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TMI BlogBihar Goods and Services Tax (Amendment) Act, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... planation.- For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in State."; (b) in sub-section (2),- (i) in clause (d), the word "and" occurring at the end shall be omitted; (ii) in clause (e), for the word "Council:", the words "Council; and" shall be substituted; (iii) after clause (e), the following clause shall be inserted, namely:- "(f) he is neither a casual taxable person nor a non-resident taxable person:"; (c) after sub-section (2), the following sub-section shall be inserted, namely:- "(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2),whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial year up to the date when such person becomes liable for registration under this Act; and (ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.'. 4. Amendment of section 22.- In section 22 of the principal Act, in subsection (1), after the second proviso, the following shall be inserted, namely:-- "Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified. Explanation.--For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.". 5. Amendment of section 25.- In section 25 of the principal Act, after subsection (6), the following sub-sections shall be inserted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. Explanation.-For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.". 6. Insertion of new section 31A.- After section 31 of the principal Act, the following section shall be inserted, namely:-- "31A. Facility of digital payment to recipient - The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed.". 7. Amendment of section 39.- In section 39 of the principal Act,- (a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:-- ''(1) Every registered person, other than an Input Service Distributor or a nonresident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsion of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". 9. Amendment of section 49.- In section 49 of the principal Act, after subsection (9), the following sub-sections shall be inserted, namely:- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax, or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act. (11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1).". 10. Amendment of section 50.- In section 50 of the principal Act, in subsection (1), the following proviso shall be inserted, namely:-- "Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serted; (b) after the words and figures "of section 100", the words, figures and letter "or of section 101C" shall be inserted; (ii) after clause (e) , the following clause shall be inserted, namely:- '(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.'. 15. Insertion of new sections 101A, 101B and 101C.- After section 101 of the principal Act, the following sections shall be inserted, namely:- "101A. Constitution of National Appellate Authority for Advance Ruling- Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section 101A of the Central Goods and Services Tax Act, 2017 shall be deemed to be the National Appellate Authority for Advance Ruling under this Act. 101B. Appeal to National Appellate Authority.- (1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are given by the Appellate Authority constituted under section 99 and the Appellate Authority of any other State or States or of a Union territory or Union territories or both under sub- section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd shall be sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, after such pronouncement.". 16. Amendment in section 102.- In section 102 of the principal Act, in the opening portion,- (a) after the words "Appellate Authority", at both the places where they occur, the words "or the National Appellate Authority" shall be inserted; (b) after the words and figures "or section 101", the words, figures and letter "or section 101C respectively," shall be inserted; (c) for the words "or the appellant", the words ", appellant, the Authority or the Appellate Authority" shall be substituted. 17. Amendment in section 103.- In section 103 of the principal Act,- (i) after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) the Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of input tax credit to the recipient by way of commensurate reduction in the price of the goods or services or both.". 22. Amendment in section 174.- In section 174 of the principal Act, with effect from the 1st day of July, 2017, after sub-section (1) the following new sub-section (1A) shall be inserted and shall always be deemed to have been inserted- "(1A) Notwithstanding anything to the contrary contained in subsection (1)- (a) nothing contained in the proviso to clause (c) of sub-section (1) shall apply to notification number S.O 391, dated 10th November, 2011 issued by the Commercial Taxes Department, Government of Bihar, Patna, and (b) the validity of notification number S.O 391, dated 10th November, 2011 issued by the Commercial Taxes Department, Government of Bihar, Patna is extended till the 30th day of June, 2017." 23. Amendment in notification no. 545 issued under sub-section (1) of section 11of Bihar Goods and Services Tax Act, retrospectively. - In the notification of the Commercial Taxes Department notification No. 02/2017-State Tax (Rate), ..... 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