Bihar Goods and Services Tax (Ninth Amendment) Rules, 2021 - S.O. 166 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 22nd December 2021 S.O. 166, Date 22nd December 2021 -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, on the recommendations of the Council, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. -(1) These rules may be called the Bihar Goods and Services Tax (Ninth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st day of December, 2021. 2 . In the Bihar Goods and Services Tax Rules, 2017, - (i) in rule 137, with effect from the 30th day of November 2021, for the words four years , the words five years shall be substituted. (ii) in FORM GST DRC-03 , - (a) in the heading, after the words or statement , the words, letters and figures or intimation of tax ascertained through FORM GST DRC-01A shall be inserted; (b) against item 3, in column (3), for the word and letters Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) , the words, letters, figures and brackets Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A , Mismatch (Form GSTR-1and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted; (c) against item 5, in column (1), after the word and figures within 30 days of its issue , the words, letters, figures and brackets , scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify) shall be inserted; (d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:- Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 [(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 2590 ] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.