�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत � \ष�ढ+ 1�42 �श�� (स�� पटन� 3��) पटन� म�गलव�र 30 जनू 2020 व�०णÎ य�कर ॢवभ�ग ——— vf/klwpuk 30 twu 202030 twu 202030 twu 202030 twu 2020 dfBukbZ;ksa dk fuokj.k vkns'k laŒ 01@2020&jkT; dj � eसA iA 133, ॢदन��क 3� ज३न 2�2�—ॢबह�र म�ल jर स�व� कर [०ध०नयम" 2�1$ %०जस� ]सम' ]सक� पा�तP ‘ब,ज,eसट. [०ध०नयम’ कह� गय� ह/0 क1 ध�र� 22 क1 _प�ध�र� %20, ख�ड %क0 स� ख�ड %ङ0 म' व०णZत पॢर०8थ०तय: म' _०चत [०धक�र. ह�र� र०ज8=.करण रल करन� क� _पब�ध करत, ह/ ज? ]स @क�र स� ह/, जह��: - (क) र०ज8=.क५ त Bयॢफ न� [०ध०नयम य� ]सक� [ध,न बन�e गe ०नयम: क� [ध,न fस� _पब�ध: क� _Eल�घन ॢकय� ह/ ज? ॢवॢहत ॢकe ज�e� ; य� (ख) ध�र� 1� क� [ध,न कर क� स�द�य करन� व�ल� Bयॢफ न�, त,न GमवतH कर [व०धय: क� ०लe ॢववरण, @8त१त नह.� क1 ह/; य� (ग) ख�ड %ख0 म' ॢव०नॢदZु Bयॢफ स� ०भKन ॢकस, र०ज8=.क५ त Bयॢफ न� लग�त�र छह म�स क1 [व०ध क� ०लe ॢववरण, @8त१त नह.� क1 ह/; य� (घ) ॢकस, fस� Bयॢफ न� ०जसन� ध�र� 25 क1 _प�ध�र� %30 क� [ध,न 8व�Ìछय� र०ज8=.करण कर�य� ह/, र०ज8=.करण क1 त�र.ख स� छह म�स क� भ,तर क�रब�र @�रOभ नह.� ॢकय� ह/; य� 2 ॢबह�र गजट [स�ध�रण�� 30 जनू 2020 (ङ) र०ज8=.करण कपट क� स�धन: स�, ज�नब३झकर ॢकe गe ०मQय� कथन य� तQय: क� ०छप�न� क� ह�र� @�़ ॢकय� गय� ह/S पर�त१ _०चत [०धक�र. ॢकस, Bयॢफ क? स१नव�^ क� [वसर ॢदय� ॢबन� र०ज8=.करण क? रल नह.� कर�ग�?
jर, ब,ज,eसट. [०ध०नयम क1 ध�र� 1V2 क1 _प�ध�र� %10 न?ॢटस क1 त�म,ल %स१नव�^ क� [वसर0 क� ०लe _पब�ध करत, ह/; _फ _प�ध�र� क� ख�ड %ग0 jर %घ0 ०नOन @क�र स� हW S� %ग0 र०ज8=.करण क� समय य� समय�समय पर स�श?०धत _सक� ^�म�ल पत� पर स�स३चन� भ�जन� क� ह�र� ; य� %घ0 स�म�Kय प?टZल पर _पलYध करव�न� क� ह�र� ; य� jर, ध�र� 3� क1 _प�ध�र� %10 रलकरण \द�श क1 त�म,ल क1 त�र.ख स� त,स ॢदन क� भ,तर र०ज8=.करण क� रलकरण क� @०तस�हरण क� ०लe _पब�ध करत, ह/?
jर, ब,ज,eसट. [०ध०नयम क1 ध�र� 1�$ क1 _प�ध�र� %10 ॢकस, Kय�य ०नण�Zयक @�०धक�र. ह�र� प�ॢरत ॢकस, ॢव०नाय य� \द�श स� Bय०थत ॢकस, Bयॢफ क� ह�र�, _स त�र.ख स� ०जसक? fस� Bयॢफ क? _फ ॢव०नाय य� \द�श स�स३०चत ॢकय� ज�त� ह/, त,न म�स क� भ,तर [प,ल ¸�]ल करन� क� _पब�ध करत, ह/ jर ब,ज,eसट. [०ध०नयम क1 ध�र� 1�$ क1 _प�ध�र� %40 [प,ल @�०धक�र. क? सशफ करत, ह/ ॢक, यॢद _सक� यह सम�ध�न ह? ज�त� ह/ ॢक, [प,लकम�Z त,न म�स क1 प३व^फ [व०ध क� भ,तर [प,ल @8त१त करन� स� पय�Z़ क�रण: स� ०नव�ॢरत ॢकय� गय� थ� त?, वह _स� eक म�स क1 jर [व०ध क� भ,तर @8त१त करन� क1 [न१¢� द� सक� ग�?
jर, ब,ज,eसट. [०ध०नयम क1 ध�र� 1V2 क1 _प�ध�र� %10 क� ख�ड %ग0 jर ख�ड %घ0 क� [न१स�र _०चत [०धक�र. ह�र� न?ॢटस त�म,ल क� ह�र� ब,ज,eसट. [०ध०नयम क1 ध�र� 22 क1 _प�ध�र� %20 क� [ध,न ब¯, स�Èय� म' र०ज8=.करण रल ह१e हW jर ब,ज,eसट. [०ध०नयम क1 ध�र� 3� क1 _प�ध�र� %10 म' रलकरण \द�श क� @०तस�हरण क� ०लe _पब�०धत त,स ॢदन क1 [व०ध, ब,ज,eसट. [०ध०नयम क1 ध�र� 1�$ क1 _प�ध�र� %10 क� [ध,न [प,ल ¸�]ल करन� क1 [व०ध jर ब,ज,eसट. [०ध०नयम क1 ध�र� 1�$ क1 _प�ध�र� %40 म' ॢवल�ब क� ०लe ¡म� क1 [व०ध भ, Bयपगत ह? ग^ ह/; र०ज8=.क५ त Bयॢफ ०जनक� र०ज8=.करण ब,ज,eसट. [०ध०नयम क1 ध�र� 22 क1 _प�ध�र� %20 क� ख�ड %ख0 jर ख�ड %ग0 क� [ध,न रल ह? च१क� हW, र०ज8=.करण क� रलकरण क� @०तस�हरण क� ०लe सभ, [प�¡�i� क? प३र� करन� क� ब�वज३द [पन� र०ज8=.करण क� रलकरण क� @०तस�हरण कर�न� म' [समथZ हW? ज, eस ट. क� eक नय� [०ध०नयम ह?न� क� चलत�,य� करद�त� र०ज8=.करण क� रलकरण क� @०तस�हरण क� ०लe \व�दन ¸�]ल क� ॢव०नॢदZु समय [व०ध, ज? रलकरण \द�श क1 त�म,ल क1 त�र.ख स� त,स ॢदन क� भ,तर ह/,म' नह.� 3 ॢबह�र गजट [स�ध�रण�� 30 जनू 2020 कर प�य� ह/, ०जसक� पॢरण�म8वcप ब,ज,eसट. [०ध०नयम क1 ध�र� 3� क1 _प�ध�र� %10 क� _पब�ध: क? @भ�व, बन�न� म' क०तपय कॢठन�]य�e _ÖपKन ह१^ हW;
[तg [ब, ॢबह�र र�Î यप�ल, ॢबह�र म�ल jर स�व� कर [०ध०नयम" 2�1$ क1 ध�र� 1$2 ह�र� @दम शॢफय: क� @य?ग करत� ह१e, पॢरषi क1 ०स¸�ॢरश: पर, कॢठन�]य:
क? द ३र करन� क� ०लe ०नOन०ल०खत \द�श करत� हW, [थ�ZतPS�
1. स�०¡़ न�म , ]स \द�श क� स�०¡़ न�म ॢबह�र म�ल jर स�व� कर %कॢठन�]य: क? द३र करन�0 \द�श, 2020 ह/?
2. कॢठन�]य: क? द३र करन� ह�त१, यह ]सक� ह�र� 8पु ॢकय� गय� ह/ ॢक, [०ध०नयम क1 ध�र� 3� क1 _प�ध�र� %10 क� [ध,न र०ज8=.करण क� रलकरण क� @०तस�हरण क� ०लe \व�दन ¸�]ल करन� क� ०लe त,स ॢदन क1 [व०ध क1 गणन� ह�त१, व� र०ज8=.क५ त Bयॢफ ०जKह' ध�र� 1V2 क1 _प�ध�र� %10 क� ख�ड %ग0 य� ख�ड %घ0 म' यथ� _पब�०धत र.०त स� ध�र� 22 क1 _प�ध�र� %20 क� ख�ड %ख0 jर ख�ड %ग0 क� [ध,न न?ॢटस त�म,ल ह१^ थ, jर 12.�V.2�2� तक रलकरण \द�श प�ॢरत ह१\ ह/, क� ०लe ०नOन०ल०खत ०त०थय: म� स� _मरवतH ०त०थ क? म�न� ज�eग�:- (क) _फ \द�श क� स�च�र क1 त�र.ख; य� (ख) [ग8त" 2�2� क� 31 व�e ॢदन [(स�A स�A ॢबG1�करlज,eसट.lॢवॢवध�21l2�1$ (ख�ड�m)1185)] f cg kj& jkT; iky ds v k ns”k ls] M kWŒ i z fr ek ] jkT; dj vk;qDr&lg&lfpoA ——— 30 twu 2020 , lŒ v ksŒ 133] f n ukad 30 twu 2020 d k v ax sz t h esa fu Euf y f [kr v uq o kn f cg kj jkT;i ky d s i z kf /kd kj ls bld s } kjk iz d k f ”kr f d ;k t k rk g S t ks Hkkjr h; laf o/k ku ds v u qP Nsn 348 d s [k .M ¼3½ d s v /k hu vax szt h Hkk "kk e sa m ld k i z kf /kd r̀ i kB le> k t k; A [(स�A स�A ॢबG1�करlज,eसट.lॢवॢवध�21l2�1$ (ख�ड�m)1185)] fcgkj&jkT;iky ds vkns'k ls] MkWŒ izfrek] jkT; dj vk;qDr&lg&lfpoA ——— The 30th June 2020 Removal of Difficulty Order No. 01/2020- State Tax S.O. 133 Dated 30th June 2020—WHEREAS, sub-section (2) of section 29 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: -
(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or 4 ॢबह�र गजट [स�ध�रण�� 30 जनू 2020
(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, willful misstatement or suppression of facts :
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
AND WHEREAS, sub-section (1) of section 169 of the said Act provides for service of notice (opportunity of being heard); clauses (c) and (d) of said sub-section are as under: -
(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
(d) by making it available on the common portal; or AND WHEREAS, sub-section (1) of section 30 of the said Act provides for application for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order;
AND WHEREAS, sub-section (1) of section 107 of the said Act provides for filing appeal by any person aggrieved by any decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month;
AND WHEREAS, a large number of registrations have been cancelled under subsection (2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for filing appeal under sub-section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the said Act has elapsed; the registered persons whose registration have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration; the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (1) of section 30 of the said Act;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Bihar Goods and Services Tax Act, 2017, the Governor of Bihar, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: ––
1. Short title.—This Order may be called the Bihar Goods and Services Tax (Removal of Difficulties) Order, 2020.-
2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the 5 ॢबह�र गजट [स�ध�रण�� 30 जनू 2020 manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12 th June, 2020, the later of the following dates shall be considered:- a) Date of service of the said cancellation order; or b) 31stday of August, 2020.
[(File No. Bikri kar/GST/vividh-21/2017(Part-8) 1185)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
———— [ध�¡क� स०चव�लय म१�ण�लय� ॢबह�र� पटन� ह�र� �क�०शत eव# म१ॢ �त?
ॢबह�र गजट [स�ध�रण� 388%5'1+10%ड�+ट,+प�+?
Website: http://egazette.bih.nic.in