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    <title>The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2018.</title>
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    <description>The amendment adds a proviso to permit the proper officer to drop cancellation proceedings where the taxpayer files all pending returns and pays tax with interest and late fee, and substitutes FORM GST-REG 20 to record such orders; it also clarifies input tax credit entitlement where key invoice particulars are present, revises the definition of Adjusted Total Turnover, tightens refund eligibility for export-related integrated tax, updates e-waybill documentary requirements for imports, and substitutes/introduces FORM ITC-04, FORM GSTR-9 and GSTR-9A with detailed reporting instructions.</description>
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