�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 2 फ�� ग१न 1�43 �श�� (स�� पटन� �5) पटन�, स!मव�र, 21 फरवर$ 2�22 व�०णÎय-कर ॢवभ�ग ——— [०धस३चन� 21 फरवर� 2�22 eस� i� �2, ॢदन��क 21 फरवर� 2�22—ॢबह�र म�ल jर स"व� कर [०ध०नयम, 2�1� #ॢबह�र [०ध०नयम$12% 2017& क' ध�र� 1(4 ह�र� +दÖ त श०Ç तय0 क� +य1ग करत" ह१e, ॢबह�र र�Î यप�ल, पॢरष5 क' ०सफ�ॢरश पर ॢबह�र म�ल jर स"व� कर ०नयम�वल�, 2�1� क� jर स�श1धन करन" क" ०लe ०न6 न०ल०खत ०नयम बन�त" ह8, [थ�ZतP <$
1. स�०¡' त न�म jर �र) भ.+ #1& ]न ०नयम0 क� स�०¡? त न�म ॢबह�र म�ल jर स"व� कर #दसव�� स�श1धन&, ०नयम�वल�, 2�21 ह@ ?
#2& ]न ०नयम0 मB [C यथ� _पब�०धत क" ०सव�य, य" ०नयम ॢदन��क 29 ॢदस6 बर% 2�21 स" +व५म ह१य" म�न" ज�e�ग" ?
2. ॢबह�र म�ल jर स"व� कर ०नयम�वल�, 2�1� मB,- #i& ०नयम 3( मB _प०नयम #4& क" I थ�न पर ०न6 न०ल०खत _प०नयम 1 जनवर�, 2�22 स" रख" ज�e�ग" ?
“(4) कोई भJ प�जJक५ त Kयॢफ fस" ]CवN]स य� ड"ॢवट न1Ñस ०जसक� RयSर� ध�र� 3� क' _पध�र� #1& क" [त�गZत ॢदय� ज�न� जTर� ह1, स" स�ब�०धत ]नप१ट ट@Çस U" ॢडट तब तक नह� � +�़ कर सकत� ह @ जब तक ॢक- 2 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 (क) fस" ]CवN]स"स य� ड"ॢवट न1Ñस क� RयSर� \प३०तZकत�Z क" ह�र� ,प ज-eसट$\र+1 मB ब�ै \प३०तZ स" स�ब�०धत ॢववरण मB न द" ॢदय� गय� ह1 य� fस" बीजक सु वधा देन क� +य1ग न ॢकय� गय� ह1; jर (ख) fस" ]CवN]स"स य� ड"ॢवट न1Ñस क� RयSर� ०नयम (� क" _प०नयम #�& क" [�तगZत ,प ज-eसट$\र+2ख मB _फ प�जJक५ त Kयॢफ क1 न +"ॢषत कर ॢदय� गय� ह1?”;
#ii& ०नयम Y� मB, $ #क& _प०नयम 1 क" पZ च�तP ०न6 न०ल०खत _प०नयम [�त<I थ�ॢपत ॢकe ज�e�ग", [थ�ZतP <$ “#1क& _प०नयम #1& मB [�तॢवZ[ ट ॢकसJ ब�त क" ह1त" ह१e भJ, ॢवÖ तJय वषZ 2�2�$2�21 क" I थ�न पर _Ç त व�ॢषZक ॢववरणJ 2Y फरवर�, 2�22 पर य� प३वZ +I त१त क' ज�eगJ ?”;
#ख& _प०नयम #3& क" पZ च�तP, ०न6 न०ल०खत _प०नयम [�त<I थ�ॢपत ॢकय� ज�eग�, [थ�Zत P <$ “#3क& _प०नयम #3& मB [�तॢवZ[ ट ॢकसJ ब�त क" ह1त" ह१e भJ, ॢवÖ तJय वषZ 2�2�$2�21 क" I थ�न पर _Ç त I व$+म�०णत सम�ध�न ॢववरण 2Y फरवर�, 2�22 पर य� प३वZ _Ç त व�ॢषZक ॢववरणJ क" स�थ +I त१त ॢकय� ज�eग�”;
#iii& ०नयम \5 क" _प०नयम #3& मB ख�ड #ग& क" पZ च�तP ०न6 न०ल०खत परC त१क 1 [+@ल, 2�21 स" [�त<I थ�ॢपत ह१\ समझ� ज�eग�, [थ�ZतP <$ “परC त१ जह�� \व"दक क' ॢव०श[ ट पहच�न स�È य� कर बJजक मB _०` ल०खत नह� � ह @ fस" बJजक पर \व"दक ह�र� स�द�य कर क� +०तद�य क" वल तभJ ह1ग� यॢद बJजक क' +०त \व"दक क" +�०धक५ त +०त०न०ध ह�र� स6 यकP Tप स" [न१+म�०णत क' ग^ ह @ jर ,प ज-eसट$\रeफड-+1� मB +०तद�य \व"दन क" स�थ द�०खल क' ग^ ह@ ?”;
#iv& 1 जनवर�, 2�22 स" ०नयम 142 मB,- (क) _प०नयम #3& मB “म�ल jर +वहण को ०नTळ करन" य� जR त करन" क" 14 ॢदन0” शR द0 jर [¡र0 क" I थ�न पर “ध�र� 12\ क' _पध�र� #3& क" [धJन ज�र� ॢकe गe न1ॢटस क" � ॢदन0 क" भJतर ल"ॢकन _Ç त _पध�र� #3& क" [धJन \द"श क" ज�र� करन" स" पहल"” शR द0, क1[ ठक0 jर [�क0 क1 रख� ज�eग� ;
(ख) _प०नयम #5& मB, “कर से +भ�यZ K य०Ç त ह�र� स�द"य कर, R य�ज jर स�द"य श�०I त” शR द0 क" I थ�न पर “स�ब�०धत K य०Ç त ह�र� स�द"य कर, R य�ज jर स�द"य श�०I त% ज@सJ भJ ०Iथ०त ह1%” शR द0 क1 रख� ज�eग� ;
#v& ०नयम 144 क" पा�तP, ०न6न०ल०खत ०नयम, 1 जनवर�, 2022 स" [�त<Iथ�ॢपत ॢकय� ज�eग�, [थ�ZतP <$$ “[०भवहन म3 ०तध�ॢरत य� [०भग५ह$त म�ल य� वहण क9 ॢव:य ह�र� श�०;त क< वस३ल$-144क. #1& जह�� ॢकसJ म�ल क� पॢरवहन करन" व�ल� Kयॢफ य� fस" म�ल 3 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 क� Iव�मJ, _फ ध�र� 12\ क' _पध�र� #3& प�ॢरत \द"श क' +०त क' +�०़ क' त�र�ख स" पCfह ॢदन क" भJतर, ध�र� 12\ क' _पध�र� #1& क" [धJन श�०Iत क' रकम क� स�द�य करन" मB [सफल रहत� ह@, वह�� सम१०चत [०धक�र�, fस" म�ल य� +वहण क" ब�ज�र म३`य क' स३चJ त@य�र करक" jर _सक� +�क`लन करक" ]स +क�र +०तध�ॢरत य� [०भग५ह�त ॢकe गe म�ल य� +वहण क" ॢवUय य� ०नपट�न क" ०लe [gसर ह1ग� < पर�त१ जह�� +०तध�ॢरत य� [०भग५ह�त म�ल +क५ ०त मB न�शव�न य� पॢरस�कटमय ह@ य� समय क" बJतन" क" स�थ$स�थ _सक" म३`य मB [व¡यण ह1न" क' स�भ�वन� ह@, त1 वह�� पCfह ॢदन क' _फ [व०ध क1 सम१०चत [०धक�र� ह�र� कम ॢकय� ज� सक" ग� ?
#2& _फ म�ल य� +वहण क� ॢवUय, नJल�मJ क" म�hयम स", ०जसक" [�तगZत ^$ नJल�मJ भJ ह@, ॢकय� ज�eग�, ०जसक" ०लe ॢवUय ॢकe ज�न" व�ल" म�ल य� +वहण jर ॢवUय क" +य1जन क1 Iपुत< _पद०शZत करत" ह१e ,प ज-eसट$ ड-\रस-+1� मB न1ॢटस ज�र� ॢकय� ज�eग� < पर�त१ जह�� _फ म�ल क� पॢरवहन करन" व�ल� Kयॢफ य� fस" म�ल क� Iव�मJ, _पध�र� #1& मB व०णZत समय�व०ध क" पा�तP, ॢक� त१ ]स _प०नयम क" [धJन न1ॢटस ज�र� ॢकe ज�न" स" पहल", ध�र� 12\ क' _पध�र� #1& क" [धJन श�०Iत क' रकम क�, ०जसमB fस" म�ल य� +वहण क' स१र०¡त [०भर¡� jर +ब�धन पर _पगत क1^ Kयय भJ ह@, स�द�य करत� ह@, वह�� सम१०चत [०धक�र�, fस" म�ल य� +वहण क' नJल�मJ +ॢUय� क1 रल कर"ग� jर fस" म�ल य� +वहण क1 ०नम१Zफ कर"ग� ?
#3& ब1ल� +Iत१त ॢकe ज�न" क� [�०तम ॢदन य� नJल�मJ क' त�र�ख, _प०नयम #2& मB ०नॢदZु स३चन� ज�र� ॢकe ज�न" क' त�र�ख स" पCfह ॢदन स" पहल" क� नह� � ह1ग�< पर�त१ जह�� +०तध�ॢरत य� [०भग५ह�त म�ल +क५ ०त मB न�शव�न य� पॢरस�कटमय ह@ य� समय क" बJतन" क" स�थ$स�थ _सक" म३`य मB [व¡यण ह1न" क' स�भ�वन� ह@, त1 वह�� पCfह ॢदन क' _फ [व०ध क1 सम१०चत [०धक�र� ह�र� कम ॢकय� ज� सक" ग� ?
#4& सम१०चत [०धक�र�, नJल�मJ मB भ�ग ल"न" क" ०लe ब1ल� लग�न" व�ल0 क1 प�k बन�न" ह"त१ fस" [०धक�र� ह�र� ॢव०नॢदZु र�०त मB +Iत१त ॢकe ज�न" व�ल" प३वZ ब1ल� ०न¡"प क' रकम क1 ॢव०नॢदZु कर सक" ग�, ज1, यथ�०Iथ०त, [सफल ब1ल� लग�न" व�ल0 क1 व�पस क' ज� सक" गJ, _स दश� मB समपlत क' ज� सक" गJ, जब सफल ब1ल� लग�न" व�ल� प३र� रकम क� स�द�य करन" मB [सफल रहत� ह @ ?
#5& सम१०चत [०धक�र�, सफल ब1ल� लग�न" व�ल" क1, नJल�मJ क' त�र�ख स" पCfह ॢदन क' [व०ध क" भJतर स�द�य करन" क' [प"¡� करत" ह१e, ,प ज-eसट$ ड-\रस-+11 मB न1ॢटस ज�र� कर"ग� < 4 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 पर�त१ जह�� +०तध�ॢरत य� [०भग५ह�त म�ल +क५ ०त मB न�शव�न य� पॢरस�कटमय ह@ य� समय क" बJतन" क" स�थ$स�थ _सक" म३`य मB [व¡यण ह1न" क' स�भ�वन� ह@, त1 वह�� पCfह ॢदन क' _फ [व०ध क1 सम१०चत [०धक�र� ह�र� कम ॢकय� ज� सक" ग� ?
#(& सम१०चत [०धक�र�, ब1ल� क' प३णZ रकम क� स�द�य ॢकe ज�न" पर, _फ म�ल य� +वहण क� Iव�०मÖव jर कRज� सफल ब1ल� लग�न" व�ल" क1 [�तॢरत कर"ग� jर ,प ज-eसट$ ड-\रस-+12 मB +म�णपk ज�र� कर"ग� ?
#�& सम१०चत [०धक�र�, वह�� +ॢUय� क1 रल कर"ग� jर प१न< नJल�मJ क" ०लe [gसर ह1ग�, जह�� क1^ ब1ल� +�़ नह� � ह1तJ ह@ य� पय�Z़ सहभ�०गत� क' कमJ क" क�रण य� ०न6न ब1०लय0 क" क�रण नJल�मJ क1 [+०तIपध�ZÖमक समझ� ज�त� ह@ ?
#Y& जह�� ॢकसJ Kयॢफ ह�र� ध�र� 1�� क' _पध�र� #(& क" स�थ पॢठत _पध�र� #1& क" _पब�ध0 क" [धJन [पJल फ�]ल क' ग^ ह@, वह�� ]स ०नयम क" [धJन [०भवहन मB +०तध�ॢरत य� [०भग५ह�त म�ल य� +वहण क" ॢवUय ह�र� श�०Iत क' वस३ल� क" ०लe क�यZव�ॢहय0 पर र1क लग�^ ग^ समझJ ज�eगJ < पर�त१ यह _प०नयम न�शव�न य� पॢरस�कटमय +क५ ०त क" म�ल क" स�ब�ध मB ल�ग३ नह� � ह1ग� ?”?
#vi& ०नयम 154 क" I थ�न पर ०न6 न०ल०खत ०नयम 1 जनवर�, 2�22 स" रख" ज�e�ग", [थ�ZतP<$ “म�ल य� वहण jर चल य� [चल स�प०Ö त क9 ॢव:य क< ॢ:य�i� क� ०नपट�न.+ 154.#1& K य०तUमJ स" श1h य0 क' वस३ल� क" ०लe य� ध�र� 12\ क' _पध�र� #3& क" [धJन स�द"य श�०I त क' वस३ल� क" ०लe म�ल य� +वहण चल य� [चल स�प०Ö त क" ॢवUय स" ]स +क�र वस३ल क' ग^ रकम,$ (क) पहल", वस३ल� +ॢUय� क' +श�स०नक ल�गत क" +०त ॢव०नय1०जत क' ज�eगJ ;
(ख) ]सक" ब�द यथ�०I थ०त ध�र� 12\ क' _पध�र� #3& क" [धJन वस३ल क' ज�न" व�ल� रकम य� _सक" [धJन स�द"य श�०I त क" स�द�य क" +०त ॢव०नय1०जत क' ज�eगJ ;
(ग) ]सक" ब�द ]स [०ध०नयम य� eक'क५ त म�ल jर स"व� कर [०ध०नयम, 2�1� य� स�घ र�Î य¡"k म�ल jर स"व� कर [०ध०नयम, 2�1� य� ॢकसJ र�Î य म�ल jर स"व� कर [०ध०नयम, 2�1� क" [धJन य� तळJन बन�e गe ०नयम0 क" [धJन K य०Ç तUमJ स" श1h य ॢकसJ रकम क" +०त ॢव०नय1०जत क' ज�eगJ ;
jर (घ) [०तश"ष, यॢद क1^ ह1, यथ�०I थ०त, म�ल य� +वहण क" I व�मJ क" ]ल"Ç o�०नक नकद ख�त" मB जम� ॢकय� ज�eग�, यॢद K य०Ç त ]स [०ध०नयम क" [धJन र०जI o�क५ त ह@ jर जह�� _Ç त K य०Ç त क' ]स [०ध०नयम क" [धJन र०जI o�क५ त ॢकय� ज�न� [प"०¡त नह� � ह@ वह�� _Ç त रकम स�ब�०धत K य०Ç त क" ब8क ख�त" मB जम� क' ज�eगJ ;
5 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 #2& _प$०नयम #1) क" ख�ड #घ& क" [न१स�र, जह�� fस" म�ल य� +वहण क" ॢवUय क' त�र�ख स" छह म�स क' [व०ध य� fसJ [०तॢरÇ त [व०ध क" भJतर ज1 सम१०चत [०धक�र� [न१¢�त कर"% स�ब�०धत K य०Ç त क1 ॢवUय \गम1 क� [०तश"ष क� स�द�य करन� स�भव नह� � ह @ वह�� ॢवUय \गम0 क� fस� [०तश"ष ०न०ध मB जम� ॢकय� ज�eग� ?
#vii& 1 जनवर�, 2�22 स" ०नयम, 15\ मB$ (क) _प०नयम #2& मB,- ([) “क१ कr क" \द"श क' +०त” शR द0 क" पZ च�तP, “+Tप जJeसट�डJ\रसJ$ 22 मB” शR द, [¡र jर [�क [�त<I थ�ॢपत ॢकe ज�e�ग";
(\) “ज1 क" वल \य१Ç त क" ]स ०न०मÖ त ०ल०खत [न१द"श0 पर ह� हट�य� ज�eग� ?” शR द0 क" पZ च�तP “jर fस" \द"श क' eक +०त _स K य०Ç त क1 भJ भ"जJ ज�eगJ ०जसक' स�प०Ö त ध�र� Y3 क" [धJन क१ कZ क' ग^ ह@ ?” शR द jर [�क [�त<I थ�ॢपत ॢकe ज�e�ग" ;
(ख) _प०नयम #3& मB$ ([) “jर यॢद कर�ध"य K य०Ç त” शR द0 क" I थ�न पर “jर यॢद K य०Ç त ०जसक' स�प०Ö त क१ कZ क' ग^ ह@” शR द रख" ज�e�ग" ;
(\) “कर�ध"य K य०Ç त” शR द0 क" I थ�न पर “fस" K य०Ç त” शR द रख" ज�e�ग" ;
(ग) _प०नयम #4& मB द1 I थ�न0 पर \न" व�ल" “कर�ध"य K य०Ç त” शR द0 क" I थ�न0 पर “fस" K य०Ç त” शR द रख" ज�e�ग" ;
(घ) _प०नयम #5& मB “क१ कr क" स�त ॢदवस0 क" भJतर _प०नयम #1& क" [धJन ]स +भ�व क' eक \प०Ö त फ�]ल कर सक" ग�” शR द0, क1[ ठक0 jर [�क0 क" I थ�न पर “+Tप जJeसट�डJ\रसJ$22क मB eक \प०Ö त फ�]ल कर सक" ग�” शR द, [¡र jर [�क रख" ज�e�ग" ;
#viii& “+Tप जJeसट�डJ\रसJ$1�” क" I थ�न पर 1 जनवर�, 2�22 स" ०न6 न०ल०खत +Tप रख" ज�e�ग", [थ�ZतP <$ “ ,प ज-eसट$ ड-\रस- – 1� [०नयम 144 #2& jर 144क द"०खe�] [०ध०नयम क< ध�र� ���1� �ख� य� ध�र� 12��A� क9 [ध-न ०नल�म- क9 ०लe न!ट$स म��ग \द"श स�. त�र�ख< [व०ध < म"र" ह�र� \द"श.......sपe jर _स पर बP य�ज पर क' वस३ल� क" ०लe तथ� ध�र� �\ क" _पब�ध0 क" [न१स�र वस३ल� +ॢUय� पर _पगत [न१¢"य K यय क" ०लe नJच" [न१स३चJ मB ॢव०नॢदZ[ ट ॢकe गe क१ कZ य� करI थम म�ल क" ॢवUय क" ०लe ॢकय� गय� ह@ ?
य� ध�र� 12\ क" [धJन +०तध�ॢरत य� [०भgह�त म�ल य� +वहण ध�र� 12\ क' _पध�र� #3& क" [धJन स�द"य......sपe क' श�०I त क' वस३ल� तथ� fस" म�ल य� +वहण क' स१र०¡त [०भर¡� मB _पगत 6 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 K यय तथ� [C य +श�स०नक K यय क" ०लe ध�र� 12\ क' _पध�र� #(& क" _पब�ध0 क" [न१स�र ॢवUय य� ०नपट�न क" ०लe द�यJ ह@ ?
ॢवUय स�वZज०नक ०नल�मJ ह�र� ह1ग� jर म�ल तथ�tय� +वहण [न१स३चJ मB ॢव०नॢदZ[ ट ल�ट0 मB ॢवUय क" ०लe रख� ज�eग� ? ॢवUय K य०तUमJ क� [०धक�र हक jर ॢहत ह1ग� ? jर _Ç त स�प०Ö तय0 स" स�लÉ न द�०यÖ व jर द�व", जह�� तक _C हB [०भ०न०Z चत ॢकय� गय� ह@ व1 स�प०Ö तय�� ह@ ०जC हB +Ö य"क ल�ट क" स�मन" [न१स३चJ मB ॢव०नॢदZ[ ट ॢकय� गय� ह @ ?
०नल�मJ त�र�ख......... क1............बज" क' ज�eगJ ?
+Ö य"क लNट क� म१̀ य, ॢवUय क" समय य� _०चत [०धक�र�tॢव०नॢदZ[ ट [०धक�र� क" ०नद"श�न१स�र स�दÖ त ॢकय� ज�eग� jर भ१गत�न क" K य०तUम मB म�ल jरtय� +वहण, ०नल�मJ jर प१न< ॢवॢUत क" ०लe प१न< रख� ज�eग� ?
[न१स३च- Uम स�È य� म�ल य� +वहण क� ॢववरण पॢरम�ण 1 2 3 I थ�न< हI त�¡र त�र�ख< न�म< पदन�म<” ;
#ix& 1 जनवर�, 2�22 स" ,प ज-eसट$ ड-\रस-+11 मB$ (क) “०नयम 144 #5& jर 14� #12& द"०खe�” शR द0, [�क0, [¡र0 jर क1[ ठक0 क" I थ�न पर “०नयम 144 #5&, 144क jर 14� #12& द"०खe�” शR द, [¡र, [�क jर क1[ ठक रख" ज�e�ग" ;
(ख) “म�ल” शR द क" I थ�न पर “म�ल jर +वहण” शR द रख" ज�e�ग" ;
#x& 1 जनवर�, 2�22 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 थ�न पर “०नयम 144 #5&, 144क jर 14� #12& द"०खe�” शR द, [¡र, [�क jर क1[ ठक रख" ज�e�ग" ;
#ख& “म�ल” शR द0 क" I थ�न जह�� कह� भJ \त" ह8 “म�ल य� +वहण” शR द रख" ज�e�ग" ;
#ग& “ध�र� �\ #1& #ख&t#घ& क" _पब�ध0” शR द0, [�क0, क1[ ठक0 jर [¡र0 क" पZ च�तP “य� ध�र� 12\ #(&” शR द, [�क jर क1[ ठक [�त<I थ�ॢपत ॢकe ज�e�ग";
#xi& “ ,प ज-eसट$ड-\रस-+22” क" I थ�न पर 1 जनवर�, 2�22 स" ०न6 न०ल०खत +Tप रख" ज�e�ग", [थ�ZतP <$ ,प ज-eसट$ ड-\रस-+22 [०नयम 15\ #1& द"०खe] स�दभZ स�Èय�.< त�र�ख< 7 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 स"व� मB न�म.................
पत�....................
#ब8कtड�क घरtॢवमJय स�Iथ�tIथ�वर स�पॢम र०जIo�क५ त करन" व�ल� +�०धक�र�t¡"kJय पॢरवहन +�०धकरणt[Cय स३स�गत +�०धक�र�& ध�र� B3 क9 [ध-न स�पॢम क< [न�०तम क१ कD यह स३०चत ॢकय� ज�त� ह@ ॢक vJtस१vJ.........................#न�म& ०जनक� ...................#पत�& पर क�रब�र क� म१Èय Iथ�न ह @ ०जसक' र०जIo�करण स�Èय�.................#जJeसट�\^eनt\^डJ&, प@न र०जIo�क५ त कर�ध"य ह @ ?
य� यह स३०चत ॢकय� ज�त� ह@ ॢक vJ.............................. ................................#न�म& ०नव�सJ......... ...............................#पत�& ०जनक' प@न स�Èय�..............jरtय� \ध�र स�Èय�.........................ह@, ध�र� 122 क' _प$ध�र� #1क& क" [धJन ॢव०नॢदZु Kयॢफ ह@?
_फ [०ध०नयम क' ध�र�...................क" [धJन _फ Kयॢफ पर श1hय कर य� ॢकसJ [Cय रकम क1 [वध�ॢरत करन" क" ०लe प३वwफ Kयॢफ क" ॢवTळ क�यZव�ॢहय�� \र�भ क' ग^ ह8 ? ॢवभ�ग क" प�स _पलRध स३चन� क" [न१स�र, म"र� ज�नक�र� मB यह \य� ह@ ॢक _फ Kयॢफ क� , yyबचतtच�ल३teफडJt\रडJt०न¡"प ख�त� \पक" ब8कtड�क घरtॢवमJय स�Iथ� मB ह@ ०जसक� yyख�त� स�Èय�>>.................. ह@ ?
य� ........................पर [व०Iथत स�पॢम क' स�पॢम पहच�न स�Èय� jर [व०Iथ०त>>?
य� य�न स�Èय�............... yyवणZन>> य� [Cय #क५ पय� ॢव०नॢदZु कर"&........................ yy #वणZन& >> र�जIव क" ॢहत0 क1 स�र०¡त करन" क" ०लe तथ� [०ध०नयम क' ध�र� Y3 क" [धJन +दम शॢफय0 क� +य1ग करत" ह१e, म8............................#न�म&, .........................#पदन�म& प३वwफ ख�त�tस�पॢम क1 [न�०तम Tप स" क१ कZ करत� ह३ � ?
]स ॢवभ�ग क' प३वZ [न१¢� क" ॢबन� ]सJ प@न स�Èय� पर प३वwफ Kयॢफ ह�र� +च�०लत _फ ख�त" य� ॢकसJ [Cय ख�त" स" क1^ भJ ॢवकलन [न१¢�त नह� � ॢकय� ज�eग� ?
य� `पर व०णZत स�पॢम ]स ॢवभ�ग क' प३वZ [न१¢� क" ॢबन� ०नपट�न ह"त१ [न१¢�त नह� � क' ज�eगJ ?
हIत�¡र न�म पदन�म +०त #Kयॢफ क� न�म&” ;
8 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 #xii& +Tप जJeसट� डJ\रसJ$23 मB 1 जनवर�, 2022 स", - (क) “tIथ�वर स�पॢम र०जIo�करण +�०धक�र�”, शRद0 क" पा�तP ०न6न०ल०खत [�त<Iथ�ॢपत ॢकय� ज�eग�, [थ�ZतP <$ “t¡"kJय पॢरवहन +�०धकरणt[Cय स१स�गत +�०धक�र�” ;
(ख) द1न0 Iथ�न0 पर \न" व�ल", “Kय०तUमJ Kयॢफ क" ॢवTळ ल�ॢ बत क�यZव�ॢहय�� ज1” शRद0 क" Iथ�न पर, “[प"०¡त”, शRद रख� ज�eग� ;
#xiii& +Tप eपJeल$�1 मB, +ॢवॢु स�Èय� 15 मB, ख�ड #क& क" [धJन स�रणJ क" Iथ�न पर, 1 जनवर�, 2022 स", ०न6न०ल०खत स�रणJ रखJ ज�eगJ, [थ�ZतP <$ “ॢव०शॢुय�� क" Cf�य कर र�Îयtस�घ र�Îय¡"k कर eक'क५ त कर _पकर क१ ल रकम (क) [न१¢�त रकम करt_पकर < य1ग> < य1ग > Rय�ज < य1ग > श�०Iत < य1ग > फ'स < य1ग > [Cय +भ�र < य1ग > (ख) प३वZ जम� #सJजJeसट�, eसजJeसट� य� _पकर क" स�ब�ध मB ॢवव�ॢदत करt_पकर क� 1� % ॢकCत१ 25 कर1‾ sपe +Öय"क स" [०धक नह� �, य� \^जJeसट� क" स�ब�ध मB 5� कर1‾ sपe स" [०धक नह� � jर _पकर क" स�ब�ध मB 25 कर1‾ sपe करt_पकर < य1ग > (ग) ध�र� 12\ क' _पध�र� #3& क" म�मल" मB प३वZ जम� श�०Iत < य1ग > 9 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 #xiv& +Tप जJeसट� डJ\रसJ$22 क" पा�तP, ०न6न०ल०खत +Tप 1 जनवर�, 2022 स" [�त<Iथ�ॢपत ॢकय� ज�eग�, [थ�ZतP <$ “ ,प ज-eसट$ ड-\रस-+22e” [०नयम 15\ #5& द"ख"] त�र�ख < स�दभZ स�Èय� +Tप जJeसट� डJ\रसJ$22 मB \द"श क' e\रeन स�Èय� स"व� मB, +ध�न \य१फt\य१फ ..........................#[०धक�ॢरत�& स�पॢम क< [न�०तम क१ कD क9 ॢव,ळ \¡9प फ�]ल करन9 क9 ०लe \व9दन e\रeन स�Èय�.......................ह�र� [०ध०नयम क' ध�र� Y3 क" _पब�ध0 क" [धJन ०न6न०ल०खत स�पॢम क' [न�०तम क१ कr क" ०लe +Tप जJeसट� डJ\रसJ$22 मB \द"श ज�र� ॢकय� गय� ह@ ?
स�दभZ पहच�न स�Èय� [न�०तम Tप स" क१ कZ क' ग^ स�पॢम स�पॢम पहच�न स�Èय� jर [व०Iथ०त [न�०तम Tप स" क१ कZ ख�त� बचतtच�ल३teफडJt\रडJt०न¡"प ख�त� स�Èय� [न�०तम Tप स" क१ कZ य�न य�न क" RयSर" क1^ [Cय स�पॢम RयSर"
2. ॢबजJeसट� ०नयम�वल�, 2017 क" ०नयम 15\ #5& क" _पब�ध0 क" [न१स�र, म8 ०न6न०ल०खत त}य0 jर पॢर०Iथ०तय0 क" \ध�र पर म"र� \¡"प +Iत१त करत� ह३ � ?
<<.............................. >> <<..[पल1ड ॢकe ज�न" व�ल" दIत�व"ज..>> सÖय�पन म8 सÖय०नू� स" +०त¢�न करत� ह३ � तथ� यह घ1षण� करत� ह३ � ॢक `पर द� ग^ ज�नक�र� म"र" सवwमम ¢�न jर ॢवी�स क" [न१स�र सÖय jर सह� ह@ तथ� _समB स" क१ छ भJ ०छप�य� नह� � गय� ह@ ?
न�म$ जJeसट�\^eन #र०जIo�क५ त Kयॢफ क" म�मल" मB& , प@न jर t य� \ध�र स�Èय� #[Cय क" म�मलB मB& , Iथ�न , त�र�ख , +�०धक५ त हIत�¡र� क" हIत�¡र” ?
[¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&10½ 381 ]] fcgkj jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA 10 ॢबह�र गजट #[स�ध�रण&% 21 फरवर 2022 Okkf.kT; dj foHkkx ——— vf/klwpuk 21 Qjojh 2022 ,lŒ vksŒ 72] fnukad 21 Qjojh 2022 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&10½ 381 ]] fcgkj jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA 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 1st 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 ॢबह�र गजट #[स�ध�रण&% 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 ॢबह�र गजट #[स�ध�रण&% 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 noncompetitive 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 subsection (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 ॢबह�र गजट #[स�ध�रण&% 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 ॢबह�र गजट #[स�ध�रण&% 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 ॢबह�र गजट #[स�ध�रण&% 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 subsection (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 ॢबह�र गजट #[स�ध�रण&% 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.
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