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TMI BlogBihar Goods and Services Tax (Tenth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from 20th day of Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be issued not later than twenty one days from the date of submission of the application. ; (iii) in sub-rule (4), for the word, shall , the word may shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely:- (5) If the proper officer fails to take any action, - (a) within a period of three working days from the date of submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med to have been approved. . 4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words failure of Aadhaar authentication , the words or due to not opting for Aadhaar authentication shall be inserted. [(File No. Bikri-kar/GST/Vividh-21 /2017 (Part-10)--1532)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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