The Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.
S.O. 308 Dated:- 21-12-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
\nCommercial Tax Department
\nThe 21st December 2017
\nS.O. 308, dated the 21st December 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:-
\n(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.
\n(2) They shall come into force with effect from 21st December, 2017.
\n2. In the Bihar Goods and Services Tax Rules, 2017, –
\n(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nCentral Tax
\nState Tax\/UT Tax
\nCess
\nNo.
\nDate
\nValue
\nNo.\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n7 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt of deemed export\/ Supplier of deemed export” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.S.O. 308 Dated:- 21-12-2017 Bihar SGSTGST – StatesBihar SGSTBihar SGSTBihar Government Commercial Tax Department The 21st December 2017 S.O. 308, dated the 21st December 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), … Continue reading “The Bihar Goods and Services Tax (Eleventh 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-9735","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9735","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=9735"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9735\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n8
\n9
\n10
\n11
\n121
\n13
\n“;
\n(c) after Statement 5A, the following Statement shall be inserted, namely:-
\n“Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in Rs)
\nSl.No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/Details of invoices of inward supplies in case refund is claimed by recipient
\nTax paid
\nNo.
\nDate
\nTaxable value
\nIntegrated
\nTax
\nCentral
\nTax
\nState Tax\/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n;”
\n(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by supplier
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n