�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 2� \०ीन 1�43 �श�� �स�� पटन� ���� पटन� स!मव�र 1� [Ç त३बर 2�21 Okkf.kT; djOkkf.kT; djOkkf.kT; djOkkf.kT; dj foHkkxfoHkkxfoHkkxfoHkkx —— vf/klwpukvf/klwpukvf/klwpukvf/klwpuk 18 vDrwcj18 vDrwcj18 vDrwcj18 vDrwcj 2021202120212021 eसA iA155 ॢदन��क 18 [Ç त३बर 2�21—ॢबह�र म�ल jर स�व� कर [०ध०नयम, 2�1� �2�1� क� 12� क� ध�र� 1 4 ह�र� #दम शॢफय' क� #य(ग करत� ह१e, ॢबह�र र�Î यप�ल, पॢरषद क� ०सफ�ॢरश' पर, ॢबह�र म�ल jर स�व� कर ०नयम�वल0, 2�1� क� jर स�श(धन करन� क� ०लe ०न1 न०ल०खत ०नयम�वल0 बन�त� ह3, [थ�ZतP78
1. स�०¡; त न�म jर #�र �भ?8 �1� ]न ०नयम' क� स�०¡़ न�म ॢबह�र म�ल jर स�व� कर �\ठव�� स�श(धन� ०नयम�वल0, 2021 हB?
�2� ]न ०नयम' मC [D यथ� _पब�०धत क� ०सव�य, य� ०नयम 24 ०सत1 बरF 2�21 क� त�र0ख स� #व५म म�न� ज�e�ग�?
2. ॢबह�र म�ल jर स�व� कर ०नयम�वल0, 2�1� �०जस� ]समC ]सक� पI च�त _Ç त ०नयम�वल0 कह� गय� हB� मC,- �1� _Ç त ०नयम�वल0 क� ०नयम 1�क मC, fसM त�र0ख स� ज( [०धस३०चत क� ज�e,- �क� “ब3क ख�त� क� O यPर�” शO द' क� पI च�त “ज( र०जQR0क५ त S यॢफ क� न�म स� ह( jर र०जQR0क५ त S यॢफ क� Q थ�यM ख�त� स�È य� पर #�; त ॢकय� गय� ह(” शO द [�त7Q थ�ॢपत ॢकe ज�e�ग�;
�ख� ०न1 न०ल०खत पर�त१क [�त7Q थ�ॢपत ॢकय� ज�eग�,[थ�ZतP78 2 ॢबह�र गजट �[स�ध�रण� 18 अ� तबूर 2021 “पर�त१ Q वÖ वध�र0 सम१Ö थ�न क� दश� मC, Q वÖ वध�र0 क� Q थ�यM ख�त� स�È य� Q वÖ वध�र0 क� \ध�र स�È य� स� भM ज१‾M ह१^ ह(?”;
�2� _Ç त ०नयम�वल0 क� ०नयम 1�क क� पI च�त, fसM त�र0ख स� ज( [०धस३०चत क� ज�e, ०न1 न०ल०खत ०नयम [�त7Q थ�ॢपत ॢकय� ज�eग�, [थ�ZतP78 “10ख. र०जQR0क५ त S यॢफ क� ०लe \ध�र [०ध#म�णन.8 ध�र� 25 क� _पध�र� � घ� क� [धMन [०धस३०चत S यॢफ स� ०भD न र०जQR0क५ त S यॢफ, ०जस� ०नयम 1� क� [धMन र०जQR0करण क� #म�णपZ ज�र0 ॢकय� गय� हB, Q वÖ वध�र0 फमZ क� दश� मC Q वÖ वध�र0 य� भ�गMद�र0 फमZ क� दश� मC भ�गMद�र य� ॢह �द ३ [ॢवभÇ त क१ ट१ �ब क� दश� मC कत�Z य� क� पनM क� दश� मC _सक� #ब�ध ०नद�शक [थव� प३णZक�०लक ०नद�शक य� Sयॢफय' क� स�घ य� Sयॢफय' क� ०नक�य य� ॢकसM स(स�]ट0 क� #ब�ध स०म०त क� सदQय' मC स� क(^ भM सदQय य� D य�स क� दश� मC D य�सM ब(डZ क� क(^ D य�सM, jर #�०धक५ त हQ त�¡रकत�Z, नMच� द0 ग^ स�रणM क� Q त�भ �2� मC यथ� ॢव०नॢदZ] ट _ल�Iय' क� ०लe प�Z ह(न� क� _म मC, \ध�र स�È य� क� [०ध#म�ण न कर�eग̀�:
स�रणM _.स�. _ल�I य �1� �2�
1. ०नयम 23 क� [धMन, र०जQR0करण क� रलMकरण क� #०तस�हरण क� ०लe #bप जMeसट0 \र^जM821 मC \व�दन फ�]ल करन� क� ०लe
2. ०नयम cd क� [धMन #bप \रeफडM8�1 मC #०तद�य \व�दन फ�]ल करन� क� ०लe
3. ०नयम d क� [धMन भ�रत क� ब�हर ०नय�Zत ॢकe गe म�ल पर स�दÖ त eक�क५ त करक� #०तद�य क� ०लe पर�त१ यॢद _स S यॢफ क( ०जसस� \ध�र स�È य� क� [०ध#म�णन कर�न� [प�०¡त हB, \ध�र स�È य� समन१द�०शत नह0 � क� ग^ हB, त( fस� S यॢफ ०न1 न०ल०खत पहच�न क� दQ त�व�ज #Q त१त कर�ग�, [थ�ZतP78 �क� [पनM \ध�र न�म��कन \^डM पचe; jर (ख� (i) फ(ट(f�फ क� स�थ ब3क प�सब१क; य�
(ii) भ�रत ०नव�Zचन \य(ग ह�र� ज�र0 ॢकय� गय� मतद�त� पहच�न क�डZ; य�
(iii) प�सप(टZ ; य�
(iv) म(टरय�न [०ध०नयम, 1dcc �1dcc क� 5d� क� [धMन [न१ ¢०़ #�०धक�र0 ह�र� ज�र0 क� ग^ च�लन [न१ ¢०़;
3 ॢबह�र गजट �[स�ध�रण� 18 अ� तबूर 2021 पर�त१ यह jर ॢक fस� S यॢफ \ध�र स�È य� क� \व�टन स� तMस ॢदन क� भMतर \ध�र स�È य� क� [०ध#म�णन कर�eग� ?”;
�3� _Ç त ०नयम�वल0 क� ०नयम 23 क� _प०नयम �1� मC, fसM त�र0ख स� ज( [०धस३०चत क� ज�e, “Qव#�रण� स� #Qत�व पर रल ॢकय� ज�त� हB,” शO द' क� पI च�त “०नयम 1�ख क� #�वध�न' क� [धMन रहत� ह१e” शO द, [�क jर [¡र [�त7Q थ�ॢपत ॢकe ज�e�ग�;
�4� _Ç त ०नयम�वल0 क� ०नयम 45 क� _प०नयम �3� मC, 1 [Ç ट३बर, 2�21 स�,-
(i) “०तम�ह0 क� दPर�न”F शOद' क� Qथ�न परF “ॢव०नॢदZु [व०ध क� दPर�न”F शOद रख� ज�e�ग�;
(ii) “०तम�ह0 स�”F शOद' क� Qथ�न परF “_फ [व०ध स�”F शOद रख� ज�e�ग�;
(iii) परDत१क क� पा�तPF ०न1न०ल०खत QपुMकरण [�तjQथ�ॢपत ॢकय� ज�eग�F [थ�ZतP :
“QपुMकरण, ]स _प०नयम क� #य(जन' क� ०लeF “ॢव०नॢदZु [व०ध” पद क� [थZ , �क� ॢकसM म�०लक क� स�ब�ध मCF ०जसक� ठlक प३वZवतe ॢवमMय वषZ क� दPर�न क१ ल \वतZ प��च कर(‾ mपe स� [०धक हBF 1 [#Bल jर 1 [फ३बर क( #�र1भ ह(न�व�ल� छह _मवतe म�स' क� [व०ध ह(ग�; jर �ख� ॢकसM [Dय म�मल� मC ॢवमMय वषZ ह(ग�?”;
�5� _Ç त ०नयम�वल0 क� ०नयम 5d क� _प०नयम � � मCF 1 जनवर0F 2�22 स�F 8
(i) ख�ड �क� मCF “ॢपछल� द( मह0न� क� ०लe”F शOद' क� Qथ�न परF “प३वZवतe म�स क� ०लe”F शOद रख� ज�e�ग�;
(ii) ख�ड �ग� क� ल(प ॢकय� ज�eग�;
� � _Ç त ०नयम�वल0 क� ०नयम cd मCF8
(i) _प०नयम �1� मCF fसM त�र0ख स� ज( [०धस३०चत क� ज�e, “]ल�ÇR(०नक bप स�” शOद' क� पा�तF “,०नयम 1�ख क� _पब�ध' क� [oयधMन रहत� ह१e,” शOद [�तjQथ�ॢपत ॢकe ज�e�ग�;
(ii) _प०नयम �1� क� पा�तPF ०न1न०ल०खत _प०नयम [�तjQथ�ॢपत ॢकय� ज�eग�F [थ�ZतP:- “�1क� [०ध०नयम क� ध�र� �� क� [धMन _सक� ह�र� स�दम ॢकसM कर क� #०तद�य क� द�व� करन�व�ल� क(^ SयॢफF _सक� ह�र� [Dत:र�Îय #द�य समझ� गe स�Sयवह�र क� स�ब�ध मCF ज( पा�मवतe [Dतर8र�Îय #द�य म�न� गय�F [Dतर8र�Îय #द�य पर कर क� स�द�य क� त�र0ख स� द( वषZ क� [व०ध क� [वस�न क� प३वZF य� त( #Öय¡ bप स� य� \य१फ ह�र� [०धस३०चत स१ॢ वध� क� Dq क� म�oयम स�F कrमन प(टZल क� म�oयम स� #mप 4 ॢबह�र गजट �[स�ध�रण� 18 अ� तबूर 2021 जMeसट0 \रeफडM8�1 मC ]लBÇR�०नक ढ�ग स� \व�दन कर सक� ग�:
परDत१ _फ \व�दन ]स _प०नयम क� #भ�वM ह(न� क� प३वZ [Dतर8र�Îय #द�य पर कर क� ॢकसM स�द�य क� स�ब�ध मCF _स त�र0ख स� ०जसस� यह _प०नयम #भ�वM ह(त� हB द( वषZ क� [व०ध क� [वस�न क� प३वZ फ�]ल ॢकय� ज�eग�?”;
��� _Ç त ०नयम�वल0 क� ०नयम d क� _प०नयम �1� मCF ख�ड �ख� क� पा�तPF fसM त�र0ख स� ज( [०धस३०चत क� ज�e, ०न1न०ल०खत ख�ड [�तjQथ�ॢपत ॢकय� ज�eग�F [थ�ZतP:- “�ग� \व�दक न� ०नयम 1�ख मC _पब�०धत र0०त स� \ध�र [०ध#म�णन करव�य� हB?“;
�c� _Ç त ०नयम�वल0 क� ०नयम d ख क� पा�तPF fसM त�र0ख स� ज( [०धस३०चत क� ज�e, ०न1न०ल०खत ०नयम [�तjQथ�ॢपत ॢकय� ज�eग�F [थ�ZतP :- “�d ग� #०तद�य जम� ह�त१ ब3क ख�त� , ०नयम d1 क� _प०नयम �3�F ०नयम d2 क� _प०नयम �4� jर ०नयम d4 क� #य(जन' क� ०लeF “ब3क ख�त�” स� \व�दक क� fस� ब3क ख�त� [०भ#�त ह(ग� ज( \व�दक क� न�म पर हB तथ� _सक� Qथ�यM ख�त� स�Èय� पर #�़ ॢकय� गय� हB:
“पर�त१ Q वÖ वध�र0 सम१Ö थ�न क� दश� मC, Q वÖ वध�र0 क� Q थ�यM ख�त� स�È य� Q वÖ वध�र0 क� \ध�र स�È य� स� भM ज१‾M ह१^ ह(?”?
[(स�Aस�A ॢब_�8करtजMeसट0tॢवॢवध821t2�1� (ख�ड89)2111)] ॢबह�र8र�Îयप�ल क� \द�श स�, डr� #०तम�, र�Îय कर \य१Ç त8सह8स०चव l ——— 18 vDrwcj18 vDrwcj18 vDrwcj18 vDrwcj 2021202120212021 ,lŒ vksŒ155 fnukad 18 vDrwcj 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/kd̀r ikB le>k tk;A [¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&9½2111½] fcgkj jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA 5 ॢबह�र गजट �[स�ध�रण� 18 अ� तबूर 2021 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)
1.
For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23
2. For filing of refund application in FORM RFD-01 under rule 89
3.
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 6 ॢबह�र गजट �[स�ध�रण� 18 अ� तबूर 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:
7 ॢबह�र गजट �[स�ध�रण� 18 अ� तबूर 2021
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.
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