Notification, 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.

The 26 th July 2018 Notification no. 20/2018- State Tax (Rate) S.O. 218, Date 26 th July 2018—In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 further amendments in the Commercial Taxes Department notification No.5/2017- State Tax (Rate), dated the 29 th June, 2017, published in Bihar Gazette, Extraordinary, vide number 548, dated the th June, 2017, namely:- 'In the said notification, in the opening paragraph the following proviso shall be inserted, namely, “Provided that,-

(i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1 st day of August, 2018, in respect of goods mentioned at serial numbers1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and

(ii) in respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31 st day of July 2018, shall lapse.”.

2. This notification shall come into force on the 27 th July, 2018.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-2)-20)] By the order of Governor of Bihar,

DR. PRATIMA,

Website: http://egazette.bih.nic.in

Provisions this notification 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