The Bihar Goods and Services Tax (Second Amendment) Rules, 2017.

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....d to make the following Rules further to amend the Bihar Goods and Services Tax Rules, 2017,:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Second Amendment) Rules, 2017. (2) Save as otherwise provided, these shall come into force with effect from 27th July, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, (i) With effect from 22nd July, 2017, in sub-rule....

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....of such services in terms of section 13 of the Act."; (iii) With effect from 1st July, 2017, sub-rules (2) and (3), of rule 44, shall be substituted by the following namely:- "(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (3) Where the tax invoices related to the inputs he....

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....e case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:"; (v) With effect from 1st July, 2017, sub-rule (5) of rule 61 shall be substituted by the following namely:- "(5) Where the time limit for furnishing of detail....

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....eriod; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credit....