hkh la”kks/ku vkosnu dks
vuqefr] iz:Ik th,lVh vkjbZth&32 ds v/khu vkosnu ds fuiVkjs rd] ugha nh tk,xh
7- ,vkj,u dsoy rHkh tujsV fd;k tk,xk tc vk/kkj uacj dk vksVhih vk/kkfjr izek.khdj.k
lQyrkiwoZd iwjk gks ;k ck;ksesfVªd vk/kkfjr vk/kkj izek.khdj.k dh izfØ;k iwjh gks] lkFk
gh iz:Ik th,lVh vkjbZth&01 esa vkosnu ds lkFk viyksM fd, x, nLrkostksa dh ewy izfr
dk lR;kiu Hkh gks x;k gksA^^
8- d`Ik;k /;ku nsa fd ,d ckj iz:Ik th,lVh vkjbZth&32 Qkby djus ds ckn vkosnu ds
fuiVkjs rd jn~nhdj.k vkosnu Qkby djus dh vuqefr ugha gksxhA
9- ;fn /kkjk 29 ds v/khu dk;Zokgh dk vkjaHk fd;k x;k gS] rks iz:Ik th,lVh vkjbZth&32 esa
izR;kâ.k dk vkosnu Qkby djus dh vuqefr ugha gksxhA^^
7
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
11- mDr fu;ekoyh esa] iz:Ik th,lVh vkjbZth&32 ds Ik”pkr~] fuEufyf[kr iz:Ik var%LFkkfir fd;k
tk,xk] vFkkZr~% &
funs”k la[;k
rkjh[k
lsok esa]
uke]
irk]
jftLVªhdj.k la[;k ¼th,lVhvkb,u½]
,vkj,u
rkjh[k
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8
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
The 30th January 2026
S.O. 74 Dated 30th January 2026—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. (1) These rules may be called the Bihar Goods and Services Tax (Fourth
Amendment) Rules, 2025.
(2) These rules shall come into force with effect from 1st day of November,
2025.
2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the
said rules), after rule 9, the following rule shall be inserted, namely: -
“9A. Grant of registration electronically.— Notwithstanding anything
contained in rule 9, any person who has applied for registration under
rule 8 or rule 12 or rule 17, shall, upon identification on the common
portal based on data analysis and risk parameters, be granted
registration electronically by the common portal, within three working
days from the date of submission of application.”.
3. In the said rules, in sub-rule (1) of rule 10, after the words and figure "under rule
9,", the words, letters and figures "rule 9A and rule 14A," shall be inserted.
4. In the said rules, after rule 14, the following rule shall be inserted, namely: -
“14A. Option for taxpayers having monthly output tax liability below
threshold limit. –
(1)
Any person who has made application for registration under rule
8 and who determines that his total output tax liability on supply
of goods or services or both made to registered persons on
account of central tax and State tax or Union territory tax and
integrated tax and compensation cess, does not exceed two lakh
and fifty thousand rupees per month, shall have an option to get
registration electronically, in accordance with the provisions of
this rule.
(2)
Any person, other than a person notified under sub-section (6D)
of section 25, who has not opted for authentication of Aadhaar
number, shall not be eligible for grant of registration in terms of
this rule.
(3)
Notwithstanding anything contained in rule 11, a person
registered under this rule in a State or Union territory shall not be
eligible to obtain another registration in the same State or Union
territory under this rule against the same Permanent Account
Number.
(4)
Upon successful authentication of Aadhar number, the applicant
referred to in sub-rule (1) shall be granted registration
electronically by the common portal, within three working
days from the date of submission of application.
(5)
The registered person who intends to withdraw from the option
availed under sub-rule (1), shall file an application, in FORM
GST REG-32, duly signed or verified through electronic
9
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
verification code on the common portal, either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that the registered person shall not be allowed to
file such application unless he has furnished, -
(a) returns for a period of minimum three months, where
such application is filed before 1st April, 2026;
(b) returns for a period of minimum one tax period, where
such application is filed on or after 1st April, 2026;
and
(c) all the returns due for the period from the effective
date of registration till the date of application for
withdrawal:
Provided further that the registered person shall be allowed
to file such application where no proceedings under section
29 have been initiated against such registered person.
(6)
Where there is any change in particulars furnished in FORM
GST REG-01 by the person who has been granted registration
under this rule, the said registered person shall get the
particulars amended under rule 19 before filing an application
for withdrawal under sub-rule (5).
(7)
Based on data analysis and risk parameters on the common
portal, the provisions of sub-rule (4A) of rule 8 relating to
authentication of Aadhaar number or biometric-based Aadhaar
authentication, taking photograph of the applicant along with
verification of original copy of documents uploaded along with
registration application in FORM GST REG-01, shall, so far as may
be, apply to application for withdrawal filed under sub- rule (5).
(8)
The provisions of sub-rules (5) and (6) of rule 8 relating to
issuance of acknowledgment, shall, mutatis mutandis, apply to
the application filed under sub-rule (5).
(9)
The application filed for withdrawal under sub-rule (5), shall
be verified in accordance with the provisions of rule 9.
(10)
Upon verification under sub-rule (9), the proper officer shall
issue an order in FORM GST REG-33 allowing the application
for withdrawal from the option availed under sub-rule (1) or
order for rejection of application in FORM GST REG-05,
within a period specified under rule 9, as the case may be,
which shall be made available to the registered person on the
common portal.
(11)
The registered person who has received an order issued under
sub-rule (10) allowing withdrawal shall be able to furnish the
details of output tax liability on supply of goods or services or
both made to registered persons, exceeding the output tax
liability as referred to in sub-rule (1), from the first day of
succeeding month in which the said order has been issued.
10
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
(12)
A registered person to whom an order under sub-rule (10) has
been issued, shall not amend the details furnished in respect of
output tax liability so as to exceed the limit of the output tax
liability specified in sub-rule (1) for the period prior to the first
day of succeeding month in which the said order has been
issued.
(13)
Where proceedings for cancellation of registration have been
initiated by the proper officer after the filing of withdrawal
application and the said proceedings are pending, the
withdrawal application under sub-rule (5) shall be rejected by
the proper officer and the provisions in relation to approval of
application on deemed basis under sub-rule (5) of rule 9, shall
not be applicable in such case.”.
5. In the said rules, in FORM GST REG-01, —
(a)
after the word, letters and figures “FORM GST REG-01” and before the
words “Application for Registration”, for the brackets, words and
figures “[See rule 8(1)]”, the brackets, words, figures and letter “[See
rules 8(1) and 14A]” shall be substituted;
(b)
in Part-B, in the table, after serial number 4 and the entries relating
thereto, the following serial numbers shall be inserted, namely: -
“4.1
Option for registration under rule 14A
YES
NO
4.1.1
Declaration by person opting for registration under rule 14A
I hereby declare that the aforesaid business shall abide by the
conditions and restrictions specified in the Act or the rules for
opting to register under rule 14A.”; and
(c) under the heading ‘Instructions for submission of Application for
Registration’, after serial number 8, the following serial number shall be
inserted, namely: -
“8A. Any person opting for registration under rule 14A shall undergo
OTP based authentication of Aadhaar number.”.
6.
In the said rules, in FORM GST REG-02, after the word, letters and figures
“FORM GST REG-02”, for the brackets, words and figures “[See rule 8(5)]”, the
brackets, words, figures and letter “[See rules 8(5) and 14A]” shall be substituted.
11
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
7. In the said rules, for the FORM GST REG-03, the following Form shall be
substituted, namely:—
“FORM GST REG-03
[See rules 9(2), 19(2) and 14A]
Reference Number:
Date–
To
Name of the Applicant:
Address:
GSTIN/GSTP ID (if available):
Application Reference No. (ARN):
Date:
Notice for Seeking Additional Information / Clarification
/ Documents relating to Application for
<<Registration/Amendment/Cancellation/Withdrawal>>
This is with reference to your <<registration/amendment/cancellation/withdrawal
>> application filed vide ARN <> Dated –DD/MM/YYYY. The Department has examined
your application and is not satisfied with it for the following reasons:
1.
2.
3. …
You are directed to submit your reply by (DD/MM/YYYY)
*You are hereby directed to appear before the undersigned on ………
(DD/MM/YYYY) at ……. (HH:MM)
If no response is received by the stipulated date or if proceedings under section 29 is
initiated against you, your application is liable for rejection.
Please note that no further notice / reminder will be issued in this matter.
Signature Name of the Proper Officer:
Designation:
Jurisdiction:
* Not applicable for New Registration Application and Withdrawal.”.
12
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
8.
In the said rules, for the FORM GST REG-04, the following Form shall be
substituted, namely:—
“FORM GST REG-04
[See rules 9(2), 19(3) and 14A]
Clarification/additional information/document for
<<Registration/Amendment/Cancellation/Withdrawal >>
1.
Notice details
Reference
No.
Date
2.
Application details
Reference
No.
Date
3.
GSTIN/GSTP ID, if
applicable
4.
Name of Business
(Legal)
5.
Trade name, if any
6.
Address
7.
Whether any modification in the application for registration or fields
is required.-
Yes
No
(Tick one)
8.
Additional Information
9.
List of Documents uploaded
10.
Verification
I
hereby
solemnly
affirm
and
declare
that
the
information given hereinabove is true and correct to the best of my knowledge
and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name Designation/Status:
Place:
Date:
Note: -
1.
For new registration, original registration application will be available in editable mode
if option ‘Yes’ is selected in item 7.
2.
For amendment of registration particulars, the fields intended to be amended will be
available in editable mode if option “Yes” is selected in item 7.
3.
For withdrawal from option availed under rule 14A, item 7 will be disabled.”.
13
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
9.
In the said rules, for the FORM GST REG-05, the following Form shall be
substituted, namely:—
“FORM GST REG-05
[See rules 9(4), 19(4), 23(2)(b) and 14A]
Reference Number:
Date–
To
Name of the Applicant
Address -
GSTIN/ GSTP ID (if available)
Order of Rejection of Application for <Registration / Amendment / Cancellation/
Withdrawal >
This has reference to your reply filed vide ARN --- dated----. The reply has been
examined and the same has not been found to be satisfactory for the following reasons:
1
2.
3.
…Therefore, your application is rejected in accordance with the provisions of the Act.
Or
You have not replied to the notice issued vide reference no. …….. dated ...... within
the time
specified therein. Therefore, your application is hereby rejected in accordance with
the provisions of the Act.
Signature
Name
Designation
Jurisdiction”.
14
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
10. In the said rules, after the FORM GST REG-31, the following Form shall be
inserted, namely:—
“FORM GST REG-32
[See rule 14A (5)]
Application for Withdrawal
1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of business
5. Option for registration under rule 14A
(i) Yes
(ii) No
6. Aadhaar Authentication
(i) Primary Authorized Signatory (auto)
(ii) Promoter/Partner (auto)
7. Reason for Withdrawal
(i) Output tax liability in respect of supply
made to registered person exceeds two
lakh fifty thousand rupees per month.
(ii) Other -Please specify
Verification
I hereby solemnly affirm and declare that I want to withdraw from
the option availed under sub-rule (1) of rule 14A and I understand that the
provisions of sub- rule (4A), sub-rule (5) and sub-rule (6) of rule 8 and provisions
of rule 9 relating to verification of the application and physical verification of
places of business and corresponding procedures and time period shall apply to
my withdrawal application.
Signature of Authorised Signatory
Name
Designation / Status
Place
Date
Instructions for submission of application for withdrawal
1. In ‘Option for registration under rule 14A’ field, option YES will be disabled on
common portal.
2. Permanent Account Number shall be verified with Income Tax database.
3. Aadhaar Authentication of Primary Authorised Signatory and one selected
Promoter or Partner is mandatory.
4. Before applying for withdrawal from the option availed under rule 14A, all the
pending returns till the date of application shall be furnished. It is mandatory to
furnish returns for a period of minimum three months, where such application has
been filed before 1st April, 2026, and a minimum one tax period, where such
application is filed on or after 1st April, 2026.
15
ǐबहार गजट (असाधारण), 30 जनवरȣ 2026
5. Please ensure that no amendment application is pending at the time of filing of
FORM GST REG-32.
6. Once FORM GST REG-32 is filed, no amendment application will be allowed to
be filed till the disposal of application under FORM GST REG-32.
7. ARN will be generated only after successful OTP based authentication of Aadhaar
number or completion of the process of biometric based Aadhar authentication
along with the verification of original copy of the documents uploaded with the
application in FORM GST REG-01.
8. Please note that filing of cancellation application will not be allowed once FORM
GST REG- 32 is filed till the disposal of application.
9. In case the proceedings under section 29 have been initiated, application for
withdrawal in FORM GST REG-32 will not be allowed to be filed.”.
11.
In the said rules, after the FORM GST REG-32, the following Form shall be
inserted, namely:—
“FORM GST REG-33
[See rule 14A (10)]
Reference Number - <<>>
Date – DD/MM/YYYY
To (Name) (Address)
Registration Number (GSTIN)
Application Reference No. (ARN)
Dated – DD/MM/YYYY
Order of withdrawal from option availed under sub-rule (1) of rule 14A
This has reference to your application number------ dated submitted
under sub- rule (6) of rule 14 A regarding withdrawal from the option availed under
sub-rule (1) of rule 14A. Your application has been examined and the same has been
accepted under the provisions of sub-rule (11) of rule 14A. ct. The amended certificate
of registration is available on your dashboard for download.
Signature
Name
Designation
Jurisdiction
Date:
Place:”.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-17) 380 )]
By the order of Governor of Bihar,
Sanjay Kumar Singh,
Commissioner State Tax-cum-Secretary.
————
अधी¢क, सिचवालय मुġणालय,
ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।
ǐबहार गजट (असाधारण) 91-571+10-डी0टȣ0पी0।
Website: https://egazette.bihar.gov.in