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of <h1>Bihar GST Rules Amended: New Provisions for Registration Cancellation, Refund Claims, and Withholding Orders Effective May 18, 2021.</h1> The Bihar Goods and Services Tax (Fourth Amendment) Rules, 2021, effective from May 18, 2021, amends the Bihar GST Rules, 2017. Key changes include modifications to rules regarding the cancellation of registration, refund claims, and withholding orders. Rule 23 allows extensions for registration cancellation orders. Rule 90 introduces provisions for excluding certain periods from the refund claim timeline and permits withdrawal of refund applications. Rule 92 and Rule 96 involve changes in refund order forms and processes. New forms, such as GST RFD-01W for withdrawal of refund applications, have been introduced. The notification is issued by the Bihar Commercial Tax Department.
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