The Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018.
S.O. 6 Dated:- 2-1-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
\nCommercial Tax Department
\nThe 2nd January 2018
\nS.O. 6, dated 2nd January 2018- 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:-
\n(1) These Rules may be called the Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018.
\n(2) Unless otherwise specified, they shall come into force with effect from 29th December, 2017.
\n2. In the Bihar Goods and Services Tax Rules, 2017, –
\n(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n“(1A) The Unique Identity Number granted under the Central Goods and Services Act, 2017 shall be deemed to be granted under the Bihar Goods and Services Tax Act, 2017.
\n(ii<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n inputs or input services used in making zero-rated supply of goods or services or both shall be granted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 10 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sed to sign on behalf of the Registrant. I would charge and collect tax liable from the nonassesse = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ppointment as representative in India, if applicable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the application electronically or otherwise.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rect to the best of my knowledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018.S.O. 6 Dated:- 2-1-2018 Bihar SGSTGST – StatesBihar SGSTBihar SGSTBihar Government Commercial Tax Department The 2nd January 2018 S.O. 6, dated 2nd January 2018- 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 (Twelfth Amendment) Rules, 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-9734","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9734","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=9734"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9734\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nWhere, –
\n(A) "Refund amount" means the maximum refund that is admissible;
\n(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
\n(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
\n(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
\n Zero-rated supply of services is the aggregate of the payments receiv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40\/2017-State Tax (Rate) dated 23rd October, 2017 or notification No. 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted.”;
\n(iv) in rule 95 –
\n(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
\n “(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre not<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
\nPart -A
\n(i)
\nLegal name of the person
\n(ii)
\nTax identification number or unique number on the basis of which the entity is identified by the Government of that country
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nEmail Address of the Authorised Signatory
\n(v)
\nName of the representative appointed in India, if any
\n(a) Permanent Account Number of the representative in India
\n(b) Email Address of the representative in India
\n(c) Mobile Number of the representative in India (+91)
\nNote- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.
\nPart -B
\n1.
\nDetails of Authorised Signatory
\nFirst Name
\nMiddle Name Last Name
\nPhoto
\nGender
\nMale \/ Female \/ Others
\nDesignation
\nDate of Birth\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nonline recipient located in taxable territory and deposit the same with Government of India.
\nSignature
\nPlace: Name of Authorised Signatory:
\nDate: Designation:
\nNote: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\nProof of Place of Business of representative in India, if any:
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
\n(c) For premises not covered in (a) and (b) above<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <
\nAll his actions in relation to this business will be binding on me\/ us.
\nSignatures of the persons who is in charge.
\nS. No. Full Name Designation\/Status Signature
\n1.
\nAcceptance as an authorised signatory
\nI <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
\nForm GSTR -11
\n[See rule 82]
\nStatement of inward supplies by persons having Unique Identification Number (UIN)
\nYear
\nTax Period
\n1.
\nUIN
\n2.
\nName of the person having
\nUIN
\nAuto populated
\n3. Details of inward supplies received
\n(Amount in Rs. for all Tables)
\nGSTIN of supplier
\nInvoice\/Debit Note\/Credit Note details
\nRate
\nTaxable value
\nAmount of tax
\nPlace of
\nSupply
\nNo
\nDate
\nValue
\nIntegrated tax
\nCentral Tax
\nState\/UT Tax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n3A. Invoices received
\n3B. Debit\/Credit Note received
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nSignature
\nName of Authorised
\nSignatory
\nDate
\nDesignation \/Status
\nInstructions:-
\n1. Terms Used:-
\n(a) GSTIN :- Goods and Services Tax Ide<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons specified\/ notified by the Government.
\nDate:
\nSignature of Authorised
\nSignatory:
\nPlace:
\nName:Designation \/ Status
\nInstructions
\n1. Application for refund shall be filed on quarterly basis.
\n2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
\n3. There will be facility to edit the refund amount as per eligibility.
\n4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim. “;
\n(x) in FORM GST DRC-07, the Table at serial no. 5 shall be omitted.
\n [(File No. Bikri-kar\/GST\/Vividh-2 \/2017(Part-I)-16)]
\nBy the order of Governor of Bihar,
\nSUJATA CHATURVEDI,
\nCommissioner-cum-Princip<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n