Rule, 2018

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.

MkW0 izfrek MkW0 izfrek] The 9 th August 2018 S.O. 222, Dated 9 th August 2018—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, 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 (Seventh Amendment) Rules, 2018.

(2) They shall come into force from immediate effect.

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

(i) after rule 109, the following rule 109A shall be inserted, namely:- “109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to the Joint Commissioner (Appeal) where such decision or order is passed by the Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officers, within three months from the date on which the said decision or order is communicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to the Joint Commissioner (Appeal) where such decision or order is passed by the Deputy Commissioner or Assistant Commissioner, or Commercial Taxes Officers, within six months from the date of communication of the said decision or order.”;

[(File No. Bikri kar/GST/vividh-21/2017¼Part&2½ 2340 )] 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