Bihar Goods and Services Tax (Tenth Amendment) Rules, 2017
S.O. 292 Dated:- 16-11-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
\nCommercial Tax Department
\nNotification
\nThe 16th November 2017
\nS.O. 292, Dated 16th November 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 (Tenth Amendment) Rules, 2017.
\n (2) They shall come into force with effect from 15th November, 2017.
\n2. In the Bihar Goods and Services Tax Rules, 2017, –
\n (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
\n “Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply <\/p>\n
= = = = = = = =<\/p>\n
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\n (iv) after rule 107, the following rule shall be inserted, namely:-
\n “107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
\n (v) in rule 124, –
\n (a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-
\n “Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”;
\n (b) in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\nCess
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nTotal
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n7.
\nGrounds of Refund Claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods\/services- without payment of tax (accumulated ITC)
\n(d)
\nITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
\n(e)
\nOn account of supplies made to SEZ unit\/ SEZ developer(with payment of tax)
\n(f)
\nOn account of supplies made to SEZ unit\/ SEZ developer (without payment of tax)
\n(g)
\nRecipient of deemed export
\n
\nDECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n
\n8. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and nothing has been concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n (Name)
\nDesignation\/ Status
\n
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n(Amount in Rs.)
\nTurnover of inverted rated supply of goods
\nTax payable on such inverted rated supply of goods
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund amount to be claimed [(1×4\/3)-2]
\n1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9.
\nOrder issuance Date:
\n\t
\n10.
\nPayment Advice No.:
\n\t
\n11.
\nPayment Advice Date:
\n\t
\n12.
\nRefund Issued To :
\nDrop down: Taxpayer \/ Consumer Welfare Fund
\n13.
\nIssued by:
\n\t
\n14.
\nRemarks:
\n\t
\n15.
\nType of Order
\nDrop Down: RFD- 04\/ 06\/ 07 (Part A)
\n16.
\nDetails of Refund Amount (As per the manually issued Order):
\n\t
\n
\n[(File No. Bikri kar\/GST\/vividh-21\/2017-4108)]
\nBy the order of Governor of Bihar,
\nSUJATA CHATURVEDI,
\nCommissioner-cum-Principal Secretary,
\nCommercial Taxes Department.
\n=============
\nDocument 1
\nDesc
\nriptio
\nIntegrated Tax
\nCentral Tax
\nState\/UT tax
\nCess
\nn
\n\u00e2\u02dc\u0090 Tax ere nal e her of a ere nal e he of a ere nal e he of a ere nale he ot
\nstty es salxsttyes rs al x sttyes rs alxstty es rs al
\na.
\nRefu
\nInd
\namou
\nInt
\nclaim
\ned
\nb.Ref
\nund
\nSanct
\nioned
\non
\nprovi
\nsional
\nbasis
\nc.Re
\nmaini
\nng
\nAmo
\nunt
\nd.
\nRefu
\nInd
\namou
\nnt in-
\nadmis
\nsible
\ne.Gro
\nSS
\namou\n<\/p>\n
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