TMI BlogThe Bihar Goods and Services Tax (First Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... e 96 of Bihar Goods and 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, namely:- 96A.Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of- (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the provisions of Rule 123 of the Central Goods and Services Tax Rules, 2017 . 8. Substitution of Rule 124 of Bihar Goods and Services Tax Rules, 2017- Rule 124 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :- 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions 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 and Services Tax Rules, 2017 shall be substituted, namely :- 126. Power to determine the methodology and procedure The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission of such officer. (5) The officer seizing the goods, 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 security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation .- For the purposes of the rules under the provisions of this Chapter, the applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) . (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06 . (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07 , specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice 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 money owing to such defaulter in accordance with the provisions of clause (a) of sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per officer shall cancel the process of auction and release 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 the notice. (2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. 146. Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) 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 or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall 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 proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. (9) The person making the claim or objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. (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 any interest in the property sold. 149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and 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 certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder 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 property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23 , on proof of payment. (4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose 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-r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted. ; (xiii) Substitution of Forms appended to Bihar Goods and Service Tax Act Rule, 2017.- FORM GST-RFD-01 , FORM GST-RFD-02 , FORM GST-RFD-04 , FORM GST-RFD-05 FORM GST-RFD-06 , FORM GST-RFD-07 and FORM GST-RFD-10 , appended to Bihar Goods and Service Tax Act Rule, 2017 shall be substituted by FORM GST-RFD-01 , FORM GST-RFD-02 , FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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