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

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....Rules, 2017, (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub - rule (4) of rule 44 with....

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....alary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government."; (ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted, namely- "Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time."; (iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely- "Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at any time."; 6. In the ....