�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 2� [�ह�यण 1�42 �श�� (स�� पटन� �3 ) पटन�! श१#व�र! 11 �दस� बर 2020 Okkf.kT;&dj foHkkxOkkf.kT;&dj foHkkxOkkf.kT;&dj foHkkxOkkf.kT;&dj foHkkx ——— vf/klwpuk 11 fnlEcj 2020 ,lŒvksŒ 193] fnukad 11 fnlEcj 2020—ॢ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 ०न/न०ल०खत ०नयम बन�त� ह1 [थ�Zत 45
1. स.०¡़ न�म jर ��र/भ ?5 �1� ]न ०नयम" क� स.०¡़ न�म ॢबह�र म�ल jर स�व� कर �त�रहव� स.श#धन� ०नयम�वल- 2�2� ह; ?
�2� ]न ०नयम" म< ज;स� [>यथ� _पब.०धत ह; _सक� ०सव�य य� 1� नव/ बर* 2020 क� त�र-ख स� �व५म ह१य� म�न� ज�य<ग�?
2. ॢबह�र म�ल jर स�व� कर ०नयम�वल- 2�1� �०जस� ]स [०धस३चन� म< _फ ०नयम�वल- कह� गय� ह;� क� ०नयम 5E क� Fथ�न पर 1 जनवर-, 2021 स� �भ�वG ०न/न०ल०खत ०नयम क# �०तFथ�ॢपत ॢकय� ज�eग� [थ�Zत 4- “59. ज�वक �द�य क �य�र द न क� ��प jर र�०त - (1) �Öय�क र०जFI-क५ त Jयॢफ, ज# ॢक eक�क५ त म�ल jर स�व� कर [०ध०नयम 2�1� �2�1� क� 13� क� ध�र� 14 म< ०नॢदZु Jयॢफ स� ०भ>न ह;, ध�र� 3� क� [धGन म�ल य� स�व� य� द#न" ज�वक �द�य क� MयNर� द�न� क� ०लe [प�०¡त ह;, ॢकसG म�स क� य� ०तम�ह- क� 2 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 ०लe, ज;स� भG म�मल� ह#, ��प ज�eसट�\र �1 म< fस� MयNर� स�म�>य प#टZल क� म�Qयम स� ]ल�ÇI�०नक Sप म<, य� त# सGध� य� \य१फ ह�र� [०धस३०चत स१ॢवध� क� >U क� म�Qयम स�, �Fत१त कर�ग� ?
�2� र०जFI-क५ त Jयॢफ ०जसक� ह�र� ध�र� 3E क� _पध�र� �1� क� पर>त१क क� [धGन �Öय�क ०तम�ह- क� ०लe ॢववरणG �Fत१त करन� [प�०¡त ह;, र०जFI-क५ त Jयॢफ क# �द�न ॢकe गe म�ल य� स�व� य� द#न" क� fस� ज�वक �द�य क� MयNर� , ज;स� वह \वWयक समझ�, ०तम�ह- क� पहल� य� द १सर� म�ह म<, �Öय�क म�ह म< पच�स ल�ख Yपय� क� स.चयG म३Zय तक, बGजक �Fत१त करन� क� स१ॢवध� क� _पय#ग करत� ह१e, (०जस� _फ [०धस३चन� म< “\^ eफ eफ” कह� गय� ह; � ०नयम 2� क� [धGन ॢवॢहत र-०त म< स/यक Sप स� [०ध�म�०णत, स�म�>य प#टZल पर ]ल�ÇI�०नक Sप स�, fस� म�स क� _मरवत\ म�स क� पहल� ॢदन स� _स म�स क� 13व< ॢदन तक, �Fत१त कर सकत� ह; ?
�3� ०तम�ह- क� पहल� jर द१सर� म�ह म< \^ eफ eफ क� _पय#ग करत� ह१e �Fत१त ॢकe गe ज�वक �द�य क� MयNर� क# _फ ०तम�ह- क� ०लe ��प ज�eसट�\र,1 म< �Fत१त करन� [प�०¡त नह- ह#ग� ?
�4� ��प ज�eसट�\र,1 म< �Fत१त ॢकe गe म�ल य� स�व� य� द#न" क� ज�वक �द�य क� MयNर� म< ०न/न०ल०खत श�०मल ह"ग� , (क� सभG क� बGजकव�र MयNर� , �i� र०जFI-क५ त Jयॢफ क# ॢकय� गय� [>तरर�०Îयक jर [>तर�र�०Îयक �द�य jर �ii� [र०जFI-क५ त Jयॢफ क# ॢकय� गय� द# ल�ख पच�स हज�र Yपe स� [०धक बGजक म३Zय क� स�थ [>तरर�०Îयक �द�य �ख� सभG क� सम�ॢकत MयNर� , �i� �Öय�क दर क� कर क� ०लe [र०जFI-क५ त Jयॢफय" क# ॢकय� गय� [>तर�र�०Îयक �द�य jर
(ii) �Öय�क दर क� कर क� ०लe [र०जFI-क५ त Jयॢफय" क# ॢकय� गय� द# ल�ख पच�स हज�र Yपe तक बGजक म३Zय क� स�थ र�Îयव�र [>तरर�०Îयक �द�य �ग� पहल� ज�र- ॢकe गe बGजक क� ०लe, म�ह क� दNर�न, ज�र- ॢकय� गe ॢवकलन jर �Öयय प^, यॢद क#^ ह# ?
�5� \^ eफ eफ क� _पय#ग करत� ह१e �Fत१त ॢकe गe म�ल य� स�व� य� द#न" क� ज�वक �द�य क� MयNर� म< ०न/न०ल०खत श�०मल ह#ग� , �क� र०जFI-क५ त Jयॢफ क# ॢकe गe [>तरर�०Îयक jर [>तर�र�०Îयक �द�य क� बGजकव�र MयNर� �ख� पहल� ज�र- ॢकe गe बGजक क� ०लe, म�ह क� दNर�न, ज�र- ॢकe गe ॢवकलन jर �Öयय प^, यॢद क#^ ह# ?” 3 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020
3. _फ ०नयम�वल- म< ०नयम �� क� Fथ�न पर 1 जनवर- 2�21 स� �भ�वG ०न/न०ल०खत ०नयम क# �०तFथ�ॢपत ॢकय� ज�eग� [थ�Zत 45 “��. \वक �द�य क [०भ०न०ात �य�र क� ��प jर र�०त – (1) \प३०तZकत�Z ह�र� ��प ज�eसट�\र , 1 म< य� \^ eफ eफ क� _पय#ग करत� ह१e �Fत१त ॢकe गe ज�वक �द�य क� MयNर� स.ब.०धत र०जFI-क५ त Jयॢफ ���०़कत�Z� क# ��प ज�eसट�\र 2क क भ�ग क म<, ��प ज�eसट�\र 4क म< jर ��प ज�eसट�\र �क म<, ज;स� भG म�मल� ह#, स�ध�रण प#टZल क� म�Qयम स� ]ल�ÇI�०नक Sप स�, _पलMध कर�e ज�e.ग� ?
(2) ०नयम �3 क� [धGन ॢकसG [०नव�सG कर�ध�य Jयॢफ ह�र� ��प ज�eसट�\र,5 म< �Fत१त क� गयG ॢववरणG म< बGजक क� MयNर� स�ध�रण प#टZल क� म�Qयम स� ]ल�ÇI�०नक Sप म< �Öयय क� ��०़कत�Z क# ��प ज�eसट�\र 2क क भ�ग क म< क# _पलMध कर�e ज�e.ग� ?
�3� ०नयम �5 क� [धGन ॢकसG ]नप१ट स�व� ॢवतरक ह�र� ��प ज�eसट�\र, � म< �Fत१त क� गयG ॢववरणG म< बGजक क� MयNर� स�ध�रण प#टZल क� म�Qयम स� ]ल�ÇI�०नक Sप म< �Öयय क� ��०़कत�Z क# ��प ज�eसट�\र 2क क भ�ग ख म< क# _पलMध कर�e ज�e.ग� ?
�4� ध�र� 3E क� _पध�र� �3� क� [धGन ��प ज�eसट�\र,' म< कटNतGकत�Z ह�र� ॢदe गe _#त पर कटNतG ॢकe गe कर क� MयNर� स�ध�रण प#टZल पर ]ल�ÇI�०नक म�Qयम स� ��प ज�eसट�\र,2 क क भ�ग ग म< ०जसस� कटNतG क� गयG ह; क# _पलMध कर�e ज�e.ग� ?
(5) ध�र� 52 क� [धGन ��प ज�eसट�\र,( म< ^5व�०णÎय �च�लक ह�र� ॢदe गe _#त पर eक^ ॢकe गe कर क� MयNर� स�ध�रण प#टZल पर ]ल�ÇI�०नक Sप म�Qयम स� स.ब.०धत Jयॢफ क# ��प ज�eसट�\र,2क क भ�ग ग म< _पलMध कर�e ज�eग� ?
(6) �ॢवॢु क� ॢबल पर म�ल क� \य�त य� ॢकसG ॢवश�ष \०थZक ¡�^ ]क�^ य� ॢकसG ॢवश�ष \०थZक ¡�^ ॢवक�सकत�Z स� घर�ल३ ट;ॢरफ ¡�^ म< �ॢवॢु क� ॢबल पर ल�e गe म�ल पर स.दम eक�क५ त कर क� MयNर� स�ध�रण प#टZल पर ]ल�ÇI�०नक म�Qयम स� ��प ज�eसट�\र,2क क भ�ग घ म< _पलMध कर�e ज�e.ग� ?
��� र०जFI-क५ त Jयॢफ क# ��प ज�eसट�\र,2ख म< Fवत4 त;य�र ॢकय� गय� ]नप१ट कर �Öयय क� MयNर� स�ध�रण प#टZल क� म�Qयम स� ]ल�ÇI�०नक Sप स� �Öय�क म�ह क� ०लe _पलMध कर�य� ज�eग� jर ०जसम< ०न/न०ल०खत MयNर� ह#ग< 45 �i� प३वZवत\ म�ह क� ��प ज�eसट�\र,1 �Fत१त करन� क� ०नयत त�र-ख क� ठbक पा�तP ॢदन स� च�ल३ म�ह क� ��प ज�eसट�\र , 1 �Fत१त करन� क� ०नयत त�र-ख क� बGच म< _सक� �द�यकत�Z, 4 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 ज# क� ध�र� 3E क� _पध�र� �1� क� पर>त१क क� [धGन �Öय�क ०तम�ह- क� ०लe ॢववरणG द�न� क� ०लe [प�०¡त �द�यकत�Z स� ०भ>न ह;, ह�र� ��प ज�eसट�\र,1 म< �Fत१त ॢकe गe ज�वक �द�य" क� MयNर� , �ii� ��प ज�eसट�\र,5 म< [०नव�सG कर�ध�य Jयॢफ ह�र� �Fत१त बGजक" क� MयNर� jर ��प ज�eसट�\र,� म< ]नप१ट स�व� ॢवतरक ह�र� [पनG ॢववरणG म< �Fत१त बGजक" क� MयNर� jर _नक� �द�यकत�Z, ज# क� ध�र� 3E क� _पध�र� �1� क� पर>त१क क� [धGन �Öय�क ०तम�ह- क� ०लe ॢववरणG �Fत१त करत� ह;, ह�र� �Sप जGeसट-\र,1 म< य� \^ eफ eफ क� �य#ग करक� �Fत१त ज�वक �द�य" क� MयNर� , ज;स� भG म�मल� ह# 45 (क) ०तम�ह- क< �थम म�स क� ०लe, प३वZवत\ ०तम�ह- क� ०लe ��प ज�eसट�\र,1 �Fत१त करन� क� द�य त�र-ख क� ठbक पा�तP ॢदन स� ०तम�ह- क� �थम म�स क� ०लe \^ eफ eफ क� �य#ग करत� ह१e MयNर� �Fत१त करन� क� द�य त�र-ख तक क� बGच;
(ख) ०तम�ह- क� द १सर� म�स क� ०लe, ०तम�ह- क� पहल� म�स क� ०लe \^ eफ क� _पय#ग करत� ह१e MयNर� द�न� क� द�य त�र-ख क� ठbक पा�तP ॢदन स� ०तम�ह- क� द १सर� म�स ०लe \^ eफ eफ क� _पय#ग करत� ह१e MयNर� द�न� क� द�य त�र-ख तक बGच;
(ग) ०तम�ह- क� तGसर� म�स क� ०लe, ०तम�ह- क� द १सर� म�स क� ०लe \^ eफ eफ क� �य#ग करत� ह१e MयNर� द�न� क� द�य त�र-ख क� ठbक पा�तP ॢदन स� ०तम�ह- क� ०लe �Sप ज�eसट�\र,1 क# द�न� क� द�य त�र-ख तक क� बGच;
�iii� म�स म< �ॢवॢु क� ॢबल पर म�ल क� \य�त य� ॢकसG ॢवश�ष \०थZक ¡�^ ^क�^ य� ॢकसG ॢवश�ष \०थZक ¡�̂ ॢवक�सकत�Z स� घर�ल३ ट;ॢरफ ¡�^ म< �ॢवॢु क� ॢबल पर ल�e गe म�ल पर स.दम eक�क५ त कर क� MयNर� ?
�e� र०जFI-क५ त Jयॢफ क# �Öय�क म�स क� ०लe ��प ज�eसट�\र,2ख म< ॢववरण _पलMध कर�e ज�e.ग� ?
�i� ०तम�ह- क� पहल� jर द १सर� म�स क� ०लe, ध�र� 3E क� _पध�र� �1� क� पर>त१क क� [धGन �Öय�क ०तम�ह- क� ०लe ॢववरणG द�न� क� ०लe [प�०¡त र०जFI-क५ त Jयॢफ ह�र� \^ eफ eफ म< ज�वक �द�य" क# �Fत१त करन� क� ०नयत त�र-ख क� पा�त ॢदन, य� ॢकसG र०जFI-क५ त Jयॢफ, ज# क� ध�र� 3E क� _पध�र� �1� क� पर>त१क क� [धGन 5 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 �Öय�क ०तम�ह- क� ०लe ॢववरणG द�न� क� ०लe [प�०¡त र०जFI-क५ त Jयॢफ स� ०भ>न ह;, ह�र� ��प ज�eसट�\र,1 म< ज�वक �द�य" क# �Fत१त करन� क� ०नयत त�र-ख क� पा�त ॢदन, ]सम< स� ज# क� पा�तवत\ ह#;
�ii� ०तम�ह- क� तGसर� म�ह क� ०लe, ध�र� 3E क� _पध�र� �1� क� पर>त१क क� [धGन �Öय�क ०तम�ह- क� ०लe ॢववरणG द�न� क� ०लe [प�०¡त र०जFI-क५ त Jयॢफ ह�र� _फ म�ह क� ज�वक �द�य" क# ��प ज�eसट�\र,1 म< �Fत१त करन� क� ०नयत त�र-ख क� पा�त ॢदन स� ?
4. _फ ०नयम�वल- क� ०नयम �1 म< _प०नयम �5� क� पा�तP ०न/न०ल०खत _प ०नयम [.त4 Fथ�ॢपत ॢकe ज�e.ग� [थ�Zत 45 “��� eक�क५ त म�ल jर स�व� कर [०ध०नयम 2�1� �2�1� क� 13� क� ध�र� 14 म< ०नॢदZु Jयॢफ क� ०सव�य �Öय�क र०जFI-क५ त Jयॢफ य� ]नप१ट स�व� ॢवतरक य� [०नव�सG कर�ध�य Jयॢफ य� ध�र� 1� य� ध�र� 51 य� ध�र� 52 क� [धGन कर द�न� व�ल� क#^ Jयॢफ, ज;स� भG म�मल� ह#, _फ कर [व०ध क� ०लe ��प ज�eसट�\र , 3ख म< ॢववरणG, स�ध�रण प#टZल क� म�Qयम स� ]ल�ÇI�०नक Sप स� य� त# सGध� य� \य१फ ह�र� [०धस३०चत स१ॢवध� क� >U क� म�Qयम स� _मरवत\ म�ह क� 2�व< ॢदन तक य� _सस� पहल� �Fत१त कर<ग� ?
पर>त१ करद�त� ०जसक� ॢपछल� ॢवम वषZ म< 5 कर#ड Yपe तक क� स.क०लत \वतZ ह; ०जसक� क�रब�र क� म१Èय Fथ�न छतGसगढ, मQय�द�श, ग१जर�त, मह�र�ृ, कन�Zटक, ग#व�, क� रल, त०मलन�ड३, त�ल.ग�न�, \.k �द�श र�Îय; दमण jर द-व, jर द�दर� jर न�गर हव�ल-, प१ड१च�र-, [.डम�न jर ०नक#ब�र हGप सम३ह य� ल¡द-प स.घ र�Îय¡�̂ म< ह;, [फ३बर, 2020 स� म�चZ, 2021 क� म�ह क� ०लe _फ ०नयम�वल- क� तहत �Sप ज�eसट�\र,3ख म< ॢववरणG, स�ध�रण प#टZल क� म�Qयम स� ]ल�ÇI�०नक Sप स�, _फ म�ह क� [>तरवत\ म�ह क� 22व< ॢदन तक य� _सस� पहल� �Fत१त कर�ग� ?
पर.त१ jर ॢक करद�त� ०जसक� ॢपछल� ॢवम वषZ म< 5 कर#ड Yपe तक क� स.क०लत \वतZ ह; ०जसक� क�रब�र क� म१Èय Fथ�न ॢहम�चल �द�श, प.ज�ब, _Ö तर�ख.ड, हॢरय�ण�, र�जF थ�न, _Ö तर �द�श, ॢबह�र, ०स०Ç कम, [Yण�चल �द�श, न�ग�ल1ड, म०णप१र, ०मज#रम, ०^प१र�, म�घ�लय, [सम, प०W चमG ब.ग�ल, झ�रख.ड य� iॢ‾श� र�Î य, ज/ म३ jर कW मGर, लल�ख, च.‾Gग° य� ॢदZ ल- स.घ र�Î य¡�̂ " म< ह;, [फ३बर, 2020 स� म�चZ, 2021 क� म�ह क� ०लe _फ ०नयम�वल- क� तहत �Sप ज�eसट�\र,3ख म< ॢववरणG, स�ध�रण प#टZल क� म�Qयम स� ]ल�ÇI�०नक Sप स�, _फ म�ह क� [>तरवत\ म�ह क� 24व< ॢदन तक य� _सस� पहल� �Fत१त कर�ग�?
5. _Ç त ०नयम�वल- क� ०नयम �1 क� F थ�न पर 1 जनवर-, 2�21 स� ०न/ न०ल०खत ०नयम �०तFथ�ॢपत ॢकय� ज�eग�, [थ�ZतP45 6 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 “�1. ॢववरण� �- त१त करन क� ��प jर र�०त.- �1� यथ�०F थ०त, eक�क५ त म�ल jर स�व� कर [०ध०नयम, 2�1� �2�1� क� 13� क� ध�र� 14 म< ०नॢदZp ट J य०Ç त स� ०भ> न �Ö य�क र०जF I-क५ त J य०Ç त य� ]नप१ट स�व� �द�त� य� [०नव�सG कर�ध�य J य०Ç त य� ध�र� 1� [थव� ध�र� 51 य� यथ�०F थ०त ध�र� 52 क� [धGन कर क� स.द�य करन� व�ल� J य०Ç त य� त# सGध� य� \य१Ç त ह�र� [०धस३०चत स१ॢवध� क� > U क� म�Q यम स� ]ल;Ç I�०नक Sप म< ��प ज�eसट�\र�3ख म< ॢववरणG स�म�> य प#टZल क� म�Q यम स� नGच� यथ� ॢव०नॢदZp ट–
(i) ध�र� 3E क� _पध�र� �1� क� [धGन, �Ö य�क म�स य� _सक� भ�ग क� ०लe fसG [व०ध क� _Ö तरवत\ म�स क� 2�व< ॢदन क# य� _सक� पहल� �F त१त कर�ग� 4
(ii) ध�र� 3E क� _पध�र� �1� क� पर.त१क क� [धGन, �Ö य�क ०तम�ह- य� _सक� भ�ग क� ०लe नGच� द- ग^ स�रणG क� F त.भ �2� म< _०Z ल०खत र०जF I-क५ त J य०Ç तय" क� वगZ क� ०लe, _Ç त स�रणG क� F त.भ �3� क� तÖ F थ�नG �ॢव०p ट म< _०Z ल०खत त�र-ख क# य� _सक� पहल� �F त१त कर�ग�, [थ�ZतP45 स�रण� /म स1. र०ज- 2�क५ त वP यॢफय6 क� वगZ ०नयत त�र�ख 819 �2� �3�
1. र०जF I-क५ त J य०Ç त ०जनक� क�रब�र क� म३ल F थ�न छÖ तGसग°, मQ य �द�श, ग१जर�त, मह�र�p I, कन�Zटक, ग#व�, क� रल, त०मलन�ड१, त�ल.ग�न�, \.k�द�श र�Î य", दमण jर द-व तथ� द�दर� jर न�गर हव�ल-, प१ड१Ì च�र-, [.दम�न jर ०नक#ब�र हGप सम३ह य� ल¡द-प स.घ र�Î य¡�̂ " म< ह; ?
fसG ०तम�ह- क� _Ö तरवत\ म�स क� ब�]सव< ॢदन ?
2. र०जF I-क५ त J य०Ç त ०जनक� क�रब�र क� म३ल F थ�न ॢहम�चल �द�श, प.ज�ब, _Ö तर�ख.ड, हॢरय�ण�, र�जF थ�न, _Ö तर �द�श, ॢबह�र, ०स०Ç कम, [Yण�चल �द�श, न�ग�ल1ड, म०णप१र, ०मज#रम, ०^प१र�, म�घ�लय, [सम, प०W चमG ब.ग�ल, झ�रख.ड य� iॢ‾स� र�Î य", ज/ म३5 कW मGर, लल�ख, च.‾Gग° य� ॢदZ ल- स.घ र�Î य¡�^" म< ह;?
fसG ०तम�ह- क� _Ö तरवत\ म�स क� चNबGसव< ॢदन ?
�2� _प०नयम �1� क� [धGन ॢववरणG �F त१त करन� क� ०लe [प�०¡त �Ö य�क र०जF I-क५ त J य०Ç त, ध�र� 4E क� _पब.ध" क� [धGन रहत� ह१e कर, M य�ज, श�०F त, फ�स य� ]स [०ध०नयम [थव� ]स [Q य�य क� _पब.ध" क� [धGन स.द�य ॢकसG 7 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 [> य रकम क� ०लe ]ल;Ç I�०नक नगद ख�त� य� ]ल;Ç I�०नक �Ö यय ख�त� क� ॢवकलन ह�र� _सक� द�०यÖ व" क� ०नवZहन कर�ग� jर ॢववरणG म< M यNर� ��प ज�eसट�\र �3ख म< स०/ म०लत कर�ग� ?
�3� �Ö य�क र०जF I-क५ त J य०Ç त ०जसस� _प०नयम �1� क� ख.ड (ii) क� [धGन �Ö य�क ०तम�ह- क� ०लe ॢववरणG �F त१त करन� [प�०¡त ह;, ०तम�ह- क� �Öय�क पहल� द# म�स क� _Ö तरवत\ म�स क� पÌ चGसव< ॢदन तक ��प ज�eसट� प�eमट���� म< _Ç त रकम क� ०न¡�प ह�र� ध�र� 3E क� _पध�र� ��� क� पर.त१क क� [धGन बक�य� कर क� स.द�य कर�ग�4 पर.त१ \य१Ç त, पॢरषद क� ०सफ�ॢरश" पर, [०धस३चन� ह�र� कर�ध�य J य०Ç तय" क� fस� वगZ क� ०लe ज# _सम< [०धस३०चत ॢकe ज�e., ��प ज�eसट� प�eमट���� म< _Ç त रकम क� ०न¡�प करन� क� ०लe ०नयत त�र-ख क� ॢवF त�र कर सक� ग� 4 पर.त१ यह jर ॢक क� > U-य कर \य१Ç त ह�र� [०धस३०चत समय सGम� क� क#^ ॢवF त�र \य१Ç त ह�र� [०धस३०चत ॢकय� गय� समझ� ज�eग� 4 पर.त१ यह jर भG ॢक ��प ज�eसट� प�eमट���� म< ०न¡�प करत� समय fस� र०जF I-क५ त J य०Ç त – (क) ०तम�ह- क� पहल� म�स क� ०लe, ]ल;Ç I�०नक नगद ख�त� म< [०तश�ष क# ॢहस�ब म< ल� सक� ग� ;
�ख� ०तम�ह- क� द ३सर� म�स क� ०लe, पहल� म�स क� ०लe बक�य� कर क# [पव०जZत करत� ह१e ]ल;Ç I�०नक नगद ख�त� म< [०तश�ष क# ॢहस�ब म< ल� सक� ग� ?
�4� _पर#Ç त _प०नयम �3� क� पर.त१क क� [धGन र०जF I-क५ त J य०Ç तय" ह�र� ०न०¡r त रकम ��प ज�eसट�\र�3ख म< _Ç त ०तम�ह- क� ०लe ॢववरणG फ�]ल करत� समय ॢवक०लत क� ज�eगG jर ]स �क�र ०न०¡r त रकम म< स� ]ल;Ç I�०नक नगद ख�त� म< [०तश�ष म< प‾G ह१^ fसG रकम क� �०तद�य क� ॢकसG द�व� क# क� वल _Ç त ०तम�ह- क� ०लe ��प ज�eसट�\र�3ख म< ॢववरणG फ�]ल ॢकe ज�न� क� पW च�तP ह- [न१¢�त ॢकय� ज�eग� ? ”?
�. _Ç त ०नयम�वल- क� ०नयम �1 क� पW च�तP ०न/ न०ल०खत ०नयम [.त4F थ�ॢपत ॢकय� ज�eग�, [थ�ZतP45 “�1क. ०तम�ह� ॢववरण� �- त१त करन क ०लe चयन क= र�०त.5 �1� ध�र� 3E क� _पध�र� �1� क� पर.त१क क� [धGन ०तम�ह- \ध�र पर ॢववरणG �F त१त करन� क� ०लe \श०यत �Ö य�क र०जF I-क५ त J य०Ç त ]स स.ब.ध म< [०धस३०चत शतt jर ०नबuधन" क� [न१स�र ०तम�ह- \ध�र पर ॢववरणG �F त१त करन� क� ०लe प३वZवत\ ०तम�ह- क� द ३सर� म�स क� पहल� ॢदन स� _स ०तम�ह- क� ०जसक� ०लe चयन ॢकय� ज�न� ह;, _स ०तम�ह- क� पहल� म�स क� [.०तम ॢदन तक ]ल;Ç I�०नक Sप स� स�म�> य प#टZल पर _सक� ��थ०मकत� _पद०शZत कर�ग� 4 8 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 पर.त१ जह�. eक ब�र fस� ॢवकZ प क� �य#ग कर ०लय� गय� ह; त# _Ç त र०जF I-क५ त J य०Ç त भॢवp य कर [व०धय" क� ०लe ०तम�ह- \ध�र पर ॢववरणG �F त१त करन� ज�र- रख�ग�, जब तक ॢक _Ç त र०जF I-क५ त J य०Ç त,- �क� ]स स.ब.ध म< [०धस३०चत शतt jर ०नबuधन" क� [न१स�र ०तम�ह- \ध�र पर ॢववरणG �F त१त करन� क� ०लe [प�^ नह-. ह# ज�त� ह;; य� �ख� ]ल;Ç I�०नक Sप स� स�म�> य प#टZल पर म�०सक \ध�र पर ॢववरणG �F त१त करन� क� चयन करत� ह;4 पर.त१ यह jर ॢक र०जF I-क५ त J य०Ç त ०तम�ह- ॢववरणG �F त१त करन� क� चयन करन� क� ०लe प�^ नह-. ह#ग� यॢद fस� ॢवकZ प क� �य#ग करन� क� त�र-ख पर बक�य� [.०तम ॢववरणG �F त१त नह-. क� ग^ ह; ?
�2� र०जF I-क५ त J य०Ç त, ०जसक� च�ल३ ॢवÖ तGय वषZ क� दNर�न सकल \वतZ प�.च कर#‾ Yपe स� [०धक ह;, _स ०तम�ह- ०जसक� दNर�न _सक� सकल \वतZ 5 कर#‾ Yपe स� [०धक ह#त� ह;, वह _Ö तरवत\ ०तम�ह- क� पहल� म�स स� ]ल;Ç I�०नक Sप म< स�म�> य प#टZल पर म�०सक \ध�र पर ॢववरणG �F त१त करन� क� चयन कर�ग� ?
�. _Ç त ०नयम�वल- क� ०नयम �2 म<,-
(i) _प०नयम (1) म< शM द", [.क", [¡र" jर क#p ठक" “य� व�०णÎय5कर ॢवभ�ग क� [०धस३चन� स.Èय� 2v2�1E5र�Îय5कर �दर�, ॢदन�.क � म�चZ, 2�1E* ०जस� ॢबह�र गजट [स�ध�रण [.क स.Èय� 5 34�, ॢदन�.क � म�चZ, 2�1E ह�र� �क�०शत ॢकय� गय� थ�* क� ल�भ ��r त करत� ह१e कर क� स.द�य करन�व�ल�” क� ल#प ॢकय� ज�eग� ;
(ii) _प०नयम �4� म< शM द"* [.क", [¡र" jर क#p ठक" “य� व�०णÎय5कर ॢवभ�ग क� [०धस३चन� स.Èय� 2v2�1E5र�Îय5कर �दर�, ॢदन�.क � म�चZ, 2�1E* ०जस� ॢबह�र गजट [स�ध�रण [.क स.Èय�534�, ॢदन�.क � म�चZ, 2�1E ह�र� �क�०शत ॢकय� गय� थ� क� ल�भ ��r त ॢकय� ह; ” क� ल#प ॢकय� ज�eग� ;
(iii) _प०नयम �4� क� F पp ट-करण म< शM द"* [.क", [¡र" jर क#p ठक" “य� व�०णÎय 5 कर ॢवभ�ग क� [०धस३चन� स.Èय� 2v2�1E5र�Îय5कर �दर�, ॢदन�.क � म�चZ, 2�1E* ०जस� ॢबह�र गजट [स�ध�रण [.क स.Èय� 5 34�, ॢदन�.क � म�चZ, 2�1E ह�र� �क�०शत ॢकय� गय� थ�* क� ल�भ ��r त करत� ह१e कर क� स.द�य क� ॢवकZ प ल�न� ” क� ल#प ॢकय� ज�eग� ;
(iv) _प०नयम ��� क� ल#प ॢकय� ज�eग� ?
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3. \^ट�स� क� _पल�ध स�र�1श (सभ� भ�ग6 मD र�०श �पय मD ) /म स1.
श�षZक ज�eसट�\र 3ख स�रण� eक=क५ त कर 8?.9 क FG�य कर 8?.9 र�Îय@@@@स1घ र�Îय कर 8?.9 _पकर 8?.9 पर�मशZ w� ॢडट ०जस� �Sप जGeसट-\र53ख क� तहत ०लय� ज� सकत� ह;
भ�ग क _पलMध \^ट-सG 5 ��Sप जGeसट-\र53ख क� स.ब.०धत शGषZक म< w� ॢडट क� द�व� ॢकय� ज� सकत� ह;
I [>य सभG \^ट-सG5ॢरवसZ च�जZ स� ०भ>न [>य \प३०तZय�., ज# ॢक प.जGक५ त Jयॢफय" ह�र� क� गयG ह" 48क9859 यॢद यह धन�Öमक (positive) ह; त# जGeसट-\र53ख क# स�रणG 4�क��5� क� [.तगZत w� ॢडट ��़ क� ज� सकतG ह;?
यॢद यह aण�Öमक (negative) ह; त# जGeसट-\र53ख क� स�रणG 4�ख��2� क� [.तगZत w� ॢडट क# व�पस कर ॢदय� ज�eग�?
MयNर� बG2बG5 बGजक बG2बG5ड�ॢवट न#Ñस बG2बG5 बGजक �स.श#धन� बG2बG5ड�ॢवट न#Ñस �स.श#धन� II \^eसड� स \1तॢरक 48क9849 यॢद यह धन�Öमक 10 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 /म स1.
श�षZक ज�eसट�\र 3ख स�रण� eक=क५ त कर 8?.9 क FG�य कर 8?.9 र�Îय@@@@स1घ र�Îय कर 8?.9 _पकर 8?.9 पर�मशZ \प३०तZय�1 (positive) ह; त# जGeसट-\र53ख क# स�रणG 4�क��4� क� [.तगZत w� ॢडट ��़ क� ज� सकतG ह;?
यॢद यह aण�Öमक (negative) ह; त# जGeसट-\र53ख क� स�रणG 4�ख��2� क� [.तगZत w� ॢडट क# व�पस कर ॢदय� ज�eग�?
MयNर� \^ eस ड���� ब�जक \^ eस ड���� ब�जक (स1शNधन) III ॢरवसZ च�जZ क ०लe द�य� (liable) \वक �द�य
3.18घ94 8क9839 ]न \प३०तZय" क# कर क� भ१गत�न क� ०लe जGeसट-\र53ख क� स�रणG 3.1�घ� म< घ#ॢषत करन� ह#ग�?
w� ॢडट क# कर क� भ१गत�न करन� पर जGeसट-\र53ख क� स�रणG 4�क��3� क� [.तगZत ��़ ॢकय� ज� सकत� ह;?
MयNर� बG2बG5 बGजक बG2बG5ड�ॢवट न#Ñस बG2बG5 बGजक �स.श#धन� बG2बG5ड�ॢवट न#Ñस �स.श#धन� IV म�ल क� \य�त 4�क��1� यॢद यह धन�Öमक (positive) ह; त# w� ॢडट क# जGeसट-\र53ख क� स�रणG 4�क��1� क� [.तगZत ��़ ॢकय� ज� सकत� ह;?
यॢद यह aण�Öमक 11 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 /म स1.
श�षZक ज�eसट�\र 3ख स�रण� eक=क५ त कर 8?.9 क FG�य कर 8?.9 र�Îय@@@@स1घ र�Îय कर 8?.9 _पकर 8?.9 पर�मशZ (negative) ह; w� ॢडट क# जGeसट-\र53ख क� स�रणG 4�ख��2� क� [.तगZत व�पस करन� ह#ग�?
MयNर� \^eमपGजG5ॢवद�श स� म�ल क� \य�त \^eमपGजG 5�स.श#धन� \^eमजGeस^ज;ड5ॢवश�ष \०थZक ज#न �eस^ज;ड� स� म�ल क� \य�त \^eमजGeस^ज;ड5�स.श#धन� भ�ग ख \^ट�स� क= व�पस�� / ॢडट कN ज�eसट�\र�3ख क ��स1०गक श�षZक मD व�पस करन� हNग�?
I [Fय 48ख9829 यॢद यह धन�Öमक (positive) ह; w� ॢडट क# जGeसट-\र53ख क� स�रणG 4�ख��2� क� [.तगZत व�पस करन� ह#ग�?
यॢद यह aण�Öमक (negative) ह; त# w� ॢडट क� प१नz द�व� ॢकय� ज� सकत� ह; वशत{ ॢक पहल� क� fसG ०Fथ०त म< ]सक# व�पस कर ॢदय� गय� ह#?
MयNर� बG2बG5w� ॢडट न#Ñस बG2बG5w� ॢडट न#Ñस �स.श#धन� बG2बG5w� ॢडट न#Ñस �ॢरवसZ च�जZ� बG2बG5w� ॢडट न#Ñस �ॢरवसZ च�जZ� �स.श#धन� \^eसडG5 w� ॢडट न#Ñस \^eसडG5 w� ॢडट न#Ñस �स.श#धन� 12 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 4- \^ट�स� _पल�ध न हNन क� स1०¡़ ॢववरण /म स1.
श�षZक ज�eसट�\र 3ख स�रण� eक=क५ त कर 8?.9 क FG�य कर 8?.9 र�Îय@@@@स1घ र�Îय कर 8?.9 _पकर 8?.9 पर�मशZ w� ॢडट ०जस� जGeसट-\र53ख क� तहत नह-. ०लय� ज� सकत� ह;
भ�ग क \^ट�स� _पल�ध नह�1 I [>य सभG \^ट-सG 5 ॢरवसZ च�जZ स� ०भ>न [>य \प३०तZय�., ज# ॢक प.जGक५ त Jयॢफय" ह�र� क� गयG ह" ल�ग३ नह�1 fसG w� ॢडट क# जGeसट-\र53ख म< नह-. ०लय� ज�eग�?
MयNर� बG2बG5 बGजक बG2बG5ड�ॢवट न#Ñस बG2बG5 बGजक �स.श#धन� बG2बG5ड�ॢवट न#Ñस �स.श#धन� II \^eसड� स \वक �द�य ल�ग३ नह�1 fसG w� ॢडट क# जGeसट-\र53ख म< नह-. ०लय� ज�eग�?
MयNर� \^ eस ड���� ब�जक \^ eस ड��स1शNधन� ब�जक III ॢरवसZ च�जZ क ०लe द�य� (liable) \वक �द�य
3.18घ9 कर भ१गत�न क� ०लe ]न \प३०तZय" क� घ#षण� जGeसट-\र53ख क� स�रणG
3.1�घ� म< क� ज�eगG? यसॢप, _स पर w� ॢडट नह-. ह#ग� ?
MयNर� बG2बG5 बGजक बG2बG5ड�ॢवट न#Ñस बG2बG5 बGजक �स.श#धन� बG2बG5ड�ॢवट न#Ñस �स.श#धन� भ�ग ख \^ट�स� क= व�पस� I [Fय 48ख9829 w� ॢडट क# 13 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 जGeसट-\र53ख क� स�रणG 4�ख��2� क� [.तगZत व�पस ॢकय� ज�eग�?
MयNर� बG2बG5w� ॢडट न#Ñस बG2बG5w� ॢडट न#Ñस �स.श#धन� बG2बG5w� ॢडट न#Ñस �ॢरवसZ च�जZ� बG2बG5w� ॢडट न#Ñस �ॢरवसZ च�जZ� �स.श#धन� \^eसडG5 w� ॢडट न#Ñस \^eसडG5w� ॢडट न#Ñस �स.श#धन� ०नद{शz
1. �य१फ शMद�वल-5 क. \^ट-सG , ]नप१ट ट;Çस w� ॢडट ख. बG2बG , ॢबजन�स ट३ ॢबजन�स ग. \^eसडG , ]नप१Ñस सॢवZस ॢडFट-Mय३टर घ. \^eमपGजG , ]/प#टZ gफ ग१Óस ङ. \^eमपGजGeस^ज;ड , ]/प#टZ gफ ग१Óस �#म eस^ज;ड
2. महÖवप३णZ सल�ह> क) �Sप जGeसट-\र -2ख eक fस� ॢववरण ह; ०जस� \प३०तZकत�Z ह�र� [पन� स.ब.०धत �Sप जGeसट-\र -1* 5* jर � म< �द�न क� ग^ ज�नक�र- क� \ध�र पर त;य�र ॢकय� ज�त� ह;? यह eक [चल ॢववरण ह; jर eक म�ह म< eक ब�र _पलMध कर�य� ज�eग�? \प३०तZकत�Z ह�र� [पन� स.ब.०धत �Sप जGeसट-\र -1* 5 jर � म< स� ॢकसG म< भG ज# दFत�व�ज स.लÉन ॢकय� गय� ह1* _स� स.ब.०धत \प३०तZकत�Z क� फ�]०ल.ग क� त�र-ख क� [गल� �Sप जGeसट-\र -2ख म< दश�Zय� ज�eग�? करद�त�i. क# सल�ह द- ज�तG ह; ॢक व# �Sप जGeसट-\र -2B क� �य#ग �Sप जGeसट-\र -3B म< _पलMध ]नप१ट ट;Çस w� ॢडट ल�न� क� ०लय� कर< ? ह�ल�.ॢक* [०तॢरफ MयNर� क� ०Fथ०त म<* व� स.ब.०ध �Sप जGeसट-\र -2क �०जस� व�Fतॢवक समय क� \ध�र [सतन ॢकय� ज�त� रहत� ह;� म< jर [०धक MयNर" क� ०लe द�ख सकत� ह1?
ख) ]नप१ट ट;Çस w� ॢडट क# ०न/न०ल०खत ०Fथ०तय" म< _पलMध न ह१\ दश�Zय� ज�eग�z5 i. म�ल य� स�व�i. य� द#न" क� \प३०तZ क� _न बGजक य� ड�ॢबट न#ट म<* जह�. बGजGeसट- eÇट* 2�1� क� ध�र� 1� क� _पध�र� �4� क� ��वध�न" क� [न१स�र ��़कत�Z ]नप१ट ट;Çस w� ॢडट क� प�^ नह-. ह#त� ह; ?
ii. _न बGजक य� ड�ॢबट न#ट म<* जह�. \प३०तZकत�Z �जGeसट-\^eन� jर \प३०तZ क� Fथ�न eक ह- र�Îय म< ह# jर ��़कत�Z द ३सर� र�Îय म< ?
14 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 ह�.ल�ॢक fसG [>य ०Fथ०तय�. भG ह# सकतG ह1 जह�. करद�त� क# ]नप१ट ट;Çस w� ॢडट _पलMध न ह# प�त� ह# jर _स� ०सFटम ह�र� भG त;य�र न ॢकय� गय� ह#? वह�. करद�त� क# [पन� \.कलन Fवतz करन� च�ॢहe jर fसG w� ॢडट क# �Sप जGeसट-\र -3ख म< व�पस कर द�न� च�ॢहe?
3. यह द�ख� ज�न� च�ॢहय� ॢक �Sप जGeसट-\र -2ख म< \पक� स.ब.०धत \प३०तZकत�Zi. ह�र� भर� गय� सभG जGeसट-\र51s* 5s jर �s* ह# सकत� ह1* ज# स�म�>यतz स.ब.०धत \प३०तZकत�Z क� ह�र� च१न� गe ॢवकZप �म�०सक य� ^;म�०सक� क� \ध�र पर द# लग�त�र जGeसट-\र51 य� \^eफeफ भरन� क� त�र-ख क� बGच भर� गय� ह1? ०जस त�र-ख स� स.ब.०धत ड�ट� ०लय� गe ह" _स� बGजGeसट- ०नयम�वल- म< _०Zल०खत ह; jर gनल�]न प#टZल पर “सल�ह द<ख�” क� [.तगZत _पलMध कर� ॢदय� ज�त� ह; ? _द�हरण�थZ फरवर- म�ह क� जGeसट-\र52ख म< व� सभG दFत�व�ज ह"ग� ज# ॢक _न \प३०तZकत�Zi. ह�र� भर� गय� ह"ग� ०ज>ह"न� [पन� जGeसट-\र51 क# म�०सक \ध�र पर भरन� क� ॢवकZप च१न� ह#ग�* ज# ॢक 12 फरवर- क� ��:00 बज� स� ल�कर 11 म�चZ क� 23:5E बज� तक क� ह#ग�?
4. ]सम< \]सग�ट ०सFटम स� ��़ म�ल क� \य�त स� स.ब.०धत ज�नक�र- भG श�०मल ह#गG ०जसम< ॢवश�ष \०थZक ज#न ]क�^य" स� ��़ \य�त स.ब.धG \.क‾� भG श�०मल ह"ग�?
5. यह न#ट ॢकय� ज�न� च�ॢहe ॢक स�व�i. क� \य�त पर लगन� व�ल� �०तवत\ �द�य कर क� �Öयय क� MयNर� ]स ॢववरण म< श�०मल नह-. ॢकय� ज�त� ह; jर ]स� करद�त�i. क� ह�र� �Sप जGeसट-\र53 ख क� स�रणG 4�क��2� म< दश�Zय� ज�त� रह�ग�?
�. स�रणG 3 म< _स \^ट-सG क� स.०¡़ ॢववरण ह#ग� ज# �Sप जGeसट-\र52ख म< _Öप>न करन� क� त�र-ख तक _पलMध ह#ग�? ]स� ०न/न०ल०खत 2 भ�ग" म< ॢवभ�०जत ॢकय� गय� ह;?
क. भ�ग क म< _स w� ॢडट क� स.०¡़ ॢववरण ह#ग� ०जस� �Sप जGeसट-\र53 ख क� स.ब.०धत स�रणG म< ��़ ॢकय� गय� ह#?
ख. भ�ग ख म< _स w� ॢडट क� स.०¡़ ॢववरण ह#ग� ०जस� �Sप जGeसट-\र53 ख क� स.ब.०धत स�रणG म< व�पस ॢकय� ज�न� ह;?
�. स�रणG 4 म< _स \^ट-सG क� स.०¡़ ॢववरण ह#ग� ज# �Sप जGeसट-\र52ख म< _Öप>न करन� क� त�र-ख तक ��़ न ॢकय� गय� ह#? ]स स�रणG म< _पलMध w� ॢडट क# �Sप जGeसट-\र53 ख म< w� ॢडट क� Sप म< ��़ नह-. ॢकय� ज�eग�? पर.त१ ॢरवसZ च�जZ क� \ध�र पर कर क� भ१गत�न करन� क� द�०यÖव jर w� ॢडट न#Ñस क� ��०़ पर w� ॢडट क# व�पस करन� क� द�०यÖव fस� \प३०तZकत�Zi.
पर बन� रह�ग�?
e. करद�त�i. क# सल�ह द- ज�तG ह; ॢक व� यह स१०न०ात रख< ॢक �Sप जGeसट-\र52ख म< _Öप>न ॢकय� गय� ड�ट� _नक� ॢरक�डZ jर बह- ख�त� स� म�ल ख�त� ह#? करद�त� यह स१०न०ात कर<ग� ॢक5 क. ॢकसG भG पॢर०Fथ०त म< ॢकसG भG दFत�व�ज पर w� ॢडट द#ब�र� न ल< ?
ख. जह�. भG जSर- ह# वह�� w� ॢडट क# व�पस कर ॢदय� ज�e ?
ग. ॢरवसZ च�जZ \ध�र पर कर क� भ१गत�न [वWय ॢकय� ज�e ?
E. बGजक* w� ॢडट न#Ñस* ड�ॢवट न#Ñस* \^eसडG बGजक* \^eसडG w� ॢडट jर ड�ॢवट न#Ñस* �ॢवॢु क� ॢबल क� MयNर� ]Öय�ॢद gनल�]न _पलMध कर�य� ज�eग� jर ]सक# ड�_नल#ड ॢकय� ज�न� क� स१ॢवध� भG ह#गG?
15 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 1�. fसG भG ०Fथ०त ह# सकतG ह; जह�. कर क� ल�ग३ दर क� �०तशत भG सरक�र क� ह�र� [०धस३०चत ॢकय� ज�e ? जह�. fसG दर ल�ग३ ह# वह�. बGजकvदFत�व�ज" म< eक [लग स� क�लम क� JयवFथ� ह#गG?
11. स�रणGव�र ०नद{श स�रण� स1. तथ� श�षZक ०नदSश स�रणG 3* भ�ग क* खÕड I* [>य सभG \^ट-सG 5 ॢरवसZ च�जZ स� ०भ>न \प३०तZय�. ज# ॢक प.जGक५ त Jयॢफय" क� ह�र� क� ग^ ह" i. ]स खÕड म< _न \प३०तZय" क� MयNर� ह#ग� �_नस� ०भ>न ०जनपर कर क� भ१गत�न ॢरवसZ च�जZ क� \ध�र पर ॢकय� ज�न� ह#� ०जनक� घ#षण� कर द- गयG ह# jर \पक� \प३०तZकत�Zi. क� दव�र� �Sप जGeसट-\र -1 jर 5 म< ०ज>ह< द�यर कर ॢदय� गय� ह#?
ii. ]स स�रणG म< क� वल वह- \प३०तZय�. दश�ZयG ज�तG ह1 ०जनपर ]नप१ट ट;Çस w� ॢडट _पलMध ह"?
iii. aण�Öमक w� ॢडट, यॢद क#^ ह# त#, बG2बG* बGजक jर ड�ॢवट न#Ñस म< स.श#धन स� ह# सकतG ह;? fसG w� ॢडट क# �Sप जGeसट-\र -3ख क� स�रणG 4�ख��2� म< व�पस कर ॢदय� ज�eग�?
स�रणG 3, भ�ग क, खÕड II \^eसडG स� \वक �द�य i. ]स खÕड म< _न \प३०तZय" क� MयNर� ॢदय� गय� ह#त� ह;
०जसक# ॢक ॢकसG ]नप१ट सॢवZस ॢडFट-Mय३टर क� ह�र� घ#ॢषत ॢकय� गय� ह; jर _स� �Sप जGeसट-\र -� म< द�यर ॢकय� गय� ह#?
ii. ]स स�रणG म< क� वल वह- \प३०तZय�. दश�ZयG ज�तG ह1 ०जनपर \^ट-सG _पलMध ह"?
iii. aण�Öमक w� ॢडट* यॢद क#^ ह# त#, \^eसडG स.श#धन5 बGजक म< स.श#धन स� ह# सकतG ह;? fसG w� ॢडट �Sप जGeसट-\र -3ख क� स�रणG 4�ख��2� म< व�पस कर ॢदय� ज�eग�?
स�रणG 3, भ�ग क, खÕड III \वक �द�य ज# ॢक ॢरवसZ च�जZ क� �०त द�यG ह# i. ]स खÕड म< व� सभG \प३०तZय�. \तG ह1 ०जनपर कर क� भ१गत�न ॢरवसZ च�जZ क� \ध�र पर ॢकय� ज�त� ह;* ०जसक� घ#षण� \पक� \प३०तZकत�Z ह�र� क� गयG ह# jर _स� �Sप जGeसट-\र -1 म< द�यर ॢकय� गय� ह#?
ii. ]स स�रणG म< क� वल वह- \प३०तZय�. दश�ZयG ज�तG ह1 ०जनपर \^ट-सG _पलMध ह"?
iii. कर क� भ१गत�न क� ०लe fसG \प३०तZय" क� घ#षण� �Sप जGeसट-\र -3ख क� स�रणG 3.1�घ� म< क� ज�eगG? कर क� भ१गत�न पर w� ॢडट क# �Sप जGeसट-\र -3ख क� स�रणG 4�क��3� क� [.तगZत ��़ क� ज� सकतG ह;?
स�रणG 3, भ�ग क, खÕड IV म�ल क� \य�त i. ]स खÕड म< \पक� ह�र� भ१गत�न ॢकय� गय� _स \^जGeसट- क� MयNर� ह#त� ह; ज# ॢक ॢवद�श य� eस^ज;ड ]क�^य"vड�वलपसZ स� ॢकय� गय� म�ल क� \य�त पर ॢबल 16 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 gफ e>I- jर _सक� स.श#धन म< ॢकय� गय� ह#? ]स MयNर� क# \]सग�ट ०सFटम स� ०नकटतम व�Fतॢवक समय क� \ध�र पर [सतन ॢकय� ज�त� रहत� ह;?
ii. ]स स�रणG म< _न \य�त स� स.ब.०धत ड�ट� ह"ग� ज# ॢक \प �जGeसट-\^eन� क� ह�र� _स मह-न� म< ॢकय� गय� ह# ०जस मह-न� क� ०लe �Sप जGeसट-\र -2ख क# त;य�र ॢकय� ज� रह� ह#?
iii. \]सग�ट क� स.दभZ त�र-ख वह त�र-ख ह#गG ०जस त�र-ख स� ��़कत�Z ]नप१ट ट;Çस w� ॢडट क# ल�न� क� प�^ बनत� ह;?
iv. ]स स�रणG म< यह भG बत�य� गय� ह; ॢक ॢकन ॢबल gफ e>I- म< स.श#धन ह१\ ह;?
v. यह ज�नक�र- \]सग�ट स� ��़ ड�ट� क� \ध�र पर स�रणG म< द- ज�तG ह;? क#ॢरयर \य�त ज;स� क०तपय \य�त" स� स.ब.०धत ज�नक�र- _पलMध नह-. ह# सकतG ह;?
स�रणG 3, भ�ग ख, खÕड I [>य i. ]स खÕड म< ��़ w� ॢडट न#Ñस jर _सक� स.श#धन क� MयNर� ह#त� ह; ०जसक� घ#षण� \पक� \प३०तZकत�Z ह�र� क� ग^ ह#तG ह; jर _सक# _सन� [पन� �Sप जGeसट-\र -1 jर 5 म< ॢकय� ह#त� ह;?
ii. fसG w� ॢडट क# �Sप जGeसट-\र -3ख क� स�रणG 4�ख��2� क� [.तगZत व�पस कर ॢदय� ज�eग�? यॢद यह म३Zय aण�Öमक ह; त# w� ॢडट क� प१नz द�व� ॢकय� ज� सक� ग� बशत{ ॢक _सक# पहल� ॢकसG ०Fथ०त म< व�पस कर ॢदय� गय� ह#?
स�रणG 4* भ�ग क* खÕड I* [>य सभG \^ट-सG5ॢरवसZ च�जZ स� ०भ>न \प३०तZय�. ज# ॢक प.जGक५ त Jयॢफय" क� ह�र� क� ग^ ह" i. ]स खÕड म< _न \प३०तZय" क� MयNर� ह#ग� �_नस� ०भ>न ०जनपर कर क� भ१गत�न ॢरवसZ च�जZ क� \ध�र पर ॢकय� ज�न� ह#� ०जनक� घ#षण� कर द- गयG ह# jर \पक� \प३०तZकत�Zi. क� दव�र� �Sप जGeसट-\र -1 jर 5 म< ०ज>ह< द�यर कर ॢदय� गय� ह#?
ii. ]स स�रणG म< क� वल वह- \प३०तZय�. दश�ZयG ज�तG ह1 ०जनपर \^ट-सG _पलMध नह-. ह#तG ह"?
iii. यह क� वल स३चन� म�^ क� ०लe ह; jर fसG w� ॢडट क# �Sप जGeसट-\र -3ख म< नह-. ०लय� ज�eग�?
स�रणG 4, भ�ग क, खÕड II \^eसडG क� \वक �द�य i. इस ख$ड म' उन आप�ूत ,य- का /यौरा 2दया गया होता है िजसको :क :कसी इनपुट स<व,स >ड?ट�/यूटर के Aवारा घो<षत :कया गया है और उसे EFप जीएसट�आर -6 म' दायर :कया गया हो। ii. ]स स�रणG म< क� वल वह- \प३०तZय�. दश�ZयG ज�तG ह1 ०जनपर \^ट-सG _पलMध नह-. ह#तG ह"?
17 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 iii. यह क� वल स३चन� म�^ क� ०लe ह; jर fसG w� ॢडट क# �Sप जGeसट-\र -3ख म< नह-. ०लय� ज�eग�?
स�रणG 4, भ�ग क, खÕड III \वक �द�य ज# ॢक ॢरवसZ च�जZ क� �०त द�यG ह# i. ]स खÕड म< _न \प३०तZय" क� MयNर� ह#त� ह; ज# ॢक ॢरवसZ च�जZ क� �०त द�यG ह#तG ह1* ०जनक� घ#षण� \पक� \प३०तZकत�Z क� ह�र� क� ग^ ह#तG ह; jर _सन� _स� [पन� �Sप जGeसट-\र -1 म< द�यर ॢकय� ह#त� ह;?
ii. ]स स�रणG म< क� वल वह- \प३०तZय�. दश�ZयG ज�तG ह1 ०जनपर \^ट-सG _पलMध नह-. ह#तG ह"?
iii. कर क� भ१गत�न क� ०लe fसG \प३०तZय" क� घ#षण� �Sप जGeसट-\र -3ख क� स�रणG 3.1�घ� म< क� ज�eगG?
बहरह�ल fसG \प३०तZय" पर w� ॢडट _पलMध नह-. ह#गG?
स�रणG 4, भ�ग ख, खÕड I [>य i. ]स खÕड म< व� सभG \प३०तZय�. \तG ह1 ०जनपर w� ॢडट न#ट क� प�वतG eव. स.श#धन ह# jर ०जसक� घ#षण� \पक� \प३०तZकत�Z ह�र� क� गयG ह# jर _स� �Sप जGeसट-\र - 1 eव. 5 म< द�यर ॢकय� गय� ह#?
ii. ]स स�रणG म< क� वल वह- \प३०तZय�. दश�ZयG ज�तG ह1 ०जनपर \^ट-सG _पलMध नह-. ह#तG ह"?
iii. fसG w� ॢडट क# �Sप जGeसट-\र -3ख क� स�रणG 4�ख��2� क� [.तगZत व�पस कर ॢदय� ज�eग�?
[¼laŒlaŒ& ॢबw�5करvजGeसट-vॢवॢवध521/2017 (खंड-2)&2283½] fcgkj&jkT;iky ds vkns’k ls] MkWŒ izfrek] jkT; dj vk;qDr&lg&lfpoA ——— 11 fnlEcj 2020 ,lŒvksŒ 193] fnukad 11 fnlEcj 2020 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& ॢबw�5करvजGeसट-vॢवॢवध521/2017 (खंड-2)&2283½] fcgkj&jkT;iky ds vkns’k ls] MkWŒ izfrek] jkT; dj vk;qDr&lg&lfpoA ——— The 11th December 2020 S.O. 193, Dated 11th December 2020— 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 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 (Thirteenth Amendment) Rules, 2020.
18 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 10th day of November, 2020.
2. In the Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for rule 59,the following rule shall be substituted with effect from the 1st day of January, 2021 namely:- “59. Form and manner of furnishing details of outward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.
(2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the “IFF”) electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13thday of the said month.
(3) The details of outward supplies furnished using the IFF, for the first and second months of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.
(4) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the–
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(5) The details of outward supplies of goods or services or both furnished using the IFF shall include the –
(a) invoice wise details of inter-State and intra-State supplies made to the registered persons;
(b) debit and credit notes, if any, issued during the month for such invoices issued previously.”.
3. In the said rules, for rule 60, the following rule shall be substituted with effect from the 1st day of January, 2021, namely:- 19 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 “60. Form and manner of ascertaining details of inward supplies.-(1)The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be.
(2) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal.
(3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.
(4) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal
(5) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal.
(7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub-section (1) of section 39,in FORM GSTR-1 or using the IFF, as the case may be,-
(a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR-1for the preceding quarter to the due date of furnishing details using the IFF for the first month of the quarter;
20 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020
(b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the IFF for the second month of the quarter;
(c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter;
(iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-
(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39.”
4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall be inserted, namely: - “(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period:
Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, 21 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.”
5. In the said rules, for rule 61,the following rule shall be substituted with effect from the 1st day of January, 2021, namely: - “61. Form and manner of furnishing of return.-(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under –
(i) sub-section (1) of section 39,for each month, or part thereof, on or before the twentieth day of the month succeeding such month:
(ii) proviso to sub-section (1) of section 39,for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in column
(3) of the said Table, namely:– Table S. No. Class of registered persons Due Date
(1) (2) (3)
1. Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
twenty-second day of the month succeeding such quarter.
2. Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
twenty-fourth day of the month succeeding such quarter.
(2) Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.
(3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to subsection (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month:
22 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified by the Commissioner:
Provided also that while making a deposit in FORM GST PMT-06, such a registered person may –
(a) for the first month of the quarter, take into account the balance in the electronic cash ledger.
(b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month.
(4) The amount deposited by the registered person sunder sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.”.
6. In the said rules, after rule 61, the following rule shall be inserted, namely:- “61A. Manner of opting for furnishing quarterly return .-(1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39, shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised:
Provided that where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person,–
(a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard; or
(b) opts for furnishing of return on a monthly basis, electronically, on the common portal:
Provided further that a registered person shall not be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished.
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial year, shall opt for furnishing of return on a monthly basis, electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees.
7. In the said rules, in rule 62,
(i) in sub-rule (1), the words, figures, letters and brackets “or paying tax by availing the benefit of Commercial Taxes Department notification No.
2/2019-State Tax (Rate), dated the 7th March, 2019, published in the Bihar Gazette vide number 340, dated the 7th March, 2019” shall be omitted;
(ii) in sub-rule (4), the words, figures, letters and brackets “or by availing the benefit of Commercial Taxes Department notification No. 2/2019-State Tax 23 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 (Rate), dated the 7th March, 2019, published in the Bihar Gazette vide number 340, dated the 7th March, 2019” shall be omitted;
(iii) in the explanation to sub-rule (4), the words, figures, letters and brackets “or opting for paying tax by availing the benefit of Commercial Taxes Department notification No. 2/2019-State Tax (Rate), dated the 7th March, 2019, published in the Bihar Gazette vide number 340, dated the 7th March,
2019.” shall be omitted;
(iv) sub-rule (6) shall be omitted.
7. In FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:- “18. It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered persons shall be required to mention as may be specified in the notification issued from time to time under proviso to rule 46 of the said rules.
8. After FORM-2A, the following FORM shall be inserted, namely: – “FORM-2B [See rule 60(7)] Auto-drafted ITC Statement (From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE) Year - YYYY-YY Month
1. GSTIN 2(a). Legal name of the registered person 2(b). Trade name, if any 2(c). Date of generation DD/MM/YYYY HH:MM
3. ITC Available Summary (Amount in ₹ in all sections) S.no. Heading GSTR-3B table Integrated Tax (₹) Central Tax (₹) State/ UT tax (₹) Cess (₹) Advisory Credit which may be availed under FORM GSTR-3B Part A ITC Available - Credit may be claimed in relevant headings in GSTR-3B I All other ITC - Supplies from registered persons other than reverse charge 4(A)(5) If this is positive, credit may be availed under Table 4(A)(5) of FORM GSTR-3B.
If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
24 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 S.no. Heading GSTR-3B table Integrated Tax (₹) Central Tax (₹) State/ UT tax (₹) Cess (₹) Advisory D e ta il s B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) II Inward Supplies from ISD 4(A)(4) If this is positive, credit may be availed under Table 4(A)(4) of FORM GSTR-3B.
If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
D e ta il s ISD - Invoices ISD - Invoices (Amendment) III Inward Supplies liable for reverse charge
3.1(d) 4(A)(3) These supplies shall be declared in Table
3.1(d) of FORM GSTR- 3B for payment of tax.
Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax.
D e ta il s B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) IV Import of Goods 4(A)(1) If this is positive, credit may be availed under Table 4(A)(1) of FORM GSTR-3B.
If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
D e ta il s IMPG - Import of goods from overseas IMPG (Amendment) IMGSEZ - Import of goods 25 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 S.no. Heading GSTR-3B table Integrated Tax (₹) Central Tax (₹) State/ UT tax (₹) Cess (₹) Advisory from SEZ IMGSEZ (Amendment) Part B ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B I Others 4(B)(2) If this is positive, Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance.
D e ta il s B2B - Credit notes B2B - Credit notes (Amendment) B2B - Credit notes (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes ISD - Credit notes (Amendment)
4. ITC Not Available Summary (Amount in ₹ in all sections) S.no. Heading GSTR-3B Table Integrated Tax (₹) Central Tax (₹) State/UT tax (₹) Cess (₹) Advisory Credit which may not be availed under FORM GSTR-3B Part A ITC Not Available I All other ITC - Supplies from registered persons other than reverse charge NA Such credit shall not be taken in FORM GSTR-3B D e ta il s B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) II Inward Supplies from ISD NA Such credit shall not be taken in FORM GSTR-3B D e ta il s ISD - Invoices ISD Amendment - Invoices 26 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 S.no. Heading GSTR-3B Table Integrated Tax (₹) Central Tax (₹) State/UT tax (₹) Cess (₹) Advisory III Inward Supplies liable for reverse charge
3.1(d) These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on the same.
D e ta il s B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Part B ITC Reversal I Others 4(B)(2) Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
D e ta il s B2B - Credit notes B2B - Credit notes (Amendment) B2B - Credit notes (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes ISD - Credit notes (Amendment) Instructions:
1. Terms Used :- a. ITC – Input tax credit b. B2B – Business to Business c. ISD – Input service distributor d. IMPG – Import of goods e. IMPGSEZ – Import of goods from SEZ
2. Important Advisory:
a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5 and 6.
It is a static statement and will be made available once a month. The documents filed by the supplier in any FORMS GSTR-1,5 and 6would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier’s date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case for additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details.
b) Input tax credit shall be indicated to be non-available in the following scenarios: - 27 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of subsection (4) of Section 16 of BGST Act, 2017.
ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.
However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system. Taxpayers, should self-assess and reverse such credit in their FORM GSTR-3B.
3. It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-1s, 5s and 6s being filed by your suppliers, generally between the due dates of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data has been extracted is specified in the BGST Rules and is also available under the “View Advisory” tab on the online portal. For example, FORM GSTR-2B for the month of February will consist of all the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12 th February to 23:59 hours on 11 th March.
4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers.
5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B.
6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-
2B. It is divided into following two parts:
A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.
B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B.
7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B.
However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies.
8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall ensure that a. No credit shall be taken twice for any document under any circumstances.
b. Credit shall be reversed wherever necessary.
c. Tax on reverse charge basis shall be paid.
9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility.
10. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.
28 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020
11. Table wise instructions:
Table No. and Heading Instructions Table 3 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5.
ii. This table displays only the supplies on which input tax credit is available.
iii. Negative credit, if any may arise due to amendment in B2B– Invoices and B2B – Debit notes. Such credit shall be reversed in Table 4(B)(2) of FORM GSTR-3B.
Table 3 Part A Section II Inward Supplies from ISD i. This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6.
ii. This table displays only the supplies on which ITC is available.
iii. Negative credit, if any, may arise due to amendment in ISD Amendments – Invoices.
Such credit shall be reversed in table 4(B)(2) of FORM GSTR-3B.
Table 3 Part A Section III Inward Supplies liable for reverse charge i. This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been declared and filed by your suppliers in their FORM GSTR-1.
ii. This table provides only the supplies on which ITC is available.
iii. These supplies shall be declared in Table
3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax.
Table 3 Part A Section IV Import of Goods i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system.
ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM GSTR-2B is being generated for.
iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit.
iv. The table also provides if the Bill of entry 29 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 Table No. and Heading Instructions was amended.
v. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available.
Table 3 Part B Section I Others i. This section consists of the details of credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1 and 5 ii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance.
Table 4 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5.
ii. This table provides only the supplies on which ITC is not available.
iii. This is for information only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A Section II Inward Supplies from ISD i. This section consists of the details supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6.
ii. This table provides only the supplies on which ITC is not available.
iii. This is for information only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A Section III Inward Supplies liable for reverse charge i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-1.
ii. This table provides only the supplies on which ITC is not available.
iii. These supplies shall be declared in Table
3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on such supplies.
Table 4 Part B Section I Others i. This section consists details the credit notes received and amendment thereof which have been declared and filed by your suppliers in 30 ॢबह�र गजट �[स�ध�रण�! 11 �दस� बर 2020 Table No. and Heading Instructions their FORM GSTR-1 and 5 ii. This table provides only the credit notes on which ITC is not available.
iii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-2)-2283)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
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