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TMI BlogBihar Goods and Services Tax (Fourteenth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... to force with effect from 22nd day of December, 2020. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), with effect from a date to be notified, the following sub-rule shall be substituted, namely: - "(4A) Every application made under rule (4) shall be followed by- (a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under subsection (6D) of section 25, if he has opted not to get Aadhaar authentication d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proper officer may deem fit."; (b) in sub-rule (2), - (i) for the word "three", the word "seven" shall be substituted; (ii) for the proviso, the following proviso shall be substituted, namely: - "Provided that where- (a) 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; or (b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely: - "(2A) Where, a comparison of the returns furnished by a registered person under section39 with (a) the details of outward supplies furnished in FORM GSTR-1; or (b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, his registration shall be suspended and the said person shall be intimated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under sub-rule (2)", the words, brackets, figures and letters "or in response to the notice issued under sub-rule (2A) of rule 21A"shall be inserted. 7. In the said rules, in rule 36, in sub-rule (4),with effect from the 1st day of January, 2021,- (a) for the word "uploaded",at both the places where it occurs, the word "furnished" shall be substituted; (b) after the words, brackets and figures "by the suppliers under sub-section (1) of section 37", at both the places where they occur, the words, letters and figure "in FORM GSTR-1 or using the invoice furnishing facility" shall be inserted; (c) for the figures and words "10 per cent.", the figure and words "5 per cent." shall be substituted. 8. In the said rules, in rule 59, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable in electronic credit ledger to discharge his liability towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees: Provided that the said restriction shall not apply where - (a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case may be, have paid more than one lakh rupees as income tax under the Income-tax Act, 1961(43 of 1961) in each of the last two financial years for which the time limit to file return of income under subsection (1) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be substituted. 11. In the said rules, in rule 138E, - (a) in clause (b), for the words "two months", the words "two tax periods" shall be substituted; (b) after clause (c),the following clause shall be inserted, namely:- "(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.". 12. In the said rules, after FORM GST REG-30, the following FORM shall be inserted, namely- "FORM GST REG - 31 [See rule 21A] Date: < DD > < MM > < YYYY > Reference No. To, GSTIN Name: Address: Intimation for suspension and notice for cancellation of registration In a comparison of the following, namely, (i) returns furnished by you under section 39 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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