Bihar Goods and Services Tax (Eighth Amendment) Rules, 2019. - S.O. 400 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 26th December 2019 S.O. 400, Dated the 26 December 2019- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2019. (2) They shall come into force with effect from 13th December, 2019. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification. (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4). [(File No. Bikri kar/GST/vividh-21/2017 (Part-7)3897)] By the order of Governor of Bihar, (Dr. Pratima) Commissioner State Tax-cum-Secretary.