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    <title>The Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018.</title>
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    <description>The amendment deems a UIN granted under the Central Act to be effective under the Bihar Act, restricts retrospective amendment of registration particulars except by Commissioner order, prescribes a formula for refund of input tax credit on zero-rated supplies tying admissible refund to zero-rated turnover, Net ITC and Adjusted Total Turnover, allows specific refunds where suppliers benefited from notified concessions, mandates quarterly refund applications in FORM GST RFD-10 with FORM GSTR-11 statements, and substitutes multiple registration and refund forms with revised fields, documentary and verification requirements.</description>
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