GST – States – S.O. 141. – Dated:- 1-9-2017 – Commercial Tax Department The 1st September 2017 S.O.141 dated 1st September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar is pleased to make the following Rules further to amend the Bihar Goods and Services Tax Rules, 2017,:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Second Amendment) Rules, 2017. (2) Save as otherwise provided, these shall come into force with effect from 27th July, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, (i) With effect from 22nd July, 2017, in sub-rule (4), of rule 24, for the words within a period of thirty days from the appointed day , shall be substituted by the words and figures on or before 30th September, 2017. (ii) Rule 34, shall be substituted, by the following namely:- 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exch
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ate of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. ; (iv) The third proviso, of rule 46, shall be substituted by the following proviso namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) With effect from 1st July, 2017, sub-rule (5) of rule 61 shall be substituted by the following namely:- (5) Where the time limit for furnishing of d
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tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) With effect from 1st July, 2017, in the second proviso of sub-rule (3) of Rule 83, the words sub-section shall be substituted by the words sub-rule ; (vii) With effect from 1st July, 2017, in clause (E) of sub-rule (4) of Rule 89, the words sub-section shall be substituted by the word clause ; (viii) In FORM GST TRAN-1, with effect from 1st July, 2017, in Sl. No. 7, in Table (a), the heading of column (2) shall be substituted by the heading HSN as applicable ; (ix) In FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, the heading of column (1) shall be substituted by the heading HSN as applicable . [(No. Bikri-kar/GST/Vividh-10/2017-3237 )] By order of Governor of Bihar, SUJATA CHATURVEDI, Commiss
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