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of <h1>Bihar GST Rules 2022: Revoked Suspensions, Interest Calculation Changes, New UPI Payments, and Form Updates.</h1> The Bihar Goods and Services Tax (Amendment) Rules, 2022, effective from July 5, 2022, introduce several changes to the Bihar GST framework. Key amendments include the revocation of suspended GST registration upon filing pending returns, adjustments in the calculation of interest on delayed tax payments, and modifications to refund procedures for erroneous refunds and exports. New provisions for electronic payments via UPI and IMPS are added. Amendments also affect various GST forms, including GSTR-3B, GSTR-9, and GSTR-9C, updating instructions and reporting requirements for different financial years. Certain rules and forms are omitted or modified retroactively from July 1, 2017, and July 1, 2019.
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