�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 23 प�ष 1�43 �श�� (स�� पटन� 23) पटन�, व५ह प०तव�र, 13 जनवर! 2�22 okf.kT;&dj foHkkx ——— vf/klwpuk 13 tuojh 2022 ,lŒ vks0 68] fnukad 13 tuojh 2022—fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 10] 2011½ dh /kkjk 18 dh mi/kkjk ¼1½ }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq, fcgkj ds jkT;iky fcgkj Iks'kk dj fu;ekoyh] 2011 dk vkSj la'kks/ku djus gsrq fuEufyf[kr fu;ekoyh cukrs gSa %& 1- laf{kIr uke] foLrkj vkSj izkjaHkA& ¼1½ ;g fu;ekoyh fcgkj is'kk dj ¼la'kks/ku½ fu;ekoyh] 2021 dgh tk ldsxhA ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA ¼3½ ;g jkti= esa blds izdk'ku dh frfFk ls izo`Ùk gksxhA 2- fcgkj is'kk dj fu;ekokyh] 2011 ¼ftls blesa blds i'pkr ÞmDr fu;ekoyhß dgk x;k gS½ ds fu;e 3 esa la'kks/ku %& ¼1½ mDr fu;ekoyh ds fu;e 3 ds ik'oZ'kh"kZ esa **fuca/ku** 'kCn ds i'pkr ,d dkWek var%LFkkfir fd;k tk,xk ,oa ,sls var%LFkkfir fd;s x;s dkWek ds i'pkr~ **la'kks/ku vkSj mldk jíhdj.k** 'kCn tksM+s tk,axsA ¼2½ mDr fu;ekoyh ds fu;e 3 ds mifu;e ¼4½ ds i'pkr~ fuEufyf[kr u, mifu;e ¼5½ vkSj ¼6½ tksM+s tk,axs] vFkkZr %& Þ¼5½¼d½ tgk¡ fu;kstd ;k dVkSrhdÙkkZ ds uke ;k dj nkf;Ro dh frfFk esa dksbZ ifjoÙkZu gksrk gS] fu;kstd ,sls ifjorZu ds ianzg fnuksa dh vof/k ds Hkhrj] bysDVªkWfud :Ik ls ,d vkosnu lacaf/kr nLrkostksa ds lkFk okf.kT; dj foHkkx ds 'kkldh; osc&lkbV ij nkf[ky djsxkA 2 ॢबह�र गजट [स�ध�रण�� 13 जनवर� 2022 ¼[k½ mi fu;e ¼1½ esa fufnZ"V izkf/kdkjh] mfpr lR;kiu ds ckn] la'kks/ku dks vuqeksfnr djsxk vkSj fuca/ku dk la'kksf/kr izek.k i= vkosnd dks okf.kT;&dj foHkkx dh 'kkldh; osc&lkbV ij miyC/k djk;k tk,xkA ¼x½ tgk¡ vkosnu ;k blds lkFk izLrqr nLrkost esa deh ik;h tkrh gS] mDr izkf/kdkjh vkosnu dks vLohdkj dj nsxk vkSj rnuqlkj vkosnd dks lwfpr djsxkA ¼?k½ tgk¡ ifjorZu ds ifj.kkeLo:i & ¼i½ LFkk;h ys[kk la[;k ;k ,sls LFkk;h ys[kk la[;k ds vuqlkj uke] ;k ¼ii½ dj dVkSrh vkSj laxzg [kkrk la[;k ;k dj dVkSrh vkSj laxzg [kkrk la[;k ds vuqlkj uke] ;k ¼iii½ vapy dk {ks=kf/kdkj] ;k ¼iv½ uke vkSj iz—fr] ;k ¼v½ eky vkSj lsok dj igpku la[;k] esa ifjorZu gksrk gS] fu;kstd u, fuca/ku ds fy, vkosnu djsxkA ijarq eksckby uacj] bZ&esy irk] O;olk; ds LFkku dk irk ;k QeZ dk uke] is'kk ;k O;kikj dh iz—fr dk dksbZ ifjorZu] fu;kstd }kjk okf.kT;&dj foHkkx dh 'kkldh; osc&lkbV ij vius ykWfxu ds ek/;e ls viMsV fd;k tk ldsxkA ¼6½¼d½ fu;kstd tks vius fuca/ku dk jíhdj.k pkgrk gS] bysDVªkWfud :i ls ,d vkosnu] blds leFkZu esa lk{; ds :i esa lgk;d nLrkostksa ds lkFk] okf.kT;&dj foHkkx dh 'kkldh; osc&lkbV ij jíhdj.k ds fy, ftEesnkj ?kVuk ds rhl fnuksa dh vof/k ds Hkhrj izLrqr djsxkA ¼[k½ mifu;e ¼1½ esa fufnZ"V izkf/kdkjh mfpr lR;kiu ds ckn vkosnu dks Loh—r ;k vLohÑr djsxk vkSj rnuqlkj vkosnd dks lwfpr djsxkAß 3- mDr fu;ekoyh ds fu;e 4 dk la'kks/ku A& ¼1½ mDr fu;ekoyh ds fu;e 4 ds ik'oZ'kh"kZ esa **ukekadu** 'kCn ds i'pkr~ ,d dkWek var%LFkkfir fd;k tk,xk vkSj ,sls var%LFkkfir fd;s x;s dkWek ds i'pkr~ **la'kks/ku vkSj mldk jÌhdj.k** 'kCn tksM+s tk,axsA ¼2½ mDr fu;ekoyh ds fu;e 4 ds mifu;e ¼3½ ds ckn fuEufyf[kr u, mifu;e ¼4½ vkSj ¼5½ tksM+s tk,axs] vFkkZr %& Þ¼4½¼d½ tgk¡ fu/kkZfjrh ds uke ;k dj nkf;Ro dh frfFk esa dksbZ ifjorZu gksrk gS] fu/kkZfjrh ,sls ifjorZu ds ianzg fnuksa dh vof/k ds Hkhrj] bl rjg ds ifjorZu ls lacaf/kr nLrkostksa ds lkFk bysDVªkWfud :Ik ls ,d vkosnu okf.kT;&dj foHkkx dh 'kkldh;
osc&lkbV ij izLrqr djsxkA ¼[k½ mifu;e ¼1½ esa fufnZ"V izkf/kdkjh] mfpr lR;kiu ds i'pkr~] la'kks/ku dks vuqeksfnr djsxk vkSj la'kksf/kr ukekadu izek.k i= vkosnd dks okf.kT;&dj foHkkx dh 'kkldh; osc&lkbV ij miyC/k djk;k tk,xkA ¼x½ tgk¡ vkosnu ;k blds lkFk izLrqr nLrkostksa esa deh ik;k tkrk gS] mDr izkf/kdkjh vkosnu dks vLohdkj dj nsxk vkSj rnuqlkj vkosnd dks lwfpr djsxkA ¼?k½ eksckby uacj] bZ&esy irk] O;olk; ds LFkku dk irk ;k QeZ dk uke] is'kk ;k O;kikj dh izÑfr esa dksbZ ifjorZu] dj fu/kkZfjrh }kjk okf.kT;&dj foHkkx dh 'kkldh; osc&lkbV ij vius ykWfxu ds ek/;e ls viMsV fd;k tk ldsxkA ¼5½¼d½ dksbZ fu/kkZfjrh tks vius ukekadu dk jíhdj.k pkgrk g]S bysDVªkWfud :i ls ,d vkosnu] blds leFkZu esa lk{; ds :i esa lgk;d nLrkostksa ds lkFk] jíhdj.k ds fy, ftEesnkj ?kVuk ds 30 fnuksa dh vof/k ds Hkhrj okf.kT;&dj foHkkx dh 'kkldh; osc&lkbV ij izLrqr djsxkA 3 ॢबह�र गजट [स�ध�रण�� 13 जनवर 2022 ¼[k½ mifu;e ¼1½ esa fufnZ"V izkf/kdkj] mfpr lR;kiu ds ckn] vkosnu dks Loh—r ;k vLoh—r djsxk vkSj rnuqlkj vkosnd dks lwfpr djsxkAß [¼laŒlŒ fcØh&dj@la'kks/ku&10@2015&56½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ izfrek] jkT; dj vk;qDr&lg&lfpoA ——— 13 tuojh 2022 ,lŒ vks0 68] fnukad 13 tuojh 2022 dk vaxzsth esa fuEufyf[kr vuqokn fcgkj&jkT;iky ds çkf/kdkj ls blds }kjk çdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk çkf/kdr̀ ikB le>k tk;sxkA [¼laŒlŒ fcØh&dj@la'kks/ku&10@2015&56½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ izfrek] jkT; dj vk;qDr&lg&lfpoA ——— The 13th January 2022 S.O. 68, dated 13th January 2022.—In exercise of the powers conferred by subsection (1) of Section 18 of The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10, 2011) the Governor of Bihar is pleased to make the following Rules further to amend the Bihar Professional Tax Rules, 2011:-
1. Short title, extent and commencement.—
(1) These Rules may be called the Bihar Professional Tax (Amendment) Rules, 2021.
(2) It shall extend to the whole state of Bihar.
(3) It shall come into force from the date of its publication in the official gazette .
2. Amendment of Rule 3 of the Bihar Professional Tax Rules, 2011 (hereinafter referred to as the "said Rules")
(1) A comma shall be inserted after the word "Registration" in the marginal heading of Rule 3 of the said Rules and after the comma so inserted, the words " amendment and cancellation thereof" shall be inserted.
(2) After sub-rule (4) of Rule 3 of the said Rules the following new sub-rules
(5) and (6) shall be inserted, namely :- “(5)(a) Where there is any change in the name of employer or deductor or date of liability, the employer shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.
(b) The authority specified in sub-rule (1) shall, after due verification, approve the amendment and the amended certificate of registration shall be made available to the applicant on the official web-site of the Commercial Taxes Department.
(c) Where the application or the documents submitted therewith are found to be deficient, the said authority shall reject the application and shall inform the applicant accordingly.
4 ॢबह�र गजट [स�ध�रण�� 13 जनवर� 2022
(d) Where a change results in-
(i) change of the Permanent Account Number, or the name as per such Permanent Account Number, or
(ii) the Tax Deduction and Collection Account Number, or the name as per such Tax Deduction and Collection Account Number, or
(iii) the jurisdiction of the circle, or
(iv) the name and style, or
(v) the Goods and Services Tax Identification Number, the employer shall apply for fresh registration:
Provided that any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade shall be updated by the employer through his own login at the official web-site of the Commercial Taxes Department.
(6)(a) The employer seeking cancellation of his registration shall submit electronically an application, along with supporting documents by way of evidence in support thereof, on the official web-site of the Commercial Taxes Department within a period of thirty days of the occurrence of the event warranting the cancellation.
(b) The authority specified in sub-rule (1) shall, after due verification, approve or reject the application and shall inform the applicant accordingly."
3. Amendment of Rule 4 of the said Rules .—
(1) A comma shall be inserted after the word "Enrolment" in the marginal heading of Rule 4 of the said Rules and after the comma so inserted, the words " amendment and cancellation thereof" shall be inserted.
(2) After sub-rule (3) of Rule 4 of the said Rules the following new subrules (4) and (5) shall be inserted, namely :- “(4)(a) Where there is any change in the name of the assessee or the date of liability, the assessee shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.
(b) The authority specified in sub-rule (1) shall, after due verification, approve the amendment and the amended Certificate of Enrolment shall be made available to the applicant on the official web-site of the Commercial Taxes Department.
(c) Where the application or the documents submitted therewith are found to be deficient, the said authority shall reject the application and shall inform the applicant accordingly.
(d) Any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade shall be updated by the tax assessee through his own login at the official web-site of the Commercial Taxes Department.
(5)(a) An assessee seeking cancellation of his enrolment shall submit electronically an application, along with supporting documents by way of evidence in support thereof, on the official web-site of the Commercial Taxes Department within a period of thirty days of the occurrence of the event warranting the cancellation.
5 ॢबह�र गजट [स�ध�रण�� 13 जनवर 2022
(b) The authority specified in sub-rule (1) shall, after due verification, approve or reject the application and shall inform the applicant accordingly."
[(File No. Bikri-kar/Sansodhan-10/2015-56)] By the order of Governor of Bihar, Dr. Pratima, Secretary-Cum-Commissioner State Tax.
———— [ध�¡क� स०चव�लय म१�ण�लय� ॢबह�र� पटन� ह�र� �क�०शत eव# म१ॢ �त?
ॢबह�र गजट [स�ध�रण� 23%5'1+10%ड�+ट,+प�+?
Website: http://egazette.bih.nic.in