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of <h1>Bihar GST Rules Amended: Changes to Rules 44, 96, New Rule 96A, Updates on Enforcement and Recovery Procedures.</h1> The Bihar Goods and Services Tax (First Amendment) Rules, 2017, effective from July 1, 2017, introduce several changes to the Bihar GST Rules. Key amendments include revisions to Rule 44 and Rule 96 regarding tax terminology, the addition of Rule 96A for refunds on exports, and updates to the constitution and service terms of various authorities under Rules 122-137. New chapters on inspection, search, seizure, demands, recovery, and offences outline procedures and forms for enforcement actions. The amendments also address the provisional attachment of property, recovery methods, and compounding of offences, along with updates to certain forms used in GST processes.
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