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The Bihar Goods and Services Tax (First Amendment) Rules, 2017.

GST - States - S.O. 143. - Dated:- 1-9-2017 - Commercial Tax Department 1st September 2017 S.O 143. Dated 1st September 2017-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar is pleased to make the following rules to amend the Bihar Goods and Services Tax Rules, 2017,:- 1. (1) These rules may be called (2) They shall come into force with effect from the 1st day of July, 2017. 2. Amendment in Rule 44 of B .....

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Services Tax Rules, 2017- (a) The words, figures and letters or FORM GSTR-3B, as the case may be shall be inserted after the words and figures FORM GSTR 3 in clause (b) of sub-rule (1) of Rule 96 of Bihar Goods and Services Tax Rules, 2017.- (b) The words, figures and letters or FORM GSTR-3B, as the case may be shall be inserted after the words and figures FORM GSTR 3 in sub-rule (3) of Rule 96 of Bihar Goods and Services Tax Rules, 2017; 4. After rule 96, the following rule shall be inserted, n .....

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he expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically tr .....

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overed from the registered person in accordance with the provisions of section 79. (4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule (3) shall be restored immediately when the registered person pays the amount due. (5) The Board, by way of notification, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond. (6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero rat .....

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the Authority - The constitution of the Authority shall be in accordance with the provisions of Rule 122 of the Central Goods and Services Tax Rules, 2017. 7. Substitution of Rule 123 of Bihar Goods and Services Tax Rules, 2017- Rule 123 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :- 123. Constitution of the Standing Committee and Screening Committee - The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of Ru .....

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visions of Rule 124 of the Central Goods and Services Tax Rules, 2017. 9. Substitution of Rule 125 of Bihar Goods and Services Tax Rules, 2017- Rule 125 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :- 125. Secretary to the Authority - The Secretary to the Authority shall be in accordance with the provisions of Rule 125 of the Central Goods and Services Tax Rules, 2017. 10. Substitution of Rule 126 of Bihar Goods and Services Tax Rules, 2017- Rule 126 of Bihar Goods an .....

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shall be accordance with the provisions of Rule 137 of the Central Goods and Services Tax Rules, 2017. 12. Amendment in Rule 138 of Bihar Goods and Services Tax Rules, 2017- The words and figures '138. E-Way Rule' shall be inserted before words 'Till such time' in 'Chapter XVI, E-Way Rules' of Hindi version of Bihar Goods and Services Tax Rules, 2017. 13. After rule 138, the following chapters, Rules, Forms, statements, schedules and annexures shall be inserted, namely:- .....

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, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upk .....

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oods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1)The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a s .....

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ails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may b .....

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ngs. CHAPTER - XVIII DEMANDS AND RECOVERY 142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of t .....

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FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation ref .....

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for recovery. (7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as the defaulter ) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any mo .....

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Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the reco .....

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are likely to exceed their value, the proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST D .....

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se the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1)The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as the third person ), a notice in FORM GST DRC-13 directing him to deposit the amount specified in .....

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r officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order .....

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rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on .....

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roperty to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery .....

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all not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the .....

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e said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where th .....

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make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner .....

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ss of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire .....

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n the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.- (a) in the case of a debt, the credito .....

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other copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. (3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in th .....

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ner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall .....

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against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017or any of the State Goods and Services Tax Act, 2017and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certific .....

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ause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in installments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extensi .....

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e taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process i .....

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account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the prop .....

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spose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by a .....

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of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Chapter - XIX OFFENCES AND PENALTIES 162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a r .....

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