Rule, 2018

Text

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19 twu 2018 2017 2017 2017 2017 ((((2017 2017 2017 2017 का का का का 12121212) ) ) ) 19 twu 2018 The 19th June 2018 S.O. 188 dated the 19th June 2018---In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), Governor of Bihar, hereby makes the following rules to further amend the Bihar Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force with effect from 19 th June, 2018.

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

(i) in rule 58, after sub-rule (1), the following sub-rule (1A) shall be inserted, namely:- “(1A) For the purposes of Chapter XVI of these rules, a transporter, who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:

Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”;

(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- “Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.

Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which date the vehicle was intercepted.”;

(iii)in rule 142, in sub-rule (5), after the words and figures “sub section (3) of section 76”, the words and figures “or section 129 or section 130” shall be inserted;

(iv) after FORM GST ENR-01, the following FORM GST ENR- 02 shall be inserted, namely:- Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN]

1. (a) Legal name

(b) PAN 2.Details of registrations having the same PAN Sl.

No GSTIN Trade Name State/UT I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature Place Name of Authorised Signatory Date: Designation/Status…………………… For office use – Enrolment no.- Date -.” [(File No. Bikri kar/GST/vividh-21/2017 (Part-2)-1777)] By the order of Governor of Bihar,

S. SIDDHARTH,

Principal Secretary to Government.

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