�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 1� \ष�ढ+ 1�43 �श�� (स�� पटन� 5�4) पटन�, व५ह" प०तव�र, 1 ज१ल�^ 2�21 व�०णÎ य-कर ॢवभ�ग ——— vf/klwpukvf/klwpukvf/klwpukvf/klwpuk 1 tqykbZ1 tqykbZ1 tqykbZ1 tqykbZ 2021202120212021 eस� i� 115 ॢदन��क 1 ज१ल�^ 2�21— ॢबह�र म�ल jर स�व� कर [०ध०नयम, 2�1" #2�1" क� 12$ (०जस� ]सक� पा�त ]स [०धस३चन� म+ _फ [०ध०नयम कह� गय� ह.) क/ ध�र� 101क क� ह�र� 3दम शॢफय6 क� 3य7ग करत� ह१e, ॢबह�र र�Îयप�ल8 पॢरषद क/ ०सफ�ॢरश6 पर8 भ�रत क� क^ ॢह;स6 म+ मह�म�र< क7व=ड-1? क� चलत� यह [०धस३०चत करत� ह @ ॢक – #i) जह��, ॢकस= भ= 3�०धकरण ह�र� य� ॢकस= भ= Aयॢफ ह�र� ॢकस= भ= क�रZव�^ क7 प३र� करन� य� _सक� [न१प�लन क� ०लe ॢकस= भ= समय स=म� क78 ज7 [3.ल, 2021 क� 15 व+ ॢदन स� म^, 2�21 क� 30 व+ ॢदन तक क/ [व०ध क� दCर�न \त� ह., _फ [०ध०नयम क� तहत ०नॢदZु य� ०नध�Zॢ रत य� [०धस३०चत ॢकय� गय� ह., jर जह�� fस= क�रZव�^ क7 प३र< करन� य� _सक� [न१प�लन fस� समय क� भ=तर नह<� क/ ग^ ह., त7, ०नGन _ल�Iय6 सॢहत क� ०लe, fस= क�रZव�^ क� प३र� करन� क/ य� [न१प�लन क� ०लe समय स=म� म^, 2�21 क� 31व+ ॢदन तक ब°� द< ज�eग= L #क$ _फ [०ध०नयम क� 3�वध�न7 क� [ध=न ॢकस= भ= 3�०धकरण8 \य7ग य� Mय�य�०धकरण ह�र�, ॢकस= क�रZव�^ क7 प३र< करन�, ॢकस= भ= \द�श प�ॢरत 2 ॢबह�र गजट �[स�ध�रण�* 1 जलुाई 2021 करन�, ॢकस= न7ॢटस क7 ज�र< करन�8 स३चन�, [०धस३चन�, स�;व=क५ ०त य� [न१म7दन य� ]स तरह क/ [Mय क�रZव�^, ज7 भ= न�म स� ह7; य� #ख$ _फ [०ध०नयम क� 3�वध�न6 क� तहत, क7^ [प=ल द�०खल करन�, क7^ भ= ॢरप7टZ, द;त�व�ज, ॢववरणन=8 Qय�न, य� fस� [Mय ॢरकRडZ क7 3;त१त करन�, ज7 भ= न�म स� प१क�र� ज�त� ह.;
ल�ॢकन, समय क� fस� ॢव;त�र _फ [०ध०नयम क� ०नGन 3�वध�न6 क� [न१प�लन क� ०लe ल�ग३ नह<� ह7ग�, ज.स� ॢक न=च� व०णZत ह. L #क$ [Sय�य IV;
#ख) ध�र� 1� क/ _पध�र� #3$, ध�र� 25, 2", 31, 37, 4", 5�, 0?, ?�, 122, 12?;
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#घ$ ध�र� 01, जह�� तक ^Lव� ॢबल क� स�ब�ध ह.; तथ� #ड$ `पर व०णZत [Sय�य jर ध�र� क� तहत बन�e गe ०नयम;
पर�त१ जह��, ॢबह�र म�ल jर स�व� कर ०नयम�वल<, 2�1" क� ०नयम ? क� तहत ०नॢदZु, य� ०नध�Zॢ रत य� [०धस३०चत ॢकस= भ= 3�०धकरण ह�र� ॢकस= भ= क�रZव�^ क7 प३र� करन� क/ क7^ समय स=म�, ज7 म^, 2021 क� पहल� ॢदन स� म^, 2021 क� ]कम=सव+ ॢदन तक क/ [व०ध क� दCर�न \त= ह., jर जह�� fस= क�रZव�^ fस� समय क� भ=तर प३र< नह<� क/ ग^ ह., त7, fस= क�रZव�^ क� प३र� करन� क/ समय स=म�, ज३न, 2�21 क� प�Zहव�� ॢदन तक ॢव;त�र ॢकय� ज�त� ह @|
(ii) fस� म�मल6 म+ जह�� ॢरफ� ड क� द�व� क78 प३णZ य� भ�ग म+8 [;व=क�र करन� क� ०लe न7ॢटस ज�र< ॢकय� गय� ह., jर जह�� \द�श ज�र< करन� क/ समय स=म� ध�र� 54 _पLध�र� #"$ क� स�थ पॢठत _पLध�र� #5$ क� 3�वध�न6 क� स�दभZ म+ [3.ल, 2�21 क� प�Zहव+ ॢदन स� म^, 2�21 क� त=सव+ ॢदन तक क/ [व०ध क� दCर�न \त= ह., fस� म�मल6 म+ _फ \द�श ज�र< करन� क/ समय स=म� र०ज;\<क५ त Aयॢफ स� न7ॢटस क� जव�ब 3�०़ क� प�Zह ॢदन ब�द य� म^, 2�21 क� ]कम=सव+ ॢदन, ज7 भ= ब�द म+ ह78 तक ब°� ॢदय� ज�त� ह @|
2. यह [०धस३चन� [3.ल, 2�21 क� 15 व+ ॢदन स� 3व५त ह१^ म�न= ज�eग= ?
[(स�Aस�A ॢबa/-कर/ज=eसट</ॢवॢवध-21/2017 (ख�ड-9)1110)] ॢबह�रLर�Îयप�ल क� \द�श स�, डRA 3०तम�, र�Îय कर \य१Ç त-सह-स०चव ?
3 ॢबह�र गजट �[स�ध�रण�* 1 जलुाई 2021 1 tqykbZ 2021 ,lŒ vksŒ 115] fnukad 1 tqykbZ 2021 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&9½1110 ½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA The 1st July 2021 S.O. 115, dated 1st July 2021— In exercise of the powers conferred by section 168A of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many parts of India, the Governor of Bihar, on the recommendations of the Council, hereby notifies, as under,-
(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15 th day of April, 2021 to the 30 th day of May, 2021, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31 st day of May, 2021, including for the purposes of--
(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the said Act; or
(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the said Act;
but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: -
(a) Chapter IV;
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above :
Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under rule 9 of the Bihar Goods and Services Tax Rules, 2017, falls during the period from the 1 st day of May, 2021 to the 31st day of May, 2021, and where completion of such action has not been made within such time, then, the time limit for completion of such action, shall be extended upto the 15th day of June, 2021;
(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15 th day of April, 2021 to the 30 th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to 4 ॢबह�र गजट �[स�ध�रण�* 1 जलुाई 2021 fifteen days after the receipt of reply to the notice from the registered person or the 31 st day of May, 2021, whichever is later.
2. This notification shall come into force with effect from the 15th day of April,
2021.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-9)1110)] 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# 564$5&1+10$ड�*ट+*प�*?
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