TaxTMI 
TaxTMI 
The Bihar Goods and Services Tax (Second Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng 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 (4), of rule 24, for the wor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 held in stock are not available, the register....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....turn 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 credited to the electronic credit ledger of the registered person."; (vi....