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TMI BlogBihar Goods and Services Tax (Third Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1),after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 the words, letters, figures and brackets or by availing the benefit of Commercial Taxes Department notification No.2/2019- State Tax (Rate), dated the 7th March, 2019 published in the Bihar Gazette vide number 340, dated the 7th March, 2019 shall be inserted; (ii) in the Explanation,- (A) after the words not be eligible to avail , the word of shall be omitted; (B) after the words opting for the composition scheme , the words, letters, figures and brackets or opting for paying tax by availing the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens. . 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 4 5 6 7 1. Outward supplies (including exempt supplies) 2. Inward supplies attracting reverse charge including import of services 3. Tax payable (1+2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period. 5. Interest shall be leviable if payment is made after the due date. 6. Nil Statement shall be filed if there is no tax liability due during the quarter. . 5. In the said rules, in FORM GST REG-01, after instruction number 16, the following instruction shall be inserted, namely:- 17. Taxpayers who want to pay tax by availing benefit of Commercial Taxes Department notification No.2/2019- State Tax (Rate), dated the 7th March, 2019 published in the Bihar Gazette vide number 340, dated the 7th March, 2019 as amended, shall indicate such option at ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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