�नबंधन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 1� क�०तZक 1�3� �श�� (स�� पटन� 1�42) पटन�� ब१धव�र� 8 नव� बर 2�1� okf.kT;&okf.kT;&okf.kT;&okf.kT;&dj foHkkxdj foHkkxdj foHkkxdj foHkkx ——— vf/klwpukvf/klwpukvf/klwpukvf/klwpuk 8888 uoEcj 2017uoEcj 2017uoEcj 2017uoEcj 2017 ,l0 vks0 263 fnukad 8 uoEcj 2017— fcgkj eky vkSj lsok dj fu;ekoyh] 2017 ¼ftls bl vf/klwpuk esa blds i'pkr~ **mDr fu;e** dgk x;k gS½ ds fu;e 61 ds mi&fu;e ¼5½ vkSj fcgkj jkti=] vlk/kkj.k vad esa la[;k 875 fnukad 21 flrEcj] 2017 }kjk çdkf'kr vf/klwpuk ,lŒ vksŒ 169 fnukad 21 flrEcj] 2017 ds lkFk ifBr fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk fcgkj vf/kfu;e 12½ ¼ftls bl vf/klwpuk esa blds i'pkr~ **mDr vf/kfu;e** dgk x;k gS½ dh /kkjk 168 }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] vk;qDr] bysDVªkWfud #i ls lkekU; iksVZy ds ek/;e ls ç#i th,lVhvkj&3[k esa] uhps dh lkj.kh ds LrEHk ¼2½ esa ;Fkk mfYyf[kr jftLVªhd`r O;fDr;ksa ds ,sls oxZ ds fy,] mDr lkj.kh ds LrEHk ¼3½ esa dh rr~LFkkuh izfof"V esa fofufnZ"V rkjh[k rd] fooj.kh nsus gsrq mDr lkj.kh ds LrEHk ¼4½ esa 'krsaZ fofufnZ"V djrs gSa] ;Fkk %& lkj.kh Øe la0 jftLVªhd`r O;fDr;ksa dk oxZ iz#i th-,l-Vh-vkj-&3[k esa fooj.kh nsus dh vafre rkjh[k 'krsZa ¼1½ ¼2½ ¼3½ ¼4½ 1- mDr fu;eksa ds fu;e 117 ds lkFk ifBr mDr vf/kfu;e dh /kkjk 140 ds fuca/kuksa esa buiqV dj izR;; dk miHkksx djus ds gdnkj jftLVªhd`r O;fDr] fdarq ftUgksaus 28 vxLr] 2017 dks ;k mlls igys iz#i th- ,l-Vh- Vh-vkj-,-,u-&1 Qkby u djus dk fodYi pquk gSA 25 vxLr] 2017 2 ॢबह�र गजट [स�ध�रण�� � नव� बर 2�1� Øe la0 jftLVªhd`r O;fDr;ksa dk oxZ iz#i th-,l-Vh-vkj-&3[k esa fooj.kh nsus dh vafre rkjh[k 'krsZa ¼1½ ¼2½ ¼3½ ¼4½ 2- mDr fu;eksa ds fu;e 117 ds lkFk ifBr mDr vf/kfu;e dh /kkjk 140 ds fuca/kuksa esa buiqV dj izR;; dk miHkksx djus ds gdnkj jftLVªhd`r O;fDr vkSj ftUgksaus 28 vxLr] 2017 dks ;k mlls igys iz#i th- ,l-Vh- Vh-vkj-,-,u-&1 Qkby djus dk fodYi pquk gSA 28 vxLr] 2017 ¼i½ tqykbZ] 2017 ekl ds fy, ^^mDr vf/kfu;e ds v/khu lans; dj** dh lax.kuk djuk vkSj 25 vxLr] 2017 dks ;k mlds iwoZ mDr fu;eksa ds fu;e 87 ds mica/kksa ds vuqlkj mls udn esa tek djuk;
¼ii½ th-,l-Vh-vkj-&3[k Qkby djus ls iwoZ] mDr fu;eksa ds fu;e 117 ds mifu;e ¼1½ ds v/khu iz#i th-,l-Vh- Vh-vkj-,-,u-&1 Qkby djuk;
¼iii½ tgka tqykbZ] 2017 ekl ds fy, mDr vf/kfu;e ds v/khu lans; dj dh jde] ftlds C;kSjs iz#i th-,l-Vh-vkj-&3[k esa nh xbZ fooj.kh esa gSa] en ¼i½ ds vuqlkj udn esa tek fd, x, dj dh jde ls vf/kd gS] ogka jftLVªhd`r O;fDr] mDr fu;eksa ds fu;e 87 ds mica/kksa ds vuqlkj 28 vxLr] 2017 dks ;k mlds iwoZ udn esa ,slh vkf/kD; jde dk] 26 vxLr] 2017 ls ,sls tek fd, tkus dh rkjh[k rd laxf.kr ,sls C;kt ds lkFk] tks ykxw gks] lank; djsxkA 3- dksbZ vU; jftLVªhd`r O;fDr 25 vxLr] 2017 2- th-,l-Vh-vkj-&3[k ds vuqlkj dj nkf;Ro ds fuoZgu ds fy, djksa dk lank;& iz#i th-,l-Vhvkj-&3[k esa fooj.kh Qkby djus okyk izR;sd jftLVªhd`r O;fDr] mDr vf/kfu;e dh /kkjk 49 ds mica/kksa ds v/khu jgrs gq,] 25 vxLr] 2017 dks ;k mlds iwoZ] bysDVªkWfud udn [kkrs ;k bysDVªkWfud tek [kkrs esa fodyu djds vf/kfu;e ds v/khu lans; dj] C;kt] 'kkfLr] Qhl ;k fdlh vU; jde ds eís vius nkf;Ro dk fuoZgu djsxkA Li"Vhdj.k& bl vf/klwpuk ds iz;kstuksa ds fy,]-- ¼i½ ^^jftLVªhd`r O;fDr** in ls ,slk O;fDr vfHkizsr gS] ftlls mDr vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼1½ ds v/khu fooj.kh Qkby djus dh vis{kk gS;
¼ii½ ^^mDr vf/kfu;e ds v/khu lans; dj** in ls tqykbZ] 2017 ekl ds fy, lans; ,sls dj] ftlds C;kSjs iz#i th-,l-Vh-vkj-&3[k esa nh xbZ fooj.kh esa fn, x, gSa vkSj buiqV dj izR;; dh ,slh jde] ftlds fy, dj mDr vf/kfu;e ds v/khu cuk, x, fu;eksa ds lkFk ifBr mDr vf/kfu;e ds v/;k; V vkSj /kkjk 140 ds v/khu tqykbZ] 2017 ekl ds fy, og gdnkj gks] ds chp dk varj vfHkizsr gSA 3- ;g vf/klwpuk fnukad 17 vxLr] 2017 ds çHkko ls izo`Ùk gksxhA [¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017&3995½] fcgkj&jkT;iky ds vkns'k ls] lqtkrk prqosZnh] okf.kT;&dj vk;qDr&lg&iz/kku lfpoA ——— 8888 uouououoEcj 2017Ecj 2017Ecj 2017Ecj 2017 ,l0vks0 264] ,l0vks0 263 fnukad 8 uoEcj 2017 dk vaxzsth 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 [kaM ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA [¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017&3995½] fcgkj&jkT;iky ds vkns'k ls] lqtkrk prqosZnh] okf.kT;&dj vk;qDr&lg&iz/kku lfpoA 3 ॢबह�र गजट [स�ध�रण�� � नव� बर 2�1� The 8 th November 2017 S.O. 263, Dated 8 th November 2017—In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the said Act") read with sub-rule (5) of Rule 61 of the Bihar goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification S.O.-169 dated 21 st September, 2017 published in the Bihar Gazette, Extraordinary vide no.-875 dated 21 st September, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the corresponding entry in column (2) of the said Table, by the date specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl.
No.
Class of registered persons Last date for furnishing of return in FORM GSTR-3B Conditions
(1) (2) (3) (4)
1. Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28 th August, 2017 25 August, 2017
2. Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28 th August, 2017 28 August, 2017 (i) compute the "tax payable under the said Act" for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25 August, 2017;
(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B;
(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before 28 th August, 2017 along with the applicable interest calculated from the 26 th day of August, 2017 till the date of such deposit.
3. Any other registered person 25 August, 2017
2. Payment of taxes for discharge of tax liability as per GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under 4 ॢबह�र गजट [स�ध�रण�� � नव� बर 2�1� the Act by debiting the electronic cash ledger or electronic credit ledger on or before 25 th August,
2017.
Explanation.- For the purposes of this notification, the expression-
(i) "Registered person" means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) "tax payable under the said Act" means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.
3. This notification shall come into force with effect from 17 August, 2017.
[(File No. Bikri-kar/GST/Vividh-21 /2017-3995)] By order of the Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary Commercial Taxes Department.
——— [ध�¡क� स०चव�लय म१"ण�लय� ॢबह�र� पटन� ह�र� %क�०शत eव) म१ॢ "त� ॢबह�र गजट [स�ध�रण� 1042*571+10*ड��ट-�प��?
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