TaxTMI 
TaxTMI 
Bihar Goods and Services Tax (Fifth Amendment) Rules, 2022.
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....µà¤¿à¤·à¥à¤Ÿ किठजाने चाहिठजिसमें पà¥à¤°à¤¤à¤¿à¤¦à¤¾à¤¯ के बà¥à¤¯à¥Œà¤°à¥‡ पà¥à¤°à¤µà¤¿à¤·à¥à¤Ÿ किठगठहै। " । 27. उकà¥à¤¤ नियमावली के पà¥à¤°à¤°à¥‚प जीà¤à¤¸à¤Ÿà¥€ डी आर सी-25 में,- (i) "पà¥à¤¨à¤°à¥€à¤•à¥à¤·à¤£ अधिकारी" शबà¥à¤¦à¥‹à¤‚ के पशà¥à¤šà¤¾à¤¤à¥ "दिवाला और शोधन अकà¥à¤·à¤®à¤¤à¤¾ संहिता के अधीन नà¥à¤¯à¤¾à¤¯à¤¨à¤¿à¤°à¥à¤£à¤¾à¤¯à¤• पà¥à¤°à¤¾à¤§à¤¿à¤•à¤¾à¤°à¥€ या अपील à¤....
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....ं 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¥€/विविध-21/2017(खंड-15) 575)] बिहार-à....
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....r the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule."; (v) after sub-rule (4A), the following sub-rule shall be inserted, namely :- "(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the provisions of sub-rule (4A) shall not apply."; (vi) in sub-rule (5), after the words, brackets and figure "sub-rule (4)", the words, brackets, figure and letter "or sub-rule (4A)", shall be inserted. 3. In the said rules, in rule 9, - (i) in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely: - "(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or"; (ii) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely: - "(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule ....
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....subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.". 7. In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely :- "Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the 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.". 8. In the said rules, in rule 46A, the following proviso shall be inserted, namely, - "Provided that the said single "invoice-cum-bill of supply" shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49."; 9. In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely :- "(d) a registered p....
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...., upon receipt of the intimation referred to in that sub-rule, either,- (a) pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B electronically on the common portal; or (b) furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B, within the period specified in the said sub-rule. (3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79.". 12. In the said rules, in rule 89, in sub-rule (2),- (i) after clause (k), the following clauses shall be inserted, namely :- "(ka) a statement containing....
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....d a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.". 14. In the said rules, for rule 109, the following rule shall be substituted, namely: - "109. Application to the Appellate Authority .- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately. (2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer au....
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....rules, in rule 161, for the word, "order", the words, "intimation or notice" shall be substituted. 18. In the said rules, in FORM GST REG-01, - (i) in PART A, in the note, for the words, "Authorised signatory filing the application shall provide his mobile number and email address", the words, "E-mail Id and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant" shall be substituted; (ii) in the instructions for submission of Application for Registration, paragraph 2 shall be omitted. 19. In the said rules, in FORM GST REG-17, after the words "on merits", the following shall be inserted, namely: - " Kindly refer to the supportive document(s) attached for case specific details.". बिहार गजट (असाधारण), 14 फरवरी, 2023 20. In the said rules, for FORM GST REG-19, the following form shall be substituted, namely: - "FORMGSTREG-19 [Seerule22(3)] Reference Number To Name Address GSTIN/UIN Application Reference Number(ARN) Orderfor Cancellation of Registration This has reference to....
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.... cancellation of your registration is << DD/MM/YYYY>>. 2. Kindly refer to the supportive document(s) attached for case specific details. 3. It may be noted that a registered person furnishing return under sub- section (1) of section 39 of the BGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Place: Date: Signature <Name of the officer> Designation Jurisdiction". 21. In the said rules, in FORM GSTR-1, - (a) in the box,- (i) for the word, "Year", the words, "Financial Year" shall be substituted; (ii) for the word, "Month", the words, "Tax period" shall be substituted; (b) for Table 3, the following table shall be substituted, namely :- "3. (a) ARN <Auto> (b) Date of <Auto>" ARN....
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....", the words and brackets, "Debit Notes/Credit Notes [Amended]" shall be substituted; (1) in Table 10,for the word, "Month", the words, "Month/Quarter" shall be substituted; (m)Table 10A (1) and entries relating thereto shall be omitted; (n) Table 10B (1) and entries relating thereto shall be omitted; (o) in Table 11, in the heading, after the words, "earlier tax period", the brackets and words, "(Net of refund vouchers, if any)" shall be inserted; (p) in Table 12, in the sub-heading,in column no. 3,the brackets and words, "(Optional if HSN is provided)" shall be omitted; (q) After Table 13 and before Verification, the following tables shall be inserted, namely :- बिहार गजट (असाधारण), 14 फरवरी, 2023 "14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of e-commerce operator Net value of supplies Tax amount Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 (a) Supplies on w....
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....ार गजट (असाधारण), 14 फरवरी, 2023 (r) For the instructions, the following shall be substituted, namely :- "A. General Instructions 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. TCS: Tax collection at source by e-commerce operator g. SEZ: Special Economic Zone h. ECO: E-commerce operator i. DTA: Domestic Tariff Area j. B to B: Supplies from one registered person to another registered person k. B to C: Supplies from registered person to unregistered person 2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter. B.Table specific instructions- Sr. No. Table No. Instructions 1 2 3 1. 4A i. Supplies made to registered persons including supplies made through e-commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse charge basis, shall be r....
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.... by the supplier. 19. 14(b) Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. 20. 14A(a) Amendment to supplies reported in table 14(a) in earlier tax period shall be reported. 21. 14A(b) Amendment to supplies reported in table 14(b) in earlier tax period shall be reported. 22. 15 (i) ECO shall report details of the supplies made through him/her on which he/she is liable to pay tax u/s 9(5). (ii) GSTIN of supplier and recipient, if registered, shall be reported. (iii) Details of the documents issued by ECO shall be reported, if recipient is registered. 23. 15A(I) Amendment to the details reported in table 15 in earlier tax periods in respect of registered recipients shall be reported. 24. 15A(II) Amendment to the details reported in table 15 in earlier tax periods in respect of unregistered recipients shall be reported.". बिहार गजट (असाधारण), 14 फरवरी, 2023 22. In the said rules, in FORM GST RFD-01, in Annexure 1, after Statement-7, t....
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....gal Name: 1. It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by you in accordance with the return furnished in FORM GSTR-3Bfor the period<from><to> by an amount of Rs. The details thereof are as follows: Form Type Liability declared/ paid (in Rs.) IGST CGST SGST/UTGST Cess Total FORM GSTR-1 / IFF FORM GSTR-3B Difference in liability 2. In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven days. 3. It may be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said....
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....pecified category is chosen in drop down menu) (i) Shipping Bill/ Bill of Export No. & Date: (ii) Amount of IGST paid on export of goods: (iii)Notification No. used for procuring inputs at concessional rate or exemption: (iv)Date of notification: (v) Amount of refund received: (vi) Amount of erroneous refund to be deposited: (vii) Date of credit of refund in Bank Account: 4. Section under which voluntary payment is made << drop down>> 5. Details of show cause notice, if payment is made within 30 days of its issue, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, GST RFD-01, others (specify) Reference No./ARN Date of issue/filing 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act (POS) Tax/ Cess Place of supply Interest Penalty, if applicable Fee Total Others (Cash / Credit) Ledger utilised Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 बिहार गजट (असाधारण), 14 फरवरी, 2023 8. Reasons, if any - << Text box>> 9....