TaxTMI 
TaxTMI 
Bihar Goods and Services Tax (Third Amendment) Rules, 2018.
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....overnor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March 2018. 2. In the Bihar Goods and Services Tax Rules, 2017,- (i) in ....
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....r or are returned to the principal."; (ii) in rule 124 - (a) in sub-rule (4), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (b) in sub-rule (5), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- "125. Secretary to the Authority.-An o....
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....at further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules."; (vii) for rule 134, the following rule shall be substituted, namely:- "134. Decision to be taken by the majority.- (1) A ....