Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018

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....owing rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) It shall come into force with effect from 9th October, 2018. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 89, for sub-ru....

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.... the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inp....

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....te Tax (Rate) dated the 23rd October, 2017, published in the Bihar Gazette, Extraordinary, vide number 996, dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the....