The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2017.
S.O. 195. Dated:- 22-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
\nCommercial Tax Department
\nThe 22nd September 2017
\nS.O 195, dated 22nd 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 hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Bihar Goods and Services Tax (fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided in these rules, they shall come into force with effect from 15th September, 2017.
\n2. In the Bihar Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3-
\n(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
\n“(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been gran<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e (1), the following provisos shall be inserted, namely- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2017.S.O. 195. Dated:- 22-9-2017 Bihar SGSTGST – StatesBihar SGSTBihar SGSTBihar Government Commercial Tax Department The 22nd September 2017 S.O 195, dated 22nd September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the … Continue reading “The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2017.”<\/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-7878","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7878","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=7878"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7878\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
\n5. In the principal rules, in rule 124,-
\n(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
\n“(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
\nProvided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn <\/p>\n
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\n“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
\nProvided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
\nExplanation- For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Bihar notification published in the Gazette vide S.O. No 179 Dated 21st September, 2017″;
\n8. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,
\n(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the <\/p>\n
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