Bihar Goods and Services Tax (Second Amendment) Rules, 2022

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....ernor of Bihar, on the recommendations of the Council, hereby makes the following 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 (Second Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into for....

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....cument, is furnished in FORM GSTR-2 by such person" shall be omitted; (b) in sub-rule (4), in clause (b), after the words, "the details of", the words, "input tax credit in respect of" shall be inserted; 4. In rule 37 of the said rules,- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- "(1) A registered person, who has availed of i....

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.... paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of subsection (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person sub....

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.... in FORM GSTR-2 and" shall be omitted; 7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, "FORM GSTR-2 and" at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words "auto-drafted", the words "auto-generated" shall be substituted; 9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules ....