(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub- rule
(1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under
2. Substituted for the words "ninety days" by The Bihar Goods and Services Tax (Amendment) Rules, 2018 published vide Notification No. 48 Patna dated 23rd January, 2018 w.e.f.
23.01.2018.
3. Substituted by The Bihar Goods and Services Tax (Seventh Amendment) Rules, 2017 published vide Notification No. 976 Patna dated 13th October, 2017. Prior to substitution subrule read as under:
[(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub - rule (4) of rule 44 within a period of ninety days from the said date:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.]* *Inserted by The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2017 published vide Notification No. 888 Patna dated 22nd September, 2017 w.e.f. 15.09.2017.
4. Substituted for the words "sixty days" by The Bihar Goods and Services Tax (Fourth Amendment) Rules, 2017 published vide Notification No. 876 Patna dated 21st September, 2017 w.e.f. 17.08.2017.
5. Inserted by The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2017 published vide Notification No. 888 Patna dated 22nd September, 2017 w.e.f. 15.09.2017.
2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 4 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.