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TMI BlogThe Bihar Goods and Services Tax (Seventh Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Bihar Goods and Services Tax Rules, 2017, - (i) in rule 3, for sub-rule (3A), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- "6. Zero rated supplies and Deemed Expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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