Bihar Goods and Services Tax (Fourth Amendment) Rules, 2020

Rule, 2020

Q: What is the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2020 made under?

It states that it was made under section 164 of the Bihar Goods and Services Tax Act.

Q: Where can I read the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2020?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

Q: When was the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2020 made?

It is recorded under the year 2020.

A rule made under the The Bihar Goods and Services Tax Act, 2017.

Kind Rule Year 2020 Jurisdiction Bihar Text 1,850 characters

Made under The Bihar Goods and Services Tax Act, 2017.

Source document (PDF, 195 KB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

6 ebZ 2020 The 6 th May 2020 S.O. 118 Dated 6 th May 2020--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. (1) These rules may be called the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 3 rd day of April, 2020.
2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 31 st March, 2020, in sub-rule (3) of rule 3, the following proviso shall be inserted, namely:- “Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30 th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31 st day of July, 2020.”.
3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:- “Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”. [(File No. Bikri kar/GST/vividh-21/2017 (Part-8)792)] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Bihar Goods and Services Tax Act, 2017

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