9911796707
TMI BlogThe Bihar Goods and Services Tax (Fifth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2017, (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub - rule (4) of rule 44 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government."; (ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted, namely- "Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time."; (iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely- "Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at any time."; 6. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transfer Document (CTD)" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely- "Instructions- 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading "inputs."; 9. In the principal rules, with effect from the 1st day of July, 2017, in "FORM GSTR-4", in Serial No.8, in entry 8B(2), for the words "Intra-State Supplies", the words "Inter-State Supplies" shall be substituted; 10. In the principal rules, with effect from the 30th day of August, 2017, in the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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