{"id":8393,"date":"2017-10-18T00:00:00","date_gmt":"2017-10-17T18:30:00","guid":{"rendered":""},"modified":"2017-10-18T00:00:00","modified_gmt":"2017-10-17T18:30:00","slug":"the-bihar-goods-and-services-tax-eighth-amendment-rules-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8393","title":{"rendered":"The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017."},"content":{"rendered":"<p>The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.<br \/>S.O. 247. Dated:- 18-10-2017 Bihar SGST<br \/>GST &#8211; States<br \/>Bihar SGST<br \/>Bihar SGST<br \/>Bihar Government<br \/>\nCommercial Tax Department<br \/>\nNotification<br \/>\nThe 18th October 2017<br \/>\nS.O. 247, dated 18th October 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:-<br \/>\n(1) These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.<br \/>\n(2) They shall come into force on the date of their publication in the Official Gazette.<br \/>\n2. In the Bihar Goods and Services Tax Rules, 201<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=122377\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ement shall be substituted, namely:-<br \/>\n&#8220;Statement- 2 [rule 89(2)(c)]<br \/>\nRefund Type: Exports of services with payment of tax<br \/>\n(Amount in Rs.)<br \/>\nSr.No.<br \/>\nInvoice details<br \/>\nIntegrated tax<br \/>\nCess<br \/>\nBRC\/FIRC<br \/>\nIntegrated tax and cess involved in debit note, if any<br \/>\nIntegrated tax and cess involved in credit note, if any<br \/>\nNet Integrated tax and cess (6+7+10 &#8211; 11)<br \/>\nNo.<br \/>\nDate<br \/>\nValue<br \/>\nTaxable value<br \/>\nAmt.<br \/>\nNo.<br \/>\nDate<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n12<br \/>\n&#8220;;<br \/>\n(b) for &#8220;Statement-4&#8221;, the following Statement shall be substituted, namely:-<br \/>\n&#8220;Statement-4 [rule 89(2)(d) and 89(2)(e)]<br \/>\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)<br \/>\n(Amount in Rs.)<br \/>\nGSTIN of recipient<br \/>\nInvoice details<br \/>\nShipping bill\/Bill of export\/Endorsed<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=122377\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.S.O. 247. Dated:- 18-10-2017 Bihar SGSTGST &#8211; StatesBihar SGSTBihar SGSTBihar Government Commercial Tax Department Notification The 18th October 2017 S.O. 247, dated 18th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8393\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.&#8221;<\/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-8393","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8393","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=8393"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8393\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}