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TMI BlogThe Bihar Goods and services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... e into force with effect from 17th August, 2017. 2. In the Bihar Goods and services Tax Rules, 2017, (i) In sub-rule (4) of rule 3, for the words "sixty days", the words "ninety days" shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the ministry of External Affairs, Government of India" shall be inserted; (iii) in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- "(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (i) of section 18, or w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tronic Accounting System in Excise and Service Tax from the date to be notified by the Board."; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- "Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board."; (vi) for rule 103, with effect from the 1st day of July, 2017 the following rule shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 5. Details of Authorized Signatory, If applicable Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation/ Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India ? Yes/No Passport No. (in case of fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll submit the application electronically. • Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. • The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. • The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. • PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act."; (ix) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No.7,- (i) in item (a), for the word, f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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