The Bihar Goods and services Tax (Fourth Amendment) Rules, 2017.

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....e provided, they shall come into force with effect from 17^th August, 2017. 2. In the Bihar Goods and services Tax Rules, 2017, (i) In sub-rule (4) of rule 3, for the words "sixty days", the words "ninety days" shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the ministry of External Affairs, Government of India" shall be inserted; (iii) in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- "(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit....

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.... of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board."; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- "Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board."; ....

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....;                Embassy              Other Person 2. Country   2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State   Building No./Flat No. Floor No.   Name of the Premises/Building Road/Street   City/Town/Village District   Block/Taluka     Latitude Longitude   State PIN Code   Contact Information     Email Address ....

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....pload the scanned copy of such documents including the copy of resolution /power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it along with UIN generated and allotted to respective UN Body/Embassy etc. 8. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date: (Signature) Name of Authorized....