TaxTMI 
TaxTMI 
Bihar Goods and Services Tax (Second Amendment) Rules, 2023.
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....¥‚बर 2023 का अंगà¥à¤°à¥‡à¤œà¥€ में निमà¥à¤¨à¤²à¤¿à¤–ित अनà¥à¤µà¤¾à¤¦ बिहार राजà¥à¤¯à¤ªà¤¾à¤² के पà¥à¤°à¤¾à¤§à¤¿à¤•à¤¾à¤° से इसके दà¥à¤µà¤¾à¤°à¤¾ पà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ किया जाता है जो à¤à¤¾à¤°à¤¤à¥€à¤¯ संविधान के अनà¥à¤šà¥à¤›à¥‡à¤¦ 348 के खणà¥à¤¡ (3) के अधीन अंगà¥à¤°à¥‡à¤œà¥€ à¤à¤¾à¤·à¤¾ में उसका पà¥à¤°à¤¾à¤§à¤¿à¤•à¥ƒà¤¤ पाठसमà¤à¤¾ जाय। [(सं०सं०-बिकà¥à¤°à¥€-कर/ जीà¤à¤¸à¤Ÿà¥€/....
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....dicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, or (b) ) there is a contravention of the provisions of rule10A by the registered person, the registration of such person shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sendinga communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences, anomalies or non-compliances and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled."; (ii) in sub-rule(4), after second proviso, the following proviso shall be inserted, namely: - "Provided also that where the registration has been suspended under sub-rule(2A) for contravention of provisions of rule 10A and the registration has not already been बिहार गजट (असाधारण), 17 अकà¥à¤¤à¥‚बर 2023 cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be....
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....urpose of rule 42 and this rule, the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of exempt supplies under clause (b) ofthe Explanation to sub-section (3) of section 17 of the Act shall be the value of supply of goods from Duty Free Shops at arrival terminal in international airports to the incoming passengers.". 8. In the said rules, in rule 46, in clause (f), in the proviso, for the words "name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient", the following words "name of the state of the recipient and the same shall be deemed to be the address on record of the recipient" shall be substituted; 9. In the said rules, in rule 59, in sub-rule (6), after clause (d), the following clauses shall be inserted, namely :- “(e) a registered person, to whom an intimation has been issued on the commonportal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, shall not be allowed to furnish the details of outward supplies of ....
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....tronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to- a) pay an amount equal to the excess input tax credit availed in the said FORM GSTR-3B, along with interest payable under section 50, through FORM GST DRC-03, or (b) explain the reasons for the aforesaid difference in input tax credit on the common portal, within a period of seven days. (2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in the said sub-rule, either, (a) ) pay an amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03 and furnish the details there of in Part B of FORM GST DRC-01C, electronically on the common portal, or (b) furnish a reply, electronically on the common portal, incorporating reasons in respect of the amount of excess input tax credit that has still remained to be paid, if any, in Part B of FORM GST DRC-01C, within the period specified in the....
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....e relevant documents, only if- (i) the Commissioner has so notified,or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, aprovisional acknowledgement shall be issued to the appellant immediately.". 17. In the said rules, in rule109, in sub-rule(1),- (a) for the words "either electronically or other wise as may be notified by the Commissioner", the word "electronically" shall be substituted; (b) the following proviso shall be inserted, namely :- "Provided that an appeal to the Appellate Authority may be filed manually in FORM GSTAPL-03, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, aprovisional acknowledgement shall be issued to the appellant immediately.". 18. in the said rules, after rule 142A, the following rule shall be inserted, namely :- "142B. Intimation of certain amounts liable to be recovered under section 79 of the Act .- (1) Where, in accord....
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....of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. 2 Offencespecifiedinclause(c) of sub-section (1) of section 132 of the Act 3 Offencespecifiedinclause(d) of sub-section (1) of section 132 of the Act 4 Offencespecifiedinclause(e) of sub-section (1) of section 132 of the Act 5 Offencespecifiedinclause(f) of sub-section (1) of section 132 of the Act Amount equivalent to twenty-five percent of tax evaded. Amount equivalent to twenty-five percent of tax evaded. 6 Offencespecifiedinclause(h) of sub-section (1) of section 132 of the Act 7 Offencespecifiedinclause (i) of sub-section(1)of section132 oftheAct 8 Attempt to commit the offences or abets the commission of offences mentionedinclause(a),(c)to (f) and clauses (h) and (i) of sub-section(1)ofsection132 of the Act Amount equivalent to twenty-five percent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. Amount equivalent to twenty-five percent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken....
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....nt for the aforesaid financial year by due date. The due date specified for filing annual return for the said financial year is over and it has been noticed that you have notfiled the said return till date. 2. You are, therefore, requested to furnish the said return with in 15 days failing which appropriate action including imposition of penalty as per law will be taken. 3. This notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the show cause notice of penalty proceeding. 4. This is a system generated notice and does not require signature.". 22. In the said rules, in FORM GSTR-5A, with effect from1stday of October, 2023 ;- (i) in the heading, for the words "persons in India", the words, brackets and figure "online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India" shall be substituted; (ii) for serial number 4 and the entries relating thereto, the following serial number and entries shall be substituted, namely :- "4. Period: Month - Year- 4(a)ARN: 4(b)Dateof ARN:"; (iii) in serial number 5, for the word "consumers", the words "non-taxable....
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....person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supplyor report consolidated information for these two heads in the "exempted" row only.'; (II) against serial numbers 5H, 5-I and 5J & 5K, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021- 22 and 2022-23" shall respectively be substituted; (b) in paragraph 5, in the Table, in second column,- (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20, 2020-21 and 2021-22", the letters, figures and word "FY 2019- 20, 2020-21, 2021-22 and 2022-23" shall respectively be substituted; (B) against serial numbers7A, 7B,7C,7D, 7E,7F, 7G and 7H, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021- 22 and 2022-23"shall be substituted; (c) in paragraph 7, - (A) after the words and figures "filed upto 30th November, 2022.", the following words, figures and letters shall be inserted, namely: - "For FY 2022-23, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2023 to Oc....
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.... for the figures and word "2020-21 and 2021-22", the letters, figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted."; (B) against serial numbers 16A, 16B and 16C, for the figures and word "2020-21 and 2021-22", the figures and word "2020-21, 2021-22 and 2022-23" shall respectively be substituted."; (C) against serial number 17 & 18, for the word, letter and figures "For FY 2021- 22", the words, letter and figures "For FY 2021-22 and 2022-23" shall be substituted.". 25. In the said rules, in FORM GSTR-9C,- (i) in PartA, in the table- in SI no. 9, after B and the entries relating thereto, the following shall be inserted, namely: - "B-1 6% ". . , (a) in SI no.11, after description "5%", the following shall be inserted, namely: - "6% ". (b) in Pt.V, after description"5%", the following shall be inserted, namely :- "6% (ii) under the heading'Instructions',- (a) in paragraph 4, in the Table, in second column, against serial no. 5B, for the figures and word"2020-21and2021-22",the figures and word“2020-21, 2021-22 and 2022-23" shall be substituted; (b) in paragraph 6, in the Table, in second column, a....
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....nd to be acceptable by the proper officer, the said amount shall be liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may be, of the Act. 4. This is a system generated notice and does not require signature. PART-B Reply by Taxpayerin respect of the intimation of difference in input tax credit ReferenceNo. of Intimation: Date: A. I have paid the amount equal to the excess input tax credit, as specified in Part A of FORM GST DRC-01C, fully or partially, along with interest payable under section 50, through FORM GST DRC-03, and the details thereof are as below: ARN of FORMGST DRC-03 PaidUnder Head TaxPeriod IGST CGST SGST/UTGST CESS Interest 1 2 3 4 5 6 7 8 बिहार गजट (असाधारण), 17 अकà¥à¤¤à¥‚बर 2023 AND/OR B. The reasons in respect of that part of the excess input tax credit that has remained to be paid are as under: S.No Brief Reasons for Difference Details (Mandatory) 1 Input tax credit notavailed in earlier tax period(s) due to non-receipt of inward supplies of goods or services in the said tax pe....