�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 1� व�श�ख 1�42 �श�� (स�� पटन� 2�5) पटन� ब१धव�र 6 मई 2020 Okkf.kT; dj foHkkx ——— vf/klwpuk 6 ebZ 2020 e सŒ iŒ 108] ॢदन ��क 6 ebZ 2019—ॢ बह�र म�ल j र स� व� कर [०ध०न यम � 2 � 1� �2� 1� क� 12 � �०जस� ]सम ]सक� पा�तP _फ ०न यम�वल ' कह� गय � ह)� क* ध�र� 14 , ह�र� . दम शॢफय 1 क � .य 2ग करत� ह१ e � पॢरष द क* ०सफ �ॢरश1 पर, ॢबह�र र�Îय प�ल, _न र०ज7 8' क५ त :यॢफय 1 �०ज; ह ]सम ]सक� पा�त P त Öक�ल'न र०ज7 8' क५ त :य ॢफ कह� गय � ह)� क2� ज2 ॢदव �ल� jर श2धन [¡ मत� स� ॢ हत �� 2� 1> �2� 1> क� 31� क� _पब �ध1 क� [ध @न ० नग ०मत a ण@ ह C� ज2 ०न ग ०मत ॢदव �ल� स� ब�ध @ सम �ध�न .ॢ Dय� स� ग१ जर रह� हC j र ०जन क� क�यZ .ब�ध, [�त ॢरम स म�ध �न व५ ॢम क1 �\^\ रप @� य � स म�ध �न व५ ॢम क1 �\रप @� ह�र� ॢकय � ज � रह� ह2� fस� :यॢफय 1 क� व गZ क� Iप म अ�धसू�चत करत � ह C जो \ ^\रप@/\ रप @ क* ०नय१ ॢफ क* त� र'ख स� ०न ग०मत ॢदव �ल� स� ब�ध@ स म�ध �न .ॢDय� प३र' ह2न� तक व� न@च� यथ� _०Nल ०खत [न१ व त O ॢव श� ष .ॢDय� क� [न१ प� लन कर ग� । 2 . र०ज���करण.Q f स� :य ॢफय 1 क� _फ वगZ क2� \^\ रप @/\रप@ क * ०न य१ ॢफ क* त� र'ख स� . भ�व @ ०न ग०मत a ण@ क� स१ ०भ;न :यॢफ क� Iप म म�न� ज�eग� j र . Öय� क र� Îय 1 jर स� घ र�Îय ¡ �T1 म जह�� व ह ०न ग०मत a ण@ रिज�टड� थी� \ ^ \र प@/ \ र प @ क* ०न य१ ॢफ क� त@स ॢदन के अंदर न य � र०ज78 'करण �०जस� ]स म ]स क� पा �तP न य� र०ज7 8'करण कह� गय � ह)� कर�न� क� ०लe _मरद�य @ ह2ग � :
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7 पु @ करण .Q ]स [०धस३ च न� क� .य 2जन 1 क� ०लe “०नग ०मत a ण@”, “०नग ०मत ॢदव �ल� स म�ध �न व५ ॢ मक” “[�त ॢरम स म�ध �न व५ ॢम क” j र “सम�ध�न व५ ॢम क” क� व ह'� [थZ ह1 ग� � ज2 ॢदव �ल � jर श2ध न [¡ मत � स� ॢहत� � 2� 1> �2 � 1> क� 31� म _न क� हC ?
[¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&8½ 781 ½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA ——— 6 ebZ 2020 [,lŒ vksŒ 108] fnukad 6 ebZ 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&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&8½ 781 ½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA 3 ॢबह�र गजट [स�ध�रण�� 6 मई 2020 The 6th May 2020 S.O. 108, Dated 6th May 2020 - In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby notifies those registered persons(hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), undergoing the corporate insolvency resolution process and the management of whose affairs are being undertaken by interim resolution professionals (IRP) or resolution professionals (RP), as the class of persons who shall follow the following special procedure, from the date of the appointment of the IRP/RP till the period they undergo the corporate insolvency resolution process, as mentioned below.
2. Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP:
Provided that in cases where the IRP/RP has been appointed prior to the date of this notification, he shall take registration within thirty days from the commencement of this notification, with effect from date of his appointment as IRP/RP.
3. Return.- The said class of persons shall, after obtaining registration file the first return under section 40 of the said Act, from the date on which he becomes liable to registration till the date on which registration has been granted.
4. Input tax credit.-(1)The said class of persons shall, in his first return, be eligible to avail input tax credit on invoices covering the supplies of goods or services or both, received since his appointment as IRP/RP but bearing the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made thereunder, except the provisions of subsection (4) of section 16 of the said Act and sub-rule (4) of rule 36 of the Bihar Goods and Service Tax Rules, 2017 (hereinafter referred to as the said rules).
(2) Registered persons who are receiving supplies from the said class of persons shall, for the period from the date of appointment of IRP / RP till the date of registration as required in this notification or thirty days from the date of this notification, whichever is earlier, be eligible to avail input tax credit on invoices issued using the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made thereunder, except the provisions of sub-rule (4) of rule 36 of the said rules.
5. Any amount deposited in the cash ledger by the IRP/RP, in the existing registration, from the date of appointment of IRP/RP to the date of registration in terms of this notification shall be available for refund to the erstwhile registration.
Explanation.- For the purposes of this notification, the terms “corporate debtor”, “corporate insolvency resolution professional”, “interim resolution professional” and “resolution professional” shall have the same meaning as assigned to them in the Insolvency and Bankruptcy Code, 2016 (31 of 2016).
[(File No. Bikri kar/GST/vividh-21/2017 (Part-8) 781)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
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ॢबह�र गजट [स�ध�रण� 265%5'1+10%ड�+ट,+प�+?
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