The Bihar Goods and services Tax (Fourth Amendment) Rules, 2017.
S.O. 171. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
\nCommercial Tax Department
\nThe 21st September 2017
\nS.O. 171. dated 21st September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the G.S.T. Council, 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 (Fourth Amendment) Rules, 2017.
\n(2) It shall extend to whole State of Bihar
\n(3) Save as otherwise provided, they shall come into force with effect from 17th August, 2017.
\n2. In the Bihar Goods and services Tax Rules, 2017,
\n(i) In sub-rule (4) of rule 3, for the words “sixty days”, the words “ninety days” shall be substituted;
\n(ii) in rule 17, with effect from the 22n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -rule shall be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion for Registration', after Serial No. 15, the following Serial no. shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n reigners) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Bihar Goods and services Tax (Fourth Amendment) Rules, 2017.S.O. 171. Dated:- 21-9-2017 Bihar SGSTGST – StatesBihar SGSTBihar SGSTBihar Government Commercial Tax Department The 21st September 2017 S.O. 171. dated 21st September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of … Continue reading “The Bihar Goods and services Tax (Fourth 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-7906","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7906","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=7906"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7906\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n “(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.”
\n(v) in rule 87,-
\n(a) in sub-rule (2), the following shall be inserted, namely:-
\n 'Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
\n Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Elec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
\n(viii) With effect from the 28th June 2017, for “FORM GST REG-13”, the following FORM shall be substituted, namely :-
\n“FORM GST REG-13
\n[See Rule 17]
\nApplication\/Form for grant of Unique identity Number (UIN) to UN Bodies\/Embassies\/others
\nState\/UT- District-
\nPART A
\n(i)
\nName of the Entity
\n(ii)
\nPermanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nPAN of Authorised Signatory
\n(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\n(v)
\nEmail Address of the Authorised Signatory
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nPART B
\n1.
\nType of Entity (Choose one)
\nUN Body Embassy Other Person<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the Premises\/Building
\nRoad\/Street
\nTown\/City\/Village
\nDistrict
\nBlock\/Taluka
\nState
\nPIN Code
\n6.
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nBranch Address
\n7.
\nDocuments Uploaded
\nThe authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution \/power of attorney, authorizing the applicant to represent the entity.
\nOr
\nThe proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution\/power of attorney, authorizing the applicant to represent the UN Body\/Embassy etc. in India and link it along with UIN generated and allotted to respective UN Body\/Embassy etc.
\n8.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n