�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 24 प�ष 1�42 �श�� (स�� पटन� 4�) पटन�� व५ह! प०तव�र� 14 जनवर 2021 वा�ण� य-कर �वभाग ——— अ�धसचूना 14 जनवर 2021 eसŒ iŒ 75, ॢदन��क 14 जनवर� 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�वल� 2�1� क� jर स�श(धन करन� क� ०लe ०न1न०ल०खत ०नयम बन�त� ह3 [थ�Zत 67
1. स�०¡़ न�म jर #�र1भ ?7 �1� ]न ०नयम' क� स�०¡़ न�म ॢबह�र म�ल jर स�व� कर �च>दहव�? स�श(धन� ०नयम�वल� 2�2� ह@ ?
�2� ]न ०नयम' मA ज@स� [Bयथ� _पब�०धत ह@ _सक� ०सव�य य� 22 ॢदस1बर. 2020 क� त�र�ख स� #व५म ह१य� म�न� ज�यAग�?
2. ॢबह�र म�ल jर स�व� कर ०नयम�वल�, 2�1� �०जस� ]समA ]सक� पा�त _फ ०नयम�वल� कह� गय� ह@�. क� ०नयम F मA. _प०नयम �4क� क� Gथ�न पर. [०धस३चन� क� त�र�ख स� #भ�वI ह(न� क� स�थ. ०न1न०ल०खत _प०नयम क( #०तGथ�ॢपत ॢकय� ज�eग�. [थ�Zत 67 “�4क� ०नयम �4� क� [धIन ॢदe ज�न� व�ल� #Öय�क \व�दन क� पा�त. \व�दक क� जह�� \व�दक क(^ Mयॢफ ह@ [थव� जह�� \व�दक क(^ Mयॢफ नह�� ह@ वह�� ध�र� 25 क� _पध�र� � क� क� [�तगZत यथ� [०धस३०चत \व�दक क� स�ब�ध मA \न� व�ल� fस� Mयॢफय' क�7 2 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021 (क) ब�य(म@ॢPक \ध�ॢरत \ध�र सÖय�पन jर फ(ट(R�फ ०लय� ज�eग�. यॢद _स� ध�र� 25 क� _पध�र� � घ� क� [धIन छ३ट #�़ न ह( jर यॢद _सन� [पन� \ध�र स�Èय� क� [०भ#म�णन क� ॢवकWप ॢदय� ह( त(X य� (ख) यथ� [०धस३०चत ब�य(म@ॢPक स३चन�. फ(ट(R�फ ०लय� ज�eग� jर fस� [Bय क� व�^सI क�गज�त' क� सÖय�पन ॢकय� ज�eग�. यॢद _स� ध�र� 25 क� _पध�र� � घ� क� [धIन छ३ट #�़ न ह( jर यॢद _सन� \ध�र क� [०भ#म�णन क� ॢवकWप नह�� च१न� ह@, jर स�थ ह� ��प ज�eसट� \र^ज� ��1 मA ॢदe गe \व�दन क� स�थ [पल(ड ॢकe गe दGत�व�ज' क� म३ल #०तय' क�, ]स _प०नयम क� #य(जन' क� ०लe \य१फ क� ह�र� [०धस३०चत ॢकसI स१ॢवध� क� BZ मA, सÖय�पन ॢकय� ज�eग� jर fस� \व�दन क( तभI प३र� म�न� ज�eग� जब ]स _प०नयम क� [धIन ०नध�Zॢरत #ॢ[य� प३र� ह( ज�तI ह@?”
3. _फ ०नयम�वल� मA, ०नयम 9 मA,- (क) _प०नयम (1) मA -
(i) “\व�दक क( \व�दन #Gत१त करन� क� त�र�ख स�” श\द' क� पा�त “तIन” श\द क� Gथ�न पर “स�त” श\द क( #०तGथ�ॢपत ॢकय� ज�eग�;
(ii) पर�त१क( क� Gथ�न पर. ०न1न०ल०खत पर�त१क क( #०तGथ�ॢपत ॢकय� ज�eग�, [थ�Zत - “पर�त१ जह��- (क) क(^ Mयॢफ. ज( ॢक ध�र� 25 क� _पध�र� � घ� क� [धIन [०धस३०चत Mयॢफ स� ०भBन ह(. ०नयम F क� _प०नयम �4क� मA यथ�ॢव०नॢदZु \ध�र स�Èय� क� सÖय�पन स� च३क ज�त� ह@ य� \ध�र स�Èय� क� सÖय�पन क� ॢवकWप क� चयन नह�� करत� ह@; य� (ख) सम१०चत [०धक�र�, \य१फ क� ह�र� #�०धक५ त ॢकसI fस� [०धक�र� क� [न१म(दन स� ज( ॢक सह�यक \य१फ स� ०न1न पद क� न ह(. क�र(ब�र क� Gथ�न क� #Öय¡ सÖय�पन कर�य� ज�न� _०चत समझत� ह@ त(, ०नयम 25 क� [धIन द� ग^ र�०त स�, _फ Mयॢफ क� _प०Gथ०त मA क�र(ब�र क� Gथ�न क� #Öय¡ सÖय�पन कर�य� ज�न� क� पा�त तथ� ज@स� _०चत [०धक�र� _०चत समझA fस� क�गज�त' क� सÖय�पन ॢकe ज�न� क� पा�त. \व�दन क( #Gत१त ॢकय� ज�न� क� त�र�ख स� तIस ॢदन' क� भIतर र०जGP�करण #द�न ॢकय� ज�eग�?”;
(ख) _प०नयम (2) मA,
(i) “तIन” श\द क� Gथ�न पर “स�त” श\द क( #०तGथ�ॢपत ॢकय� ज�eग�;
(ii) पर�त१क क� Gथ�न पर ०न1न०ल०खत पर�त१क क( #०तGथ�ॢपत ॢकय� ज�eग�, [थ�Zत- 3 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021 “पर�त१ जह��- (क) क(^ Mयॢफ. ज( ॢक ध�र� 25 क� _पध�र� � घ� क� [धIन [०धस३०चत Mयॢफ स� ०भBन ह(. ०नयम F क� _प०नयम �4क� मA यथ�ॢव०नॢदZु \ध�र स�Èय� क� सÖय�पन स� च३क ज�त� ह@ य� \ध�र स�Èय� क� सÖय�पन क� ॢवकWप क� चयन नह�� करत� ह@; य� (ख) सम१०चत [०धक�र�, \य१फ क� ह�र� #�०धक५ त ॢकसI fस� [०धक�र� क� [न१म(दन स� ज( ॢक सह�यक \य१फ स� ०न1न पद क� न ह(. क�र(ब�र क� Gथ�न क� #Öय¡ सÖय�पन कर�य� ज�न� _०चत समझत� ह@ त(, fस� \व�दन क� #Gत१त ॢकe ज�न� क� त�र�ख स� [०धकतम तIस ॢदन' क� भIतर #_प जIeसट� \र^जI 7�3 मA न(ॢटस ज�र� ॢकय� ज� सक� ग�?”;
(ग) _प०नयम (5) क� Gथ�न पर. ०न1न०ल०खत _प०नयम क( #०तGथ�ॢपत ॢकय� ज�eग�, [थ�Zत :7 “(5) यॢद सम१०चत [०धक�र� क(^ क�यZव�ह� करन� स� च३क ज�त� ह@.7 (क) \व�दन क( #Gत१त ॢकय� ज�न� क� त�र�ख स� स�त क�यZ ॢदवस क� [व०ध क� भIतर _स म�मल� मA जह�� ॢक fस� Mयॢफ _प०नयम �1� क( पर�त१क क� [�तगZत नह�� \त� ह@ त(; य� (ख) \व�दन क( #Gत१त ॢकय� ज�न� क� त�र�ख स� तIस ॢदन' क� [व०ध क� भIतर जह�� fस� Mयॢफ _प०नयम �1� क� पर�त१क क� [�तगZत \त� ह( त( ; य� (ग) _प०नयम �2� क� [�तगZत \व�दक क� ह�र� #Gत१त ॢकय� गe GपुIकरण. ज�नक�र� य� दGत�व�ज क� #�०़ क� त�र�ख स� स�त क�यZ ॢदवस क� [व०ध क� भIतर त(.
र०जGP�करण #द�न ॢकe ज�न� क� \व�दन क( [न१म(ॢदत ह१\ समझ� ज�eग�?”
4. _फ ०नयम�वल� मA. ०नयम 21 मA,- (क) ख�ड (ख) मA, “म�ल य� स�व�i�” श\द' क� पा�त “य� द(न'” श\ द' क( [�तa Gथ�ॢपत ॢकय� ज�eग�;
(ख) ख�ड �घ) क� पा�त, ०न1न०ल०खत ख�ड' क( [�तa Gथ�ॢपत ॢकय� ज�eग�.
[थ�Zत :7 “(ङ) ध�र� 1 jर ]सक� [�तगZत बन�e गe ०नयम' क� _पब�ध' क� [०त[मण मA ]नप१ट कर #Ö यय क� ल�भ #�़ करत� ह@; य� (च) ध�र� 3� क� [धIन ��प ज�eसट�\र� 1 मA eक य� eक स� [०धक कर [व०ध क� ०लe #Gत१त ॢकe गe ज�वक #द�य' क� \य>र� _सक� ह�र� स�ब०Bधत कर [व०धय' क� ०लe ध�र� 3c क� [धIन #Gत१त क� ग^ व@ध ॢववरणI मA घ(ॢषत ॢकe गe ज�वक #द�य' क� \य>र� स� [०धक ह@; य� (छ) ०नयम F ख क� #�वध�न' क� _Wल�घन करत� ह@?” 4 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021
5. _फ ०नयम�वल� मA. ०नयम 21क मA, - (क) _प०नयम (2) मA. “_फ Mयॢफ क( स१नव�^ क� य१ॢफय१Ç त [वसर द�न� क� पा�त” श\द' क( ल(प कर ॢदय� ज�eग�;
(ख) _प०नयम (2) क� पा�त, ०न1न०ल०खत _प०नयम क( [�तa Gथ�ॢपत ॢकय� ज�eग�: - “(2क) जह��, ध�र� 3c क� [धIन ॢकसI र०जGP�क५ त Mयॢफ ह�र� #Gत१त क� गयI ॢववर०णय' क� त१लन� (क) ��प ज�eसट�\र�1 मA #Gत१त ॢकe गe ज�वक #द�य' क� \य>र� ; य� (ख) _सक� \प३०तZकत�Z क� ह�र� _नक� ��प ज�eसट�\र�1 मA #Gत१त ॢकe गe ज�वक #द�य' क� \य>र� क� \ध�र पर ०नeकॢषZत \वक #द�य' क� \य>र� . य� fस� [Bय ॢवि� षण. ज( पॢरषद क� ०सफ�ॢरश' पर ॢकe ज� सकA ग�. करन� पर यह पत� चलत� ह( ॢक fसI महÖवप३णZ [�तर य� ॢवस�ग०तय�� ह3 ज( [०ध०नयम क� _पब�ध' य� ]सक� [�तगZत बन�e गe ०नयम' क� _Wल�घन क( दश�Zत� ह@. ०जसस� _फ Mयॢफ क� र०जGP�करण रल ॢकय� ज� सकत� ह(. त( _सक� र०जGP�करण क( ०नल�ॢबत कर ॢदय� ज�eग� jर fस� Mयॢफ क(, _फ [�तर jर ॢवस�ग०तय' क( दश�Zत� ह१e, स�म�Bय प(टZल पर, ]ल�ÇPh०नक म�iयम स�, ��प ज�eसट� \र^ज��31 मA य� र०जGP�करण क� समय ॢदe गe ^7म�ल पत�, य� समय7समय पर स�श(०धत पत� पर, ]सक� ब�र� मA स३०चत कर ॢदय� ज�eग� jर _स� तIस ॢदन' क� भIतर यह Gपु करन� क� ०लe कह� ज�eग� ॢक _सक� र०जGP�करण क( रल Çय' न ॢकय� ज�e?”;
(ग) _प०नयम (3) मA, “य� _प०नयम �2�” श\द. क(ूक jर [�क क� पा�त “य� _प०नयम �2क�” श\द. क(ूक. [�क jर [¡र क( [�तa Gथ�ॢपत ॢकय� ज�eग�;
(घ) _प०नयम (3) क� पा�त ०न1न०ल०खत _प०नयम क( [�तa Gथ�ॢपत ॢकय� ज�eग�. [थ�Zत :- “(3क) fस� ॢकसI र०जGP�क५ त Mयॢफ क(. ०जसक� “(3क) fस� ॢकसI र०जGP�क५ त Mयॢफ क(. ०जसक� र०जGP�करण _प०नयम �2� य� _प०नयम �2क� क� [धIन ०नल�ॢबत कर ॢदय� गय� ह(. _सक� र०जGP�करण क� ०नल�ॢबत रहन� क� [व०ध क� द>र�न. ध�र� 54 क� [धIन क(^ भI #०तद�य नह�� ॢकय� ज�eग�?”;
(ङ) _प०नयम (4) मA, -
(i) “य� _प०नयम �2�” श\द. क(ूक jर [�क क� पा�त “य� _प०नयम �2क�” श\द. क(ूक. [�क jर [¡र क( [�तa Gथ�ॢपत ॢकय� ज�eग�;
5 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021
(ii) ०न1न०ल०खत पर�त१क क( [तa Gथ�ॢपत ॢकय� ज�eग�. [थ�Zत 67 “पर�त१ ]स ०नयम क� [धIन र०जGP�करण क� ०नल�बन क( सम१०चत [०धक�र� #०तस�हरण कर सकत� ह@, रलIकरण क� #ॢ[य� क� ल�ॢबत रहन� क� द>र�न ॢकसI भI समय यॢद वह _०चत समझत� ह@ त(?”.
6. _फ ०नयम�वल� मA, ०नयम 22 मA,- (क) _प०नयम (3) मA, “_प7०नयम �1� क� [धIन ज�र� क�रण बत�i” श\द.
क(ूक jर [�क क� पा�त “य� ०नयम 21क क� _प०नयम �2क� क� [धIन” श\द. क(ूक. [�क jर [¡र क( [�तa Gथ�ॢपत ॢकय� ज�eग�;
(ख) _प०नयम (4) मA, “_प०नयम �2� क� [धIन #Gत१त #Ö य१मर” श\द. क(ूक jर [�क क� पा�त “य� ०नयम 21क क� _प०नयम �2क� क� [धIन ज�र� न(ॢटस क� _मर मA” श\द. क(ूक. [�क jर [¡र क( [�तa Gथ�ॢपत ॢकय� ज�eग�?
7. _फ ०नयम�वल� मA. ०नयम 3 मA, _प०नयम (4) मA, �1 जनवर�. 2�21 स� #भ�वI, - (क) द(न' जगह जह��7जह�� भI “[पल(ड” श\द क� _पय(ग ह१\ ह@ वह��7वह�� ]सक� Gथ�न पर “#Gत१त” श\द क( #०तGथ�ॢपत ॢकय� ज�eग�;
(ख) द(न' ह� जगह' पर जह��7जह�� “#द�यकत�Zi� ह�र� ध�र� 3� क� _पध�र� �1� क� [धIन” श\द क(ूक jर [�क क� _पय(ग ह१\ ह@ वह��7वह�� ]नक� पा�त “��प ज�eसट�\र�1 मA य� बIजक #Gत१त करन� क� स१ॢवध� क� _पय(ग करत� ह१e” श\द. [¡र jर [�क क( [�तa Gथ�ॢपत ॢकय� ज�eग�;
(ग) “1� #०तशत” [�क jर श\द क� Gथ�न पर “5 #०तशत” [�क jर श\द क( #०तGथ�ॢपत ॢकय� ज�eग�?
8. _फ ०नयम�वल� मA. ०नयम 5c मA, _प०नयम (4) क� पा�त, ०न1न०ल०खत _प०नयम क( #०तGथ�ॢपत ॢकय� ज�eग�. [थ�Zत : - “�5� ]स ०नयम मA ॢकसI भI ब�त क� ह(त� ह१e भI.7 �क� यॢद ॢकसI र०जGP�क५ त Mयॢफ न� ॢपछल� द( मह�न� क� ०लe #_प ज�eसट�\र� 3ख मA ॢववरणI #Gत१त नह�� कर� ह@ त( _स� ध�र� 3� क� [धIन #_प ज�eसट�\र�1 मA [पन� म�ल य� स�व�i� य� द(न' क� ज�वक \प३०तZय' क� \य>र� #Gत१त करन� क� [न१म०त नह�� ह(गI?
�ख� fस� ॢकसI र०जGP�क५ त Mयॢफ क(. ०जस� ध�र� 3c क� _पध�र� �1� क� पर�त१क क� [धIन हर ०तम�ह� क� ॢरटनZ भरन� ज_र� ह(, ध�र� 3� क� [�तगZत #_प ज�eसट�\र�1 मA य� बIजक #Gत१त करन� क� स१ॢवध� क� _पय(ग करक� [पन� म�ल य� स�व�i� य� द(न' क� ज�वक \प३०तZय' क� \य>र� #Gत१त करन� क� [न१म०त नह�� ह(गI, यॢद _सन� ॢपछल� कर [व०ध क� ०लe #_प ज�eसट�\र� 3ख मA ॢववरणI #Gत१त नह�� क� ह@ ?
6 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021 �ग� fस� ॢकसI र०जGP�क५ त Mयॢफ क(. ०जसपर ०नयम F ख क� [धIन यह #०तब�ध ह( ॢक cc× स� [०धक द�य कर क� भ१गत�न करन� क� ०लe वह [पन� ]ल�ÇPh०नक ल�जर मA _पल\ध र�०श क� _पय(ग नह�� कर सकत� ह@, ध�र� 3� क� [�तगZत #_प ज�eसट�\र�1 मA य� बIजक #Gत१त करन� क� स१ॢवध� क� _पय(ग करक� [पन� म�ल य� स�व�i� य� द(न' क� ज�वक \प३०तZय' क� \य>र� #Gत१त करन� क� [न१म०त नह�� ह(गI, यॢद _सन� ॢपछल� कर [व०ध क� ०लe #_प ज�eसट�\र� 3ख मA ॢववरणI #Gत१त नह�� क� ह@ ?
9. _फ ०नयम�वल� मA ०नयम 86क क� पा�त 01 जनवर�, 2021 स� ०न1न०ल०खत ०नयम क( [�त:G थ�ॢपत ॢकय� ज�eग�, [थ�Zत:- “86ख. ]ल�Ç��०नक ल�जर म" _पल$ध रकम क� _पय'ग पर �०तब*ध.� ]न ०नयम' मA ॢकसI भI ब�त क� ह(त� ह१e भI, र०जGP�क५ त Mयॢफ _न म�मल' मA fसI कर�ध�यत� क� cc× स� [०धक \_टप१ट कर क� ०लe [पनI द�यत� क� ०नeप�दन ह�त१ ]ल�ÇPh०नक [� ॢडट ल�जर मA _पल\ध र�०श क� ]Gत�म�ल नह�� कर�ग� जह�� छ३ट \प३०तZ तथ� श३Bय दर व�ल� \प३०तZ स� ०भBन कर�ध�य \प३०तZ क� म३Wय eक म�ह मA पच�स ल�ख lपय� स� [०धक ह@a पर�त१ _फ #०तब�ध वह�� नह�� ल�ग३ ह(ग� जह��– (क) यथ�०Gथ०त _फ Mयॢफ [थव� Gव�मI [थव� कत�Z [थव� #ब�ध ०नद�शक [थव� ]सक� द( स�झIद�र' मA स� क(^ eक, प३णZक�०लक ०नद�शक, स�घ' क� #ब�ध स०म०त क� सदGय [थव� ब(डZ Bय�सI, न� ॢवगत द( ॢवमIय वषm मA स� #Öय�क मA \यकर [०ध०नयम, 1c 1 �1c 1 क� 43� क� [धIन \यकर क� _प मA eक ल�ख lपय� स� [०धक क� भ१गत�न ॢकय� ह@ ०जसक� ०लe _फ [०ध०नयम क� ध�र� 13c क� _पध�र� �1� क� [धIन \यकर ॢववरणI द�०खल करन� क� समय सIम� सम�़ ह( गयI ह@; [थव� (ख) र०जGP�क५ त Mयॢफ न� ध�र� 54 क� _पध�र� �3� क� #थम पर�त१क क� खÕड (i) क� [धIन [#य१फ ]नप१ट कर #Öयय क� क�रण ॢपछल� ॢवमIय वषZ मA #०तद�य रकम eक ल�ख lपय� स� [०धक #�़ क� ह@; [थव� (ग) र०जGP�क५ त Mयॢफ न� ध�र� 54 क� _पध�र� �3� क� #थम पर�त१क क� खÕड
(ii) क� [धIन [#य१फ ]नप१ट कर #Öयय क� क�रण ॢपछल� ॢवमIय वषZ मA #०तद�य रकम eक ल�ख lपय� स� [०धक #�़ क� ह@; [थव� (घ) र०जGP�क५ त Mयॢफ न� _स रकम क� ०लe ]ल�ÇPh०नक नकद ल�जर क� म�iयम स� _Öप�द कर क� #०त [पनI द�यत� क� ०नवZहन ॢकय� ह@ ज( च�ल३ ॢवमIय वषZ मA _फ म�ह तक स�चयI _प स� #य१फ क१ ल \_टप१ट कर द�यत� क� 1× स� [०धक ह@; [थव� (ङ) र०जGP�क५ त Mयॢफ ह(त� ह@–
(i) सरक�र� ॢवभ�ग; [थव�
(ii) स�वZज०नक ¡�o क� _प[म; [थव� 7 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021
(iii) Gथ�नIय #�०धकरण; [थव�
(iv) स��ॢव०धक ०नक�य :
पर�त१ यह भI ॢक \य१फ [थव� _सक� iर स� #�०धक५ त क(^ [०धक�र� fस� सÖय�पन तथ� fस� र¡(प�य' ०जस� वह _०चत समझ�, क� _पर��त _फ #०तब�ध क( हट� सकत� ह@?”
10. _फ ०नयम�वल� मA, ०नयम 13F क� , _प०नयम �1�� मA, �1 जनवर�. 2�21 स� #भ�वI- (क) त�०लक� क� Gत�भ 2 मA [म स�. 1 क� स�मन� श\द तथ� [�क “100 ॢकमI.” क� Gथ�न पर श\द तथ� [¡र “200ॢकमI.” क( #०तGथ�ॢपत ॢकय� ज�eग�;
(ख) त�०लक� क� Gत�भ 2 मA [म स�. 2 क� स�मन� श\द तथ� [�क “100 ॢकमI.” क� Gथ�न पर श\द तथ� [¡र “200 ॢकमI.” क( #०तGथ�ॢपत ॢकय� ज�eग�;
11. _फ ०नयम�वल� मA ०नयम 13Fङ मA,- (क) खÕड (ख) मA, “द( म�ह” श\द क� Gथ�न पर, “द( कर [व०ध” श\द क( #०तGथ�ॢपत ॢकय� ज�eग�;
(ख) खÕड �ग� क� _पर��त ०न1न०ल०खत खÕड क( [�त6 Gथ�ॢपत ॢकय� ज�eग�, [थ�Zत:7 “�घ� eक Mयॢफ, ०जसक� र०जGP�करण ०नयम 21(क) क� _प०नयम �1� [थव� _प०नयम �2� [थव� _प०नयम �2क� क� #�वध�न' क� [धIन ०नल�ॢबत कर ॢदय� गय� ह@?”
12. _फ ०नयम�वल� मA #_प ज�eसट� \र^ज� -30 क� पा�त, ०न1न०ल०खत ��प [�तa Gथ�ॢपत ॢकय� ज�eग�, [थ�Zत - ��प ज�eसट� \र^ज��31 [०नयम 21क दAख�] स�दभZ स�. त�र�ख: <ॢदन><म�ह><वषZ> स�व� मA, जIeसट�\^eन6 न�म:
पत�:
र०जGP�करण क( ०नल�ॢबत करन� क� ०लe स३चन� jर रलIकरण क� ०लe न(ॢटस ०न1न०ल०खत क� त१लन� मA, यथ�,
(i) [पन� म�ल eव� स�व� कर [०ध०नयम, 2�1� क� ध�र� 3c क� [�तगZत भर� गe ॢववरणI;
(ii) [पन� #_प ज�eसट�\र -1 मA भर� गe ब�ै \प३०तZय�? क� \य>र�;
8 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021
(iii) [पन� \वक \प३०तZय' क� gट( जनर�ट�ड \य>र�, __________ स� _________तक क� [व०ध स� स�ब�०धत;
(iv) ………………….. (Gपु करA ) jर [Bय _पल\ध ज�नक�र� क� ०मल�न मA ०न1न०ल०खत ॢवस�ग०तs[स�ग०त क� पत� चल� ह@:
□ ॢटtपणI 1 □ ॢटtपणI 2 □ ॢटtपणI 3 (करद�त� क� स१स�गत म�नदÕड' क� \ध�र पर भर� ज�न� व�ल� \य>र�).
2. #थम uुय� ॢवष�ग०तय's[ष�ग०तय' स� यह #कट ह(त� ह@ ॢक ]नस� ॢबह�र म�ल eव� स�व� कर कर [०ध०नयम, 2�1� क� #�वध�न' jर ]नक� [�तगZत बन�e गe ०नयम' क� _Wल�घन द०शZत करतI ह@ ॢक यॢद ]नक� स�त(षजनक GपुIकरण नह�� ०मलत� ह@ त( \पक� र०जGP�क५ त क( रलIकरण क� ०लय� द�यI ह(ग� ?
3. ]स ब�त पर ॢवच�र करत� ह१e ॢक _पय१Zफ ॢवषग०तय��s[ष�ग०तय�� ]तनI ग�भIर ह3 jर ]नस� र�जGव स�ब�धI ॢहत पर ग�भIर खतर� प@द� ह१\ ह@ [तa क त�Öक�०लक _प�य क� _प मA \पक� र०जGP�करण क( ०नयम 21क क� _प०नयम �2क� क� [न१स�र ]स स३चन� क� त�र�ख स� रळ कर ॢदय� ज�त� ह@?
4. \पस� [न१र(ध ह@ ॢक ]स न(ॢटस क� #�०़ क� त�र�ख स� तIस ॢदवस क� भIतर [०धक�र ¡�o व�ल� कर [०धक�र� क� प�स [पन� _मर #Gत१त कर दA ०जसमA _पय१Zफ ॢवष�ग०तs[ष�ग०त क� ब�र� मA [पन� GपुIकरण द� दA? यॢद जIeसट� क� स�म�Bय प(टZल पर ॢकसI भI Mयॢफ ह�र� ॢकसI भI तर�क� स� \पक� दGत�व�ज( क� द १_पय(ग ॢकय� ज�न� क� स�भ�वन� ह( त( _सक( भI ॢवश�ष _प स� [०धक�र ¡�o व�ल� [०धक�र� क� ज�नक�र� मA ल�य� ज�य�?
5. \पक� ह�र� #Gत१त ॢकय� गय� क�गज�त' क� स�थ7स�थ \पक� _मर स� [०धक�र ¡�o व�ल� [०धक�र� यॢद स�त१ु ह(त� ह@ jर [Bय ॢकसI सÖय�पन स� ०जस� _फ [०धक�र ¡�o व�ल� [०धक�र� \वwयक समझत� ह@ त( \पक� र०जGP�करण क� \Gथगन क( हट�य� ज� सकत� ह3 ?
6. \प क५ पय� यह न(ट कर लA ॢक यॢद \प ॢव०नॢदZु [व०ध मA [पन� _मर नह�� द�त� ह3 य� क(^ स�त(षजनक _मर नह�� द�त� ह3 त( \पक� र०जGP�करण क( रळ ॢकय� ज� सकत� ह@?
न+म:
पदन+म:
न(ट: यह eक ०सGटम जनर�ट�ड न(ॢटस ह@ jर ]सक� ज�र� करन� व�ल� #�०धक�र� क� हGत�¡र क� \वwयकत� नह�� ह@?”.
[(स�Aस�A ॢब[�7करsजIeसट�sॢवॢवध721s2�1� (ख�ड710) 132)] ॢबह�र7र�Îयप�ल क� \द�श स�, डh� #०तम�, र�Îय कर \य१Ç त7सह7स०चव?
9 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021 14 जनवर 2021 ,lŒ vksŒ 75] fnukad 14 tuojh 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/kdr̀ ikB le>k tk;A [¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&10½ 132½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA The 14th January 2021 S.O. 75, Dated 14th January 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 (Fourteenth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 22 nd day of December, 2020.
2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), with effect from a date to be notified, the following sub-rule shall be substituted, namely: - “(4A) Every application made under rule (4) shall be followed by—
(a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or
(b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under subsection (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.”.
3. In the said rules, in rule 9,-
(a) in sub-rule (1), -
(i) after the words “applicant within a period of”,for the word “three”, the word “seven” shall be substituted;
(ii) for the provisos, the following proviso shall be substituted, namely: - “Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, 10 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021 the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.”;
(b) in sub-rule (2), -
(i) for the word “three”, the word “seven” shall be substituted;
(ii) for the proviso, the following proviso shall be substituted, namely: - “Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.”;
(c) for sub-rule (5), the following sub-rule shall be substituted, namely: - “(5) If the proper officer fails to take any action, -
(a) within a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or
(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to subrule (1); or
(c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.”.
4. In the said rules, in rule 21,-
(a) in clause(b), after the words “goods or services”, the words “or both” shall be inserted;
(b) after clause (d), the following clauses shall be inserted, namely:- “(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or
(f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or
(g) violates the provision of rule 86B.”.
5. In the said rules, in rule 21A,-
(a) in sub-rule (2), the words “,after affording the said person a reasonable opportunity of being heard,” shall be omitted;
(b) after sub-rule (2), the following sub-rule shall be inserted, namely: - “(2A) Where, a comparison of the returns furnished by a registered person under section39 with
(a) the details of outward supplies furnished in FORM GSTR-1; or 11 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021
(b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, his registration shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences and anomalies and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.”;
(c) in sub-rule (3), after the words, brackets and figure “or sub-rule (2)”, the words, brackets, figure and letter “or sub-rule (2A)” shall be inserted;
(d) after sub-rule (3), the following sub-rule shall be inserted, namely: - “(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A), shall not be granted any refund under section 54, during the period of suspension of his registration.”;
(e) in sub-rule (4), -
(i) after the words, brackets and figure “or sub-rule (2)”, the words, brackets, figure and letter “or sub-rule (2A)” shall be inserted;
(ii) the following proviso shall be inserted, namely: - “Provided that the suspension of registration under this rule may be revoked by the proper officer, anytime during the pendency of the proceedings for cancellation, if he deems fit.”.
6. In the said rules, in rule 22,-
(a) in sub-rule (3), after the words, brackets and figure “the show cause issued under sub-rule (1)”, the words, brackets, figures and letters “or under subrule (2A) of rule 21A” shall be inserted;
(b) in sub-rule (4), after the words, brackets and figure“reply furnished under sub-rule (2)”, the words, brackets, figures and letters “or in response to the notice issued under sub-rule (2A) of rule 21A”shall be inserted.
7. In the said rules, in rule 36, in sub-rule (4),with effect from the 1 st day of January, 2021,-
(a) for the word “uploaded”,at both the places where it occurs, the word “furnished” shall be substituted;
(b) after the words, brackets and figures “by the suppliers under sub-section (1) of section 37”, at both the places where they occur, the words, letters and figure “in FORM GSTR-1 or using the invoice furnishing facility” shall be inserted;
(c) for the figures and words “10 per cent.”, the figure and words “5 per cent.” shall be substituted.
8. In the said rules, in rule 59, after sub-rule (4), the following sub-rule shall be inserted, namely: - “(5) Notwithstanding anything contained in this rule, -
(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR- 3B for preceding two months;
12 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021
(b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.”.
9. In the said rules, after rule 86A, with effect from the 1 st day of January, 2021, the following rule shall be inserted, namely: - “86B. Restrictions on use of amount available in electronic credit ledger.- Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees:
Provided that the said restriction shall not apply where –
(a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case may be, have paid more than one lakh rupees as income tax under the Income-tax Act, 1961(43 of 1961) in each of the last two financial years for which the time limit to file return of income under subsection (1) of section 139 of the said Act has expired; or
(b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of sub-section (3) of section 54; or
(c) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (ii) of first proviso of sub-section (3) of section 54; or
(d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the total output tax liability, applied cumulatively, upto the said month in the current financial year; or
(e) the registered person is –
(i) Government Department; or
(ii) a Public Sector Undertaking; or
(iii) a local authority;or
(iv) a statutory body:
Provided further that the Commissioner or an officer authorised by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit.”.
10. In the said rules, in rule 138, in sub-rule (10), with effect from the 1 st day of January, 2021,-
(a) in the Table, against serial number 1, in column 2, for the figures and letters “100 km.”, the figures and letters “200 km.” shall be substituted;
13 ॢबह�र गजट �[स�ध�रण�� 14 जनवर 2021
(b) in the Table, against serial number 2, in column 2, for the figures and letters “100 km.”, the figures and letters “200 km.” shall be substituted.
11. In the said rules, in rule 138E, -
(a) in clause (b), for the words “two months”, the words “two tax periods” shall be substituted;
(b) after clause (c),the following clause shall be inserted, namely:- “(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.”.
12. In the said rules, after FORM GST REG-30, the following FORM shall be inserted,namely- “FORM GST REG – 31 [See rule 21A] Reference No. Date: <DD><MM><YYYY> To, GSTIN Name:
Address:
Intimation for suspension and notice for cancellation of registration In a comparison of the following, namely,
(i) returns furnished by you under section 39 of the Bihar Goods and Services Tax Act, 2017;
(ii) outwards supplies details furnished by you in FORM GSTR-1;
(iii) auto-generated details of your inwards supplies for the period __________ to _________;
(iv) ………………….. (specify) and other available information, the following discrepancies/ anomalies have been revealed:
□ Observation 1 □ Observation 2 □ Observation 3 (details to be filled based on the criteria relevant for the taxpayer).
2. These discrepancies/anomalies prima facie indicate contravention of the provisions of the Bihar Goods and Services Tax Act, 2017 and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled.
3. Considering that the above discrepancies/anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of sub-rule (2A) of rule 21 A.
4. You are requested to submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy/ anomaly. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer.
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5. The suspension of registration shall be lifted on satisfaction of the jurisdictional officer with the reply along with documents furnished by you, and any further verification as jurisdictional officer considers necessary.
6. You may please note that your registration may be cancelled in case you fail to furnish a reply within the prescribed period or do not furnish a satisfactory reply.
Name:
Designation:
NB: This is a system generated notice and does not require signature by the issuing authority.”.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-10)132] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
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ॢबह�र गजट #[स�ध�रण$ 48%571+10%ड�(ट)(प�(?
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