THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018
Bihar Ordinance No. 1-2018 Dated:- 5-10-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
[Bihar Ordinance No. 1, 2018]
\nTHE BIHAR GOODS AND SERVICES TAX (AMENDMENT)
\nORDINANCE, 2018
\nAN
\nORDINANCE
\nto amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).
\nPreamble – WHEREAS, The Legislature of the State of Bihar is not in session;
\nAND, WHEREAS, the Governor of Bihar is satisfied that the circumstances exist which render it necessary for him to take immediate action to amend the Bihar Goods and Services Tax Act, 2017 (ACT 12, 2017), in the manner hereinafter appearing.
\nNOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Bihar is pleased to promulgate the following Ordinance:-
\n1. Short title and commencement.- (1) This Ordinance may be called the Bihar Goods and Services Tax (Amendment) Ordinance, 2018.
\n(2) Save as <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e following sub-clause shall be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uncil, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n incipal Act, in sub-section (2), = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n i) for transportation of goods; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -In section 22 of the principal Act, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n owing proviso shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uch calendar month or part thereof” shall be omitted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n put tax credit by the recipient shall be such as may be prescribed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n res and letter “section 41 or section 43A” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rated supplies”, the words “export” and “exports” shall respectively be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018Bihar Ordinance No. 1-2018 Dated:- 5-10-2018 Bihar SGSTGST – StatesBihar SGSTBihar SGST[Bihar Ordinance No. 1, 2018] THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018 AN ORDINANCE to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017). Preamble – WHEREAS, The Legislature of … Continue reading “THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14319","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14319"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14319\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n “(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and”;
\n(4) clause (18) shall be omitted;
\n(5) in clause (35), for the word, brackets and letter “clause (c)”, the word, brackets and letter “clause (b)” shall be substituted;
\n(6) in clause (69), in sub-clause (f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted;
\n(7) in clause (102), the following Explanation shall be inserted, namely:
\n 'Explanation.For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;'.
\n3. Amendment of section 7.-In section 7 of the principal Act, with effect from the 1st day of July, 2017,
\n(1) in sub-section (1),
\n(a) in clause (b), after the words “or furtherance of business;”, the word “and” shall be inserted and sha<\/p>\n
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\n5 . Amendment of section 10.-In section 10 of the principal Act,-
\n(1) in sub-section (1) –
\n(a) for the words “in lieu of the tax payable by him, an amount calculated at such rate”, the words, brackets and figures “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted;
\n(b) in the proviso, for the words “one crore rupees, as may be recommended by the Council.” the words “one crore and fifty lakh rupees as may be recommended by the Council.” shall be substit<\/p>\n
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\n(1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
\n “Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-
\n (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
\n (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”;
\n(2) in clause (c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted.
\n9. Amendment of section 17.-In section 17 of the principal Act,
\n(1) in sub-section (3), the following Explanation shall be inserted, namely:
\n'Explanation.-For the <\/p>\n
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\n (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
\nProvided that the input tax credit in respect of such services shall be available-
\n (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
\n (ii) where received by a taxable person engaged-
\n (I) in the manufacture of such motor vehicles, vessels or aircraft; or
\n (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
\n(b) the following supply of goods or services or both-
\n (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therei<\/p>\n
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\n(1) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:-
\n“Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover.";
\n(2) in the Explanation, in clause (iii), after the word “Constitution”, the words “except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”.
\n12. Amendment of section 24.-In section 24 of the principal Act, in clause (x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under section 52” shall be inserted.
\n13. Amendment of section 25.-I<\/p>\n
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\n“Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.”;
\n(3) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:-
\n“Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.”.
\n15. Amendment of section 34.-In section 34 of the principal Act,
\n(1) in sub-section (1),
\n(a) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have” shall be substituted;
\n(b) for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year” shall be substituted;
\n(2) in sub-section (3),
\n(a) for the words “Where a tax invoice has”, the words “Where one or more<\/p>\n
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\n(c) the following proviso shall be inserted, namely:-
\n “Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”;
\n(2) in sub-section (7), the following proviso shall be inserted, namely:
\n“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”;
\n(3) in sub-section (9),
\n(a) for the words “in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed”, the words “in such form and manner as may be prescr<\/p>\n
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\n(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty percent. of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
\n(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
\n(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
\n(7) For<\/p>\n
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\n(2) in sub-section (5),
\n(a) in clause (c), the following proviso shall be inserted, namely:
\n“Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”;
\n(b) in clause (d), the following proviso shall be inserted, namely:
\n“Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”.
\n21. Insertion of section 49A and section49B.- After section 49 of the principal Act, the following sections shall be inserted, namely:
\n“49A. Utilisation of input tax credit subject to certain conditions.-
\nNotwithstanding anything contained in section 49, the input tax credit on account <\/p>\n
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\n(2) in the Explanation, in clause (2),
\n(a) in sub-clause (c), in item (i), after the words “foreign exchange”, the words “or in Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted;
\n(b) for sub-clause (e), the following sub-clause shall be substituted, namely:
\n “(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;”.
\n24. Amendment of section 79.-In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:-
\n'Explanation.For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.'.
\n25. Amendment of section 107.-In section 107 of the principal<\/p>\n
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\n30. Amendment of Schedule II.-In Schedule II of the principal Act, in the heading, after the word “activities”, the words “or transactions” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017.
\n31. Amendment of Schedule III.-In Schedule III of the principal Act, –
\n(1) after paragraph 6, the following paragraphs shall be inserted, namely:
\n“7. Supply of goods from a place outside India to another place outside India without such goods entering into India.
\n8.(a) Supply of warehoused goods to any person before clearance for home consumption;
\n(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.”;
\n(2) The Explanation shall be numbered as<\/p>\n
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