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of <h1>Bihar GST Rules Amended: New Forms, Refund Statements, and Reporting Options for FY 2017-19 Effective Nov 14, 2019.</h1> The Bihar Goods and Services Tax (Seventh Amendment) Rules, 2019, effective from November 14, 2019, amend the Bihar GST Rules, 2017. Key changes include revisions to various forms such as GST RFD-01 and GSTR-9, introducing new statements for different refund types, including ITC accumulation due to inverted tax structures, export of services, and supplies to SEZ units. The amendments also provide options for reporting transactions and input tax credits for FY 2017-18 and 2018-19, allowing consolidated reporting in certain cases. The notification mandates compliance with the updated forms and reporting requirements.
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