Rule, 2023

Text

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The 11th January 2023 S.O. 91, Dated 11th January 2023—In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 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. Short title and commencement.—

(1) These rules may be called the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2022.

(2) They shall be deemed to have come into force with effect from the 1st day of December, 2022.

2. In the Bihar Goods and Services Tax Rules, 2017.—

(a) rule 122 shall be omitted;

(b) rules 124 and 125 shall be omitted;

(c) in rule 127,-

(i) in the marginal heading, for the word “Duties”, the word “Functions”, shall be substituted;

(ii) for the words “It shall be the duty of the Authority,-”, the words “The authority shall discharge the following functions, namely:–” shall be substituted;

(d) rule 134 shall be omitted;

(e) rule 137 shall be omitted;

(f) after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely:– ‘(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act;’.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-13) 158)] 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