LexThe BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
Bihar · state statute
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िनबंधन la[;k पी0टी0-40
असाधारण अंक
िबहार सरकार ᳇ारा ᮧकािशत
21 vxzgk;.k 1941 (श0)
(सं0 पटना 1329) पटना, o`gLifrokj, 12 fnlEcj 2019
fof/k foHkkx
———
vf/klwpuk
12 fnlEcj 2019
laŒ ,yŒthŒ&01&16@2019&8872@ystA—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
vf/kfu;e] ftlij egkefge jkT;iky fnukad 10 fnlEcj 2019 dks vuqefr ns pqds gSa] blds }kjk loZ&lk/kkj.k
dh lwpuk ds fy;s izdkf'kr fd;k tkrk gSA
fcgkj&jkT;iky ds vkns'k ls]
enu fd'kksj dkSf'kd]
ljdkj ds lfpoA
2 िबहार गजट (असाधारण), 12 fnlEcj 2019
[fcgkj vf/kfu;e 21] 2019º
fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2019
fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼fcgkj vf/kfu;e&12] 2017½ dk la'kks/ku djus ds fy, vf/kfu;eA
Hkkjr x.kjkT; ds lÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;g vf/kfu;fer gks %& 1- laf{kIr uke vkSj izkjaHkA&¼1½ ;g vf/kfu;e fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2019 dgk tk ldsxkA ¼2½ vU;Fkk micaf/kr ds flok; bl vf/kfu;e ds mica/k ml rkjh[k dks izo`Ùk gksaxs] tks ljdkj jkti= esa] vf/klwpuk }kjk fu;r djsA 2- fcgkj eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 2 esa la'kks/ku]A& fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~ ^^ewy vf/kfu;e** dgk x;k gS½ dh /kkjk 2 ds [kaM ¼4½ esa] Þvfxze fofu.kZ; vihy izkf/kdkjh]ß 'kCnkas ds i'pkr~] Þjk"Vªh; vfxze fofu.kZ; vihy izkf/kdj.k]Þ 'kCn j[ks tk,axsA 3- ewy vf/kfu;e dh /kkjk 10 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 10 esa] & ¼d½ mi/kkjk ¼1½ esa nwljs ijarqd ds i'pkr~] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~%& ÞLi"Vhdj.k &nwljs ijarqd ds iz;kstuksa ds fy,] tgka rd izfrQy dks C;kt ;k cÍs ds :i esa iznf'kr fd;k tkrk gS] fu{ksiksa] _.kksa ;k vfxzeksa dks foLrkfjr djds NwV izkIr lsokvksa dh iwfrZ ds ewY; dks] jkT; esa vkorZ ds ewY; ds vo/kkj.k ds fy, x.kuk esa ugha fy;k tk,xkAÞ] ¼[k½ mi/kkjk ¼2½ esa] & ¼i½ [kaM ¼?k½ ds vUr esa vkus okys ÞvkSjÞ 'kCn dk yksi fd;k tk,xk( ¼ii½ [kaM ¼M-½ esa Þvf/klwfpr fd;k tk,Þ( 'kCnkas ds LFkku ij] Þvf/klwfpr fd;k tk,( vkSjÞ 'kCn j[ks tk,axs( ¼iii½ [kaM ¼M-½ ds i'pkr~ fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þ¼p½ og u rks dksbZ uSfefÙkd djk/ks; O;fä gS vkSj u gh dksbZ vfuoklh djk/ks; O;fä gS%Þ( ¼x½ mi/kkjk ¼2½ ds i'pkr~] fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~ %& Þ¼2d½ bl vf/kfu;e esa varfoZ"V fdlh izfrdwy ckr ds gkssrs gq, Hkh] fdUrq /kkjk 9 dh mi/kkjk ¼3½ vkSj mi/kkjk ¼4½ ds mica/kksa ds v/khu jgrs gq,] dksbZ jftLVªhÑr O;fä] tks mi/kkjk ¼1½ vkSj mi/kkjk ¼2½ ds v/khu dj ds lank; dk fodYi ysus ds fy, ik= ugha gS vkSj ftldk iwoZ foÙkh; o"kZ esa ldy vkorZ ipkl yk[k #i, ls vf/kd ugha gS] mlds }kjk /kkjk 9 dh mi/kkjk ¼1½ ds v/khu lans; dj ds LFkku ij] fofgr dh tkus okyh nj ij] tks jkT; esa mldh vkorZ ds rhu izfr'kr ls vf/kd ugha gksxh] laxf.kr dj dh jde dk fuEufyf[kr 'krksZ ds v/khu jgrs gq, lank; djus dk fodYi ys ldsxk] ;fn og]& ¼d½ fdlh ,sls eky ;k lsokvksa dh iwfrZ djus esa ugha yxk gS] tks bl vf/kfu;e ds v/khu dj yxkus ;ksX; ugha gS( ¼[k½ eky ;k lsokvksa dh varjjkT;h; tkod iwfrZ djus esa ugha yxk gS( ¼x½ fdlh ,sls bySDVªkWfud okf.kfT;d izpkyd ds ek/;e ls eky ;k lsokvksa dh ,slh iwfrZ esa ugha yxk gS] ftlls /kkjk 52 ds v/khu lzksr ij dj dk laxzg.k djuk visf{kr gS( ¼?k½ ,sls eky dk fofuekZrk ;k ,slh lsokvksa dk iwfrZdkj ugha gS] tks ljdkj }kjk ifj"kn~ dh flQkfj'kkas ij vf/klwfpr dh tk,a( vkSj ¼M-½ u rks dksbZ uSfefÙkd djk/ks; O;fä gS vkSj u gh dksbZ vfuoklh djk/ks; O;fä gS % ijarq tgka ,d ls vf/kd jftLVªhÑr O;fä;ksa dk vk;&dj vf/kfu;e] 1961 ds v/khu tkjh LFkk;h [kkrk la[;kad ,d gh gS] ogka ,slk jftLVªhÑr O;fä bl mi/kkjk ds v/khu rc rd Ldhe ds fy, fodYi dk pquko djus dk ik= ugha gksxk] tc rd ,sls lHkh jftLVªhÑr O;fä bl mi/kkjk ds v/khu dj dk lank; djus ds fodYi dk pquko ugha djrs gSaAÞ % ¼?k½ mi/kkjk ¼3½ eas] ßmi/kkjk ¼1½Þ 'kCn] dks"Bdksa vkSj vad ds LFkku ij] nksuksa LFkkuksa ij] tgka os vkrs gSa] Þ;FkkfLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2d½Þ 'kCn] dks"Bd] vad vkSj v{kj j[ks tk,axs( ¼M-½ mi/kkjk ¼4½ esa] Þmi/kkjk ¼1½ß 'kCn] dks"Bdksa vkSj vad ds LFkku ij] ß;FkkfLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2d½ß 'kCn dks"Bd] vad vkSj v{kj j[ks tk,axs ( ¼p½ mi/kkjk ¼5½ esa] Þmi/kkjk ¼1½ß 'kCn] dks"Bdksa vkSj vad ds LFkku ij] ß;FkkfLFkfr] mi/kkjk ¼1½ ;k mi/kkjk ¼2d½Þ 'kCn] dks"Bd] vad vkSj v{kj j[ks tk,axs ( ¼N½ mi/kkjk ¼5½ ds i'pkr~] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %& ßLi"Vhdj.k 1& bl /kkjk ds v/khu fdlh O;fä dh dj lank; djus dh ik=rk dk vo/kkj.k djus ds fy, blds ladfyr vkorZ dh lax.kuk djus ds iz;kstuksa ds fy,] ßladfyr
3 िबहार गजट (असाधारण), 12 fnlEcj 2019
vkorZÞ in ds varxZr fdlh foÙkh; o"kZ ds 1 vçSy ls ml rkjh[k rd dh iwfrZ;ka lfEefyr gksaxh] ftldks og bl vf/kfu;e ds v/khu jftLVªhdj.k dk nk;h cu tkrk gS] fdUrq tgka rd izfrQy dks C;kt ;k cðs ds :i eas iznf'kZr fd;k tkrk gS] fu{ksiksa] _.kksa ;k vfxzeksa dks foLrkfjr djds NwV izkIr lsokvksa dh iwfrZ dk ewY; lfEefyr ugha gksxkA Li"Vhdj.k 2 & bl /kkjk ds v/khu fdlh O;fä }kjk lans; dj dk vo/kkj.k djus ds iz;kstuksa ds fy,] ßjkT; esa vkorZZÞ esa fuEufyf[kr iwfrZ;ksa dk ewY; lfEefyr ugha gksxk] vFkkZr~ %& ¼i½ fdlh foÙkh; o"kZ ds 1 vizSy ls ml rkjh[k rd dh iwfrZ;ka] ftldks og bl vf/kfu;e ds v/khu jftLVªhdj.k dk nk;h cu tkrk gS( vkSj ¼ii½ tgka rd izfrQy dks C;kt ;k cðs ds :i esa iznf'kZr fd;k tkrk gS] fu{ksiksa] _.kksa ;k vfxzeksa dks foLrkfjr djds NwV izkIr lsokvksa dh iwfrZAßA 4- ewy vf/kfu;e dh /kkjk 22 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 22 dh mi/kkjk ¼1½ esa] nwljs ijarqd ds i'pkr~ fuEufyf[kr var%LFkkfir fd;k tk,xk] vFkkZr~ %& ßijarq ;g Hkh fd ljdkj] ifj"kn~ dh flQkfj'kksa ij] chl yk[k #i, ds ladfyr vkorZ dks ,slh jde rd c<+k ldsxh] tks fdlh ,sls iwfrZdkj dh n'kk esa] tks eky dh vuU; iwfrZ esa yxk gS] pkyhl yk[k #i, ls vf/kd ugha gksxh vkSj ;g ,slh 'krksZ vkSj ifjlhekvksa ds v/khu jgrs gq, fd;k tk,xk] tks vf/klwfpr dh tk,A Li"Vhdj.k& bl mi/kkjk ds iz;kstuksa ds fy,] fdlh O;fä ds ckjs esa rc Hkh ;g le>k tk,xk fd og eky dh vuU; iwfrZ esa yxk gS] ;fn og fu{ksiksa] _.kksa ;k vfxzeksa dks foLrkfjr djds NwV izkIr lsokvksa dh iwfrZ esa yxk gqvk gS] tgka rd izfrQy dks C;kt ;k cðs ds :i esa iznf'kZr fd;k tkrk gSAßA 5- ewy vf/kfu;e dh /kkjk 25 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 25 esa mi/kkjk ¼6½ ds i'pkr~ fuEufyf[kr mi/kkjk,a var%LFkkfir dh tk,axh] vFkkZr~ %& ß¼6d½ izR;sd jftLVªhÑr O;fä] fofgr fd, tkus okys iz:i vkSj jhfr rFkk le; ds Hkhrj lR;kiu djk,xk ;k vk/kkj la[;kad dks /kkfjr djus dk lcwr izLrqr djsxk % ijarq ;fn fdlh jftLVªhÑr O;fä dks vk/kkj la[;kad leuqnsf'kr ugha fd;k x;k gS] rks ,sls O;fä dks ,slh jhfr esa] tks ifj"kn~ dh flQkfj'kksa ij] ljdkj }kjk vf/klwfpr dh tk,] igpku dk dksbZ oSdfYid vkSj O;ogk;Z lk/ku izLFkkfir fd;k tk,xk % ijarq ;g vkSj fd lR;kiu djkus ;k vk/kkj la[;kad dks /kkfjr djus dk lcwr izLrqr djus ;k igpku dk dksbZ oSdfYid vkSj O;ogk;Z lk/ku izLrqr djus esa vlQy jgus dh n'kk esa ,sls O;fä dks vkoafVr jftLVªhdj.k vfof/kekU; le>k tk,xk vkSj bl vf/kfu;e ds vU; mica/k bl izdkj ykxw gksaxs ekuks ,sls O;fä ds ikl jftLVªhdj.k ugha gSA ¼6[k½ vf/klwfpr dh tkus okyh rkjh[k dks gh izR;sd O;f"V] jftLVªhdj.k dh eatwjh ds fy, ik= cuus gsrq] ifj"kn~ dh flQkfj'kksa ij ljdkj }kjk mä vf/klwpuk esa fofufnZ"V dh tkus okyh jhfr esa lR;kiu djk,xk ;k vk/kkj la[;kad dks /kkfjr djus dk lcwr izLrqr djsxk % ijarq tgka fdlh O;f"V dks vk/kkj la[;kad leuqnsf'kr ugha fd;k x;k gS] ogka ,sls O;f"V dks igpku dk dksbZ ,slk oSdfYid vkSj O;ogk;Z lk/ku izLFkkfir fd;k tk,xk] tks ifj"kn~ dh flQkfj'kksa ij] ljdkj }kjk mä vf/klwpuk esa fofufnZ"V fd;k tk,A ¼6x½ vf/klwfpr dh tkus okyh rkjh[k dks gh] O;f"V ls fHkUu izR;sd O;fä] jftLVªhdj.k dh eatwjh ds fy, ik= cuus gsrq] lR;kiu djk,xk ;k ,slh jhfr esa] tks vf/klwfpr dh tk,] drkZ] izca/k funs'kd] iw.kZdkfyd funs'kd] ,sls Hkkxhnkjksa] ;FkkfLFkfr] laxe dh izca/k lfefr] U;klh cksMZ ds lnL;ksa] izkf/kÑr izfrfuf/k;ksa] izkf/kÑr gLrk{kjdrkZvksa vkSj O;fä;ksa ds ,sls vU; oxksZ }kjk] ,slh jhfr esa] tks ifj"kn~ dh flQkfj'kksa ij ljdkj }kjk mä vf/klwpuk esa fofufnZ"V dh tk,] vk/kkj la[;kad dks /kkfjr djus dk lcwr izLrqr djsxk % ijarq tgka ,sls O;fä ;k O;fä;ksa ds ,sls vU; oxZ] ftUgsa vk/kkj la[;kad leuqnsf'kr ugha fd;k x;k gS] mUgsa igpku dk dksbZ ,slk oSdfYid vkSj O;ogk;Z lk/ku izLFkkfir fd;k tk,xk] tks ifj"kn~ dh flQkfj'kksa ij] ljdkj }kjk mä vf/klwpuk esa fofufnZ"V fd;k tk,A ¼6?k½ mi/kkjk ¼6d½ ;k mi/kkjk ¼6[k½ ;k mi/kkjk ¼6x½ ds mica/k ,sls O;fä ;k O;fä;ksa ds ,sls oxZ ;k oxksZa ;k jkT; ds fdlh ,sls Hkkx ij ykxw ugha gksaxs] ftls ifj"kn~ dh flQkfj'k ij ljdkj }kjk vf/klwfpr fd;k tk,A Li"Vhdj.k& bl /kkjk ds iz;kstuksa ds fy, ßvk/kkj la[;kadÞ in dk ogh vFkZ gksxk] tks vk/kkj ¼foÙkh; vkSj vU; lgkf;fd;ksa] Qk;nksa rFkk lsokvksa dk yf{;r ifjnku½ vf/kfu;e] 2016 dh /kkjk 2 ds [kaM ¼d½ esa mldk gSAÞA 6- ewy vf/kfu;e esa ubZ /kkjk 31d dk var%LFkkiuA& ewy vf/kfu;e dh /kkjk 31 ds i'pkr~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh] vFkkZr~%&
4 िबहार गजट (असाधारण), 12 fnlEcj 2019
Þ31d- izkfIrdÙkkZ dks fMftVy lank; dh lqfo/kk& ljdkj] ifj"kn~ dh flQkfj'kksa ij] jftLVªhd`r O;fä;ksa ds ,sls oxZ dks fofgr dj ldsxh] tks mlds }kjk dh xbZ eky ;k lsokvksa ;k nksuksa dh iwfrZ ds izkfIrdrkZ dks bySDVªkWfud lank; dk fofgr <ax miyC/k djk,xk vkSj ,sls izkfIrdrkZ dks ,slh jhfr vkSj ,slh 'krksZa vkSj fucZa/kuksa ds] tks fofgr fd, tk,a] v/khu jgrs gq, rnuqlkj lank; djus dk fodYi miyC/k djk,xkAßA 7- ewy vf/kfu;e dh /kkjk 39 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 39 esa]& ¼d½ mi/kkjk ¼1½ vkSj mi/kkjk ¼2½ ds LFkku ij fuEufyf[kr mi/kkjk,a j[kh tk,axh] vFkkZr~ %& Þ¼1½ fdlh buiqV lsok forjd ;k vfuoklh djk/ks; O;fä ;k /kkjk 10 ;k /kkjk 51 ;k /kkjk 52 ds mica/kksa ds v/khu dj dk lank; djus okys O;fä ls fHkUu izR;sd jftLVªhd`r O;fä] izR;sd dySaMj ekl ;k mlds fdlh Hkkx ds fy, eky ;k lsokvksa ;k nksuksa dh vkod vkSj tkod iwfrZ;ksa] izkIr fd, x, buiqV dj izR;;] lans; dj] lanÙk dj vkSj ,slh vU; fof'kf"V;ksa dks /;ku esa j[krs gq, ,sls iz:i] jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] bySDVªkWfud :i ls fooj.kh izLrqr djsxk % ijarq ljdkj] ifj"kn~ dh flQkfj”k ij] jftLVªhd`r O;fä;ksa ds dfri; oxZ dks vf/klwfpr dj ldsxh] tks ,slh 'krksZa vkSj fucZ/kuksa ds] tks mlesa fofufnZ"V fd, tk,a] v/khu jgrs gq,] izR;sd frekgh ;k mlds fdlh Hkkx ds fy, fooj.kh izLrqr djsxkA ¼2½ /kkjk 10 ds mica/kksa ds v/khu dj dk lank; djus okyk dksbZ jftLVªhd`r O;fä] izR;sd foŸkh; o"kZ ;k mlds fdlh Hkkx ds fy,] jkT; esa vkorZ] eky ;k lsokvksa ;k nksuksa dh vkod iwfrZ;ksa] lans; dj] lanÙk dj vkSj ,slh vU; fof'kf"V;ksa dks /;ku esa j[krs gq, ,sls iz:i] jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] bySDVªkWfud :i ls fooj.kh izLrqr djsxkAß; ¼[k½ mi/kkjk ¼7½ ds LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %& Þ¼7½ izR;sd jftLVªhd`r O;fä] ftlls mi/kkjk ¼1½ ds v/khu fooj.kh izLrqr fd;k tkuk visf{kr gS vkSj tks ,sls O;fä ls fHkUu gS] ftls mlds ijarqd ;k mi/kkjk ¼3½ ;k mi/kkjk ¼5½ esa fufnZ"V fd;k x;k gS] ljdkj dks] ,slh fooj.kh ds vuqlkj 'kks/; dj dk lank; ml rkjh[k ls iwoZ djsxk] ftldks mlds }kjk ,slh fooj.kh izLrqr fd;k tkuk visf{kr gS % ijarq mi/kkjk ¼1½ ds ijarqd ds v/khu fooj.kh izLrqr djus okyk izR;sd jftLVªhd`r O;fä] fdlh ekl ds nkSjku] eky ;k lsokvksa ;k nksuksa dh vkod vkSj tkod iwfrZ;ksa] izkIr fd, x, buiqV dj izR;;] lans; dj vkSj ,slh vU; fof'kf"V;ksa dks /;ku esa j[krs gq,] ,sls iz:i jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] ljdkj dks 'kks/; dj dk lank; djsxk % ijarq ;g vkSj fd mi/kkjk ¼2½ ds v/khu fooj.kh izLrqr djus okyk izR;sd jftLVªhd`r O;fä] fdlh frekgh ds nkSjku] jkT; esa vkorZ] eky ;k lsokvksa ;k nksuksa dh vkod iwfrZ;ksa] lans; dj vkSj ,slh vU; fof'kf"V;ksa dks /;ku esa j[krs gq,] ,sls iz:i] jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] ljdkj dks 'kks/; dj dk lank; djsxkAÞA 8- ewy vf/kfu;e dh /kkjk 44 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 44 dh mi/kkjk ¼1½ esa] fuEufyf[kr ijarqd var%LFkkfir fd, tk,axs] vFkkZr~ %& Þijarq vk;qä] ifj"kn~ dh flQkfj'kksa ij vkSj ys[kc) fd, tkus okys dkj.kksa ls vf/klwpuk }kjk jftLVªhd`r O;fä;ksa ds ,sls oxZ] tks mlesa fofufnZ"V fd;k tk,] ds fy, okf"kZd fooj.kh izLrqr djus dh le;&lhek dks foLrkfjr dj ldsxk % ijarq ;g vkSj fd dsUnzh; dj ds vk;qDr }kjk vf/klwfpr le;&lhek ds fdlh foLrkj.k dks vk;qä }kjk vf/klwfpr fd;k x;k le>k tk,xkAßA 9- ewy vf/kfu;e dh /kkjk 49 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 49 esa] mi/kkjk ¼9½ ds i'pkr~] fuEufyf[kr mi/kkjk,a var%LFkkfir dh tk,axh] vFkkZr~ %& Þ¼10½ dksbZ jftLVªhd`r O;fä] ,sls iz:i vkSj jhfr esa rFkk ,slh 'krksZa vkSj fucZ/kuksa ds v/khu jgrs gq,] tks fofgr fd, tk,a] lkekU; iksVZy ij] bl vf/kfu;e ds v/khu bySDVªkWfud udn [kkrs esa miyC/k fdlh dj] C;kt] 'kkfLr] Qhl dh fdlh jde ;k fdlh vU; jde dks ,dhd`r dj] dsaæh; dj] jkT; dj ;k midj laca/kh bySDVªkWfud udn [kkrs esa varfjr dj ldsxk vkSj ,sls varj.k dks bl vf/kfu;e ds v/khu bySDVªkWfud udn [kkrs ls izfrlank; ds :i esa le>k tk,xkA ¼11½ tgka fdlh jde dks bl vf/kfu;e ds v/khu bySDVªkWfud udn [kkrs esa varfjr fd;k x;k gS] ogka mls mi/kkjk ¼1½ ds mica/kksa ds vuqlkj mä [kkrs esa tek fd;k x;k le>k tk,xkAßA 10- ewy vf/kfu;e dh /kkjk 50 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds i'pkr~] fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þijarq fdlh dj vof/k ds nkSjku dh xbZ iwfrZ;ksa ds laca/k esa lans; dj ij C;kt dks] ftls /kkjk 39 ds mica/kksa ds vuqlkj fu;r rkjh[k ds i'pkr~ mä vof/k ds fy, izLrqr dh xbZ fooj.kh esa ?kksf"kr fd;k x;k gS] flok; ogka ds] tgka ,slh fooj.kh dks mä vof/k ds laca/k esa /kkjk 73 ;k /kkjk
5 िबहार गजट (असाधारण), 12 fnlEcj 2019
74 ds v/khu fdUgha dk;Zokfg;ksa ds izkjaHk ds i'pkr~ izLrqr fd;k tkrk gS] dj ds ml Hkkx ij mn~x`ghr fd;k tk,xk] ftldk lank; bySDVªkWfud udn [kkrs ls jkf'k dks fudkydj fd;k x;k gSAßA 11- ewy vf/kfu;e dh /kkjk 52 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 52 esa]& ¼d½ mi/kkjk ¼4½ esa] fuEufyf[kr ijarqd var% LFkkfir fd, tk,axs] vFkkZr~ %& Þijarq vk;qä] ys[kc) fd, tkus okys dkj.kksa ls] vf/klwpuk }kjk jftLVªhd`r O;fä;ksa ds ,sls oxZ ds fy,] tks mlesa fofufnZ"V fd;k tk,] fooj.k izLrqr djus dh le;&lhek dks foLrkfjr dj ldsxk % ijarq ;g vkSj fd dsUnzh; dj ds vk;qDr }kjk vf/klwfpr le;&lhek ds fdlh foLrkj.k dks vk;qä }kjk vf/klwfpr fd;k x;k le>k tk,xkAßA ¼[k½ mi/kkjk ¼5½ esa] fuEufyf[kr ijarqd var%LFkkfir fd, tk,axs] vFkkZr~ %& Þijarq vk;qä] ifj"kn~ dh flQkfj'kksa ij vkSj ys[kc) fd, tkus okys dkj.kksa ls] vf/klwpuk }kjk jftLVªhd`r O;fä;ksa ds ,sls oxZ ds fy,] tks mlesa fofufnZ"V fd;k tk,] okf"kZd fooj.k izLrqr djus dh le;&lhek dks foLrkfjr dj ldsxk % ijarq ;g vkSj fd dsUnzh; dj ds vk;qDr }kjk vf/klwfpr le;&lhek ds fdlh foLrkj.k dks vk;qä }kjk vf/klwfpr fd;k x;k le>k tk,xkAßA 12- ewy vf/kfu;e esa ubZ /kkjk 53d dk var%LFkkiuA& ewy vf/kfu;e vf/kfu;e dh /kkjk 53 ds i'pkr~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh] vFkkZr~ %& Þ53d- dfri; jdeksa dk varj.k& tgka fdlh jde dks bl vf/kfu;e ds v/khu bySDVªkWfud udn [kkrs ls dsUnzh; dj ;k ,dhd`r dj ;k midj ds v/khu bySDVªkWfud udn [kkrs esa varfjr fd;k tkrk gS] ogka ljdkj dsUnzh; dj ;k ,dhd`r dj ;k midj [kkrs dks] bySDVªkWfud udn [kkrs ls varfjr dh xbZ jde ds cjkcj jde dk ,slh jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] varj.k djsxhßA 13- ewy vf/kfu;e dh /kkjk 54 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 54 esa mi/kkjk ¼8½ ds i'pkr~ fuEufyf[kr mi/kkjk fnukad 01 flrEcj] 2019 ds izHkko ls var% LFkkfir dh tk,xh] vFkkZr~ %& Þ¼8d½ tgka dsUnz ljdkj us jkT; dj ds fjQaM dks forfjr dj fn;k gS] ljdkj fjQaM dh x;h /kujkf'k ds cjkcj jkf'k dsUnz ljdkj dks gLrkarfjr djsxhAßA 14- ewy vf/kfu;e dh /kkjk 95 esa la'kks/kuA&ewy vf/kfu;e dh /kkjk 95 esa] & ¼i½ [kaM ¼d½ esa]& ¼d½ Þvihy izkf/kdj.kß 'kCnksa ds LFkku ij] Þvihy izkf/kdj.k ;k jk"Vªh; vihy izkf/kdj.kß 'kCn j[ks tk,axs; ¼[k½ Þ/kkjk 100 dh mi/kkjk ¼1½ß 'kCnksa] vadksa vkSj dks"Bdksa ds LFkku ij] Þ/kkjk 100 dh mi/kkjk ¼1½ ;k /kkjk 101xß 'kCn] vad] dks"Bd vkSj v{kj j[ks tk,axs; ¼ii½ [kaM ¼³½ ds i'pkr~] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þ¼p½ ^jk"Vªh; vihy izkf/kdj.k* ls /kkjk 101d esa fufnZ"V jk"Vªh; vfxze fofu.kZ; vihy izkf/kdj.k vfHkizsr gSAßA 15- ewy vf/kfu;e esa ubZ /kkjk 101d] /kkjk 101[k vkSj /kkjk 101x dk var%LFkkiuA& ewy vf/kfu;e vf/kfu;e dh /kkjk 101 ds i'pkr~ fuEufyf[kr /kkjk;sa var%LFkkfir dh tk,xh] vFkkZr~ %& Þ101d- jk"Vªh; vfxze fofu.kZ; vihy izkf/kdj.k dk xBu& bl v/;k; ds izko/kkuksa ds v/khu] bl vf/kfu;e ds iz;kstuksa ds fy,] dsUnzh; eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 101d ds v/khu xfBr jk"Vªh; vfxze fofu.kZ; vihy izkf/kdj.k bl vf/kfu;e ds v/khu jk"Vªh; vfxze fofu.kZ; vihy izkf/kdj.k le>k tk;sxkA 101[k- jk"Vªh; vihy izkf/kdj.k dks vihy& ¼1½ tgka /kkjk 97 dh mi/kkjk ¼2½ esa ;FkkfufnZ"V iz'uksa ds laca/k esa] /kkjk 99 ds rgr xfBr vihyh; izkf/kdj.k vkSj fdlh vU; jkT; ;k jkT;ksa ;k fdlh dsUnz 'kkflr izns'k ;k dsUnz 'kkflr izns'kksa ;k nksuksa ds vihyh; izkf/kdkjh }kjk /kkjk 101 dh mi/kkjk ¼1½ ds v/khu ;k /kkjk 101 dh mi/kkjk ¼3½ ds v/khu fojks/kkHkklh vfxze fofu.kZ; fn;s tkrs gSa] ogka vk;qDr }kjk izkf/kd`r dksbZ vf/kdkjh ;k vkosnd] tks /kkjk 25 esa ;FkkfofuZfn"V lqfHkUu O;fDr gS vkSj tks ,sls vfxze fofu.kZ; ls O;fFkr gS rks og jk"Vªh; vihy izkf/kdj.k dks vihy dj ldsxkA ¼2½ bl /kkjk ds v/khu izR;sd vihy] ml rkjh[k ls] ftldks og fofu.kZ;] ftlds fo:) vihy pkgh xbZ gS] vkosndksa] lacaf/kr vf/kdkfj;ksa vkSj vf/kdkfjrk j[kus okys vf/kdkfj;ksa dks lalwfpr fd;k x;k gS] rhl fnu dh vof/k ds Hkhrj QkbZy dh tk,xh %
6 िबहार गजट (असाधारण), 12 fnlEcj 2019
ijUrq vk;qDr }kjk izkf/kd`r vf/kdkjh] ml rkjh[k ls] ftldks og fofu.kZ;] ftlds fo:) vihy pkgh xbZ gS] lacaf/kr vf/kdkjh vkSj vf/kdkfjrk j[kus okys vf/kdkjh dks lalwfpr fd;k x;k gS] uCcs fnu dh vof/k ds Hkhrj Qkby dj ldsxk % ijUrq ;g vkSj fd jk"Vªh; vihy izkf/kdj.k] ;fn mldk ;g lek/kku gks tkrk gS fd vihykFkhZ dks] ;FkkfLFkfr] mDr rhl fnu ;k uCcs fnu ds Hkhrj vihy izLrqr djus ls i;kZIr dkj.k ls fuokfjr fd;k x;k Fkk] rks og ,slh vihy dks rhl fnu ls vuf/kd vkSj vof/k ds Hkhrj izLrqr djus ds fy, vuqKkr dj ldsxkA Li"Vhdj.k& 'kadkvksa ds fujkdj.k ds fy, ;g Li"V fd;k tkrk gS fd ;FkkfLFkfr rhl fnu ;k uCcs fnu dh vof/k dh x.kuk] ml rkjh[k ls dh tk,xh] ftldks vafre fojks/kkHkklh fofu.kZ; dks] ftlds fo:) vihy pkgh xbZ gS] lalwfpr fd;k x;k FkkA ¼3½ bl /kkjk ds v/khu izR;sd vihy ,sls iz:i esa gksxh] mlds lkFk ,slh Qhl gksxh vkSj mls ,slh jhfr esa lR;kfir fd;k tk,xk] tks fofgr dh tk,A 101x- jk"Vªh; vihy izkf/kdj.k dk vkns'k& ¼1½ jk"Vªh; vihy izkf/kdj.k] vkosnd] vk;qä }kjk izkf/kd`r vf/kdkjh] dsanzh; dj ds lHkh iz/kku eq[; vk;qä vkSj eq[; vk;qä rFkk lHkh jkT;ksa ds jkT; dj eq[; vk;qä vkSj vk;qä vkSj lHkh la?k jkT;{ks=ksa ds la?k jkT;{ks= dj ds eq[; vk;qä vkSj vk;qä dks lquokbZ dk volj nsus ds i'pkr~ ml fofu.kZ; dks] ftlds fo:) vihy dh xbZ gS] iq"V ;k mikarfjr djus okyk ,slk vkns'k ikfjr djsxk] tks og Bhd le>sA ¼2½ ;fn jk"Vªh; vihy izkf/kdj.k ds lnL;ksa dh fdlh fcUnq ;k fcUnqvksa ij fHkUu jk; gS] rks mldk fofu'p; cgqer dh jk; ds vuqlkj fd;k tk,xkA ¼3½ mi/kkjk ¼1½ esa fofufnZ"V vkns'k /kkjk 101[k ds v/khu vihy Qkby djus dh rkjh[k ls ;FkklaHko :i ls uCcs fnu dh vof/k ds Hkhrj vo/kkfjr fd;k tk,xkA ¼4½ jk"Vªh; vihy izkf/kdj.k }kjk lquk, x, vfxze fofu.kZ; dh izfr dks lnL;ksa }kjk lE;d~ :i ls gLrk{kfjr vkSj ,slh jhfr esa izekf.kr fd;k tk,xk] tks fofgr dh tk,] vkSj mls lquk, tkus ds i'pkr~] ;FkkfLFkfr] vkosnd] vk;qä }kjk izkf/kd`r vf/kdkjh] cksMZ] lHkh jkT;ksa ds jkT; dj ds eq[; vk;qä vkSj vk;qä rFkk lHkh la?k jkT;{ks=ksa ds la?k jkT;{ks= dj ds eq[; vk;qä dks vkSj izkf/kdj.k ;k vihy izkf/kdj.k dks Hkstk tk,xkA**A 16- ewy vf/kfu;e dh /kkjk 102 esa la'kks/kuA&ewy vf/kfu;e dh /kkjk 102 esa]& ¼d½ **vihy izkf/kdj.k** 'kCnksa ds i'pkr~ nksuksa LFkkuksa ij] tgka os vkrs gSa] **;k jk"Vªh; vihy izkf/kdj.k** 'kCn var%LFkkfir fd, tk,axs% ¼[k½ Þ/kkjk 98 ;k /kkjk 101ß 'kCnksa vkSj vadksa ds LFkku ij] Þ;FkkfLFkfr] /kkjk 98 ;k /kkjk 101 ;k /kkjk 101xß 'kCn] vad vkSj v{kj j[ks tk,axs( ¼x½ Þ;k vihykFkhZß 'kCnksa ds LFkku ij Þ ]vihykFkhZ] izkf/kdj.k ;k vihy izkf/kdj.kß 'kCn j[ks tk,xasA 17- ewy vf/kfu;e dh /kkjk 103 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 103 esa]& ¼i½ mi/kkjk ¼1½ ds i'pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~ %& Þ¼1d½ jk"Vªh; vihy izkf/kdj.k }kjk bl v/;k; ds v/khu lquk;k x;k vfxze fofu.kZ; fuEufyf[kr ij vkc)dj gksxk& ¼d½ vkosnd] tks lqfHkUu O;fä gSa] ftUgksaus /kkjk 101[k dh mi/kkjk ¼1½ ds v/khu fofu.kZ; pkgk gS vkSj os lHkh jftLVªhd`r O;fä] ftudk ogh LFkk;h [kkrk la[;kad gS ¼vk;&dj vf/kfu;e] 1961 ds v/khu tkjh fd;k x;k½( ¼[k½ [kaM ¼d½ esa fufnZ"V vkosndksa vkSj ,sls jftLVªhd`r O;fä] ftudk vk;&dj vf/kfu;e] 1961 ds v/khu tkjh fd;k x;k leku LFkk;h [kkrk la[;kad gS] dh ckcr lacaf/kr vf/kdkjh vkSj vf/kdkfjrk j[kus okys vf/kdkjhAß( ¼ii½ mi/kkjk ¼2½ esa Þmi/kkjk ¼1½Þ 'kCn] dks"Bdksa vkSj vad ds i'pkr~ ÞvkSj mi/kkjk ¼1d½Þ 'kCn] dks"Bd] vad vkSj v{kj var%LFkkfir fd, tk,axsA 18- ewy vf/kfu;e dh /kkjk 104 esa la'kks/kuA&ewy vf/kfu;e dh /kkjk 104 esa] mi/kkjk ¼1½ esa] & ¼d½ Þizkf/kdkj.k ;k vihy izkf/kdj.kß 'kCnksa ds i'pkr~ Þ;k jk"Vªh; vihy izkf/kdj.kß 'kCn j[ks tk,axs( ¼[k½ Þ/kkjk 101 dh mi/kkjk ¼1½ ds v/khuÞ 'kCnksa] vadksa vkSj dks"Bdksa ds i'pkr~ Þ;k /kkjk 101x ds v/khuß 'kCn] vad vkSj v{kj var%LFkkfir fd, tk,axsA 19- ewy vf/kfu;e dh /kkjk 105 esa la'kks/kuA& ewy vf/kfu;e dh dh /kkjk 105 esa]& ¼d½ 'kh"kZ ds LFkku ij fuEufyf[kr 'kh"kZ j[kk tk,xk] vFkkZr~ %& Þizkf/kdj.k] vihy izkf/kdj.k vkSj jk"Vªh; vihy izkf/kdj.k dh 'kfä;kaß(
7 िबहार गजट (असाधारण), 12 fnlEcj 2019
¼[k½ mi/kkjk ¼1½ esa] Þvihy izkf/kdj.kß 'kCnksa ds i”pkr~ Þ;k jk"Vªh; vihy izkf/kdj.kß 'kCn var%LFkkfir fd, tk,axs( ¼x½ mi/kkjk ¼2½ esa] Þvihy izkf/kdj.kß 'kCnksa ds i'pkr~ Þ;k jk"Vªh; vihy izkf/kdj.kÞ 'kCn var%LFkkfir fd, tk,axsA 20- ewy vf/kfu;e dh /kkjk 106 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 106 esa] & ¼d½ 'kh"kZ ds LFkku ij fuEufyf[kr 'kh"kZ j[kk tk,xk] vFkkZr~ %& Þizkf/kdj.k] vihy izkf/kdj.k vkSj jk"Vªh; vihy izkf/kdj.k dh izfØ;kß( ¼[k½ Þvihy izkf/kdj.kß 'kCnksa ds i'pkr~ Þ;k jk"Vªh; vihy izkf/kdj.kß 'kCn var%LFkkfir fd, tk,axsA 21- ewy vf/kfu;e dh /kkjk 171 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 171 dh mi/kkjk ¼3½ ds i'pkr~ fuEufyf[kr var%LFkkfir fd;k tk,xk] vFkkZr~ %& Þ¼3d½ tgka mä mi/kkjk dh vis{kkuqlkj tkap djus ds i'pkr~ mi/kkjk ¼2½ esa fufnZ"V izkf/kdj.k bl fu"d"kZ ij igqaprk gS fd fdlh jftLVªhd`r O;fä us mi/kkjk ¼1½ ds v/khu equkQk[kksjh dh gS] ogka ,slk O;fä bl izdkj equkQk[kksjh dh xbZ jde ds nl izfr”kr ds cjkcj 'kkfLr dk lank; djus dk nk;h gksxk % ijarq ,slh dksbZ 'kkfLr mn~xzg.kh; ugha gksxh ;fn equkQk[kksjh dh jde dks izkf/kdj.k }kjk vkns”k ikfjr fd, tkus dh rkjh[k ls rhl fnu ds Hkhrj tek djk fn;k x;k gSA Li"Vhdj.k& bl /kkjk ds iz;kstuksa ds fy, ÞequkQk[kksjhß in ls ,slh jde vfHkizsr gS] ftls eky ;k lsok ;k nksuksa ds iznk; ij dj dh nj esa deh dk Qk;nk ;k buiqV dj izR;; dk Qk;nk eky ;k lsok ;k nksuksa dh dher esa deh dh vuq#irk ds ek/;e ls izkfIrdrkZ dks ugha nsus ds dkj.k vo/kkfjr fd;k x;k gSAÞA 22- ewy vf/kfu;e dh /kkjk 174 esa la'kks/kuA& ewy vf/kfu;e dh /kkjk 174 esa] 01 tqykbZ] 2017 ds izHkko ls mi/kkjk ¼1½ ds i'pkr~ fuEufyf[kr u;h mi/kkjk ¼1d½ var%LFkkfir dh tk;sxh vkSj ges'kk var%LFkkfir dh gqbZ le>h tk,xh& *^¼1d½ mi/kkjk ¼1½ esa varfoZ"V fdlh izfrdwy ckr ds gksrs gq, Hkh & ¼d½ mi/kkjk ¼1½ ds [kaM ¼x½ ds izko/kku okf.kT;&dj foHkkx] fcgkj ljdkj] iVuk }kjk tkjh vf/klwpuk laŒ ,lŒvksŒ 391] fnukad 10 uoEcj] 2011 ij ykxw ugha gksaxs] vkSj ¼[k½ okf.kT;&dj foHkkx] fcgkj ljdkj] iVuk }kjk tkjh vf/klwpuk laŒ ,lŒvksŒ 391] fnukad 10 uoEcj] 2011 dh oS/krk fnukad 30 twu] 2017 rd foLrkfjr dh tkrh gSA** 23- fcgkj eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 11 dh mi/kkjk ¼1½ ds v/khu tkjh vf/klwpuk laŒ 545 dk Hkwry{kh :i ls la'kks/kuA& ¼1½ fcgkj eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 11 dh mi/kkjk ¼1½ ds v/khu ifj"kn~ dh flQkfj”kksa ij jkT; ljdkj }kjk tkjh okf.kT;&dj foHkkx dh vf/klwpuk la[;k 02@2017&jkT; dj ¼nj½] fnukad 29 twu] 2017] ftls fcgkj xtV vlk/kkj.k vad la[;k& 545] fnukad 29 twu 2017 }kjk izdkf”kr fd;k x;k Fkk] dh vuqlwph esa Øe la- 103 vkSj mlls lacaf/kr izfof"V;ksa ds i'pkr~ fuEufyf[kr Øe la[;kad vkSj izfof"V;ka var%LFkkfir dh tk,axh vkSj 1 tqykbZ] 2017 ls Hkwry{kh #i ls var%LFkkfir dh gqbZ le>h tk,axh] vFkkZr~ %& 1 2 3 Þ103d 26 ;wjsfu;e v;Ld lkanzßA ¼2½ mi/kkjk ¼1½ ds iz;kstuksa ds fy, ljdkj ds ikl mä /kkjk esa fofufnZ"V vf/klwpuk dk Hkwry{kh #i ls bl izdkj la”kks/ku djus dh 'kfä gksxh vkSj gksuh le>h tk,xh ekuks ljdkj ds ikl mä vf/kfu;e dh /kkjk 11 dh mi/kkjk ¼1½ ds v/khu mä vf/klwpuk dk Hkwry{kh #i ls la”kks/ku djus dh 'kfä lHkh rkfRod le;ksa ij FkhA ¼3½ dksbZ izfrnk; lHkh ,sls djksa] ftUgsa laxzfgr fd;k x;k gS] fdarq tks laxzfgr ugha fd, x, gksrs ;fn mi/kkjk ¼1½ esa fufnZ"V vf/klwpuk lHkh rkfRod le;ksa ij izo`Ùk gqbZ gksrh] esa ls ugha fd;k tk,xkA
fcgkj&jkT;iky ds vkns'k ls] enu fd'kksj dkSf'kd] ljdkj ds lfpoA
8 िबहार गजट (असाधारण), 12 fnlEcj 2019
12 fnlEcj 2019
laŒ ,yŒthŒ&01&16@2019&8873@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge
jkT;iky }kjk fnukad 10 fnlEcj 2019 dks vuqer fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e]
2019 dk fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS]
ftls Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kd`r
ikB le>k tk;sxk A
fcgkj&jkT;iky ds vkns'k ls] enu fd'kksj dkSf'kd] ljdkj ds lfpoA
[Bihar Act 21, 2019]
THE BIHAR GOODS AND SERVICES TAX (AMENDMENT)
ACT, 2019
AN
ACT
further to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).
BE It enacted by the Legislature of the State of Bihar in the Seventieth Year of the Republic
of India as follows :-
1. Short title and commencement.-(1) This Act may be called the Bihar Goods
and Services Tax (Amendment) Act, 2019.
(2) Save as otherwise provided in this Act, the provisions of this Act shall come into
force on such date as the Government may, by notification in the Official Gazette, appoint.
2. Amendment of section 2.- In section 2 of the Bihar Goods and Services Tax
Act, 2017 (hereinafter referred to as the principal Act), in clause (4), after the words “the
Appellate Authority for Advance Ruling,”, the words “the National Appellate Authority for
Advance Ruling,” shall be inserted.
3. Amendment of section10.- In section 10 of the principal Act,-
(a) in sub-section (1), after second proviso, the following Explanation shall be
inserted, namely :-
“Explanation.- For the purposes of second proviso, the value of exempt supply of
services provided by way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount shall not be taken into account
for determining the value of turnover in State.”;
(b) in sub-section (2),-
(i) in clause (d), the word “and” occurring at the end shall be omitted;
(ii) in clause (e), for the word “Council:”, the words “Council; and” shall be
substituted;
(iii) after clause (e), the following clause shall be inserted, namely:-
“(f) he is neither a casual taxable person nor a non-resident taxable person:”;
(c) after sub-section (2), the following sub-section shall be inserted, namely:-
“(2A) Notwithstanding anything to the contrary contained in this Act, but subject to
the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt
to pay tax under sub-section (1) and sub-section (2),whose aggregate turnover in the
preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax
payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate
as may be prescribed, but not exceeding three per cent. of the turnover in State, if he is not–
(a) engaged in making any supply of goods or services which are not leviable to tax
under this Act;
(b) engaged in making any inter-State outward supplies of goods or services;
9 िबहार गजट (असाधारण), 12 fnlEcj 2019
(c) engaged in making any supply of goods or services through an electronic
commerce operator who is required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such services as may be notified by
the Government on the recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are having the same
Permanent Account Number issued under the Income-tax Act, 1961, the registered
person shall not be eligible to opt for the scheme under this sub-section unless all
such registered persons opt to pay tax under this sub-section.”;
(d) in sub-section (3), after the words, brackets and figure “under sub-section (1)” at
both the places where they occur, the words, brackets, figure and letter “or sub-section (2A),
as the case may be,” shall be inserted.
(e) in sub-section (4), after the words, brackets and figure “of sub-section (1)”, the
words, brackets, figure and letter “or, as the case may be, sub-section (2A)” shall be
inserted.
(f) in sub-section (5), after the words, brackets and figure “under sub-section (1)”,
the words, brackets, figure and letter “or sub-section (2A), as the case may be,” shall be
inserted.
(g) after sub-section (5), the following Explanations shall be inserted, namely:—
‘Explanation 1.––For the purposes of computing aggregate turnover of a person for
determining his eligibility to pay tax under this section, the expression “aggregate turnover”
shall include the value of supplies made by such person from the 1st day of April of a
financial year up to the date when he becomes liable for registration under this Act, but shall
not include the value of exempt supply of services provided by way of extending deposits,
loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2.––For the purposes of determining the tax payable by a person under
this section, the expression “turnover in State” shall not include the value of following
supplies, namely:––
(i) supplies from the first day of April of a financial year up to the date when
such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans
or advances in so far as the consideration is represented by way of interest or
discount.’.
4. Amendment of section 22.- In section 22 of the principal Act, in sub-
section (1), after the second proviso, the following shall be inserted, namely:––
“Provided also that the Government may, on the recommendations of the
Council, enhance the aggregate turnover from twenty lakh rupees to such amount not
exceeding forty lakh rupees in case of supplier who is engaged exclusively in the
supply of goods, subject to such conditions and limitations, as may be notified.
Explanation.––For the purposes of this sub-section, a person shall be considered
to be engaged exclusively in the supply of goods even if he is engaged in exempt
supply of services provided by way of extending deposits, loans or advances in so
far as the consideration is represented by way of interest or discount.”.
5. Amendment of section 25.- In section 25 of the principal Act, after sub-
section (6), the following sub-sections shall be inserted, namely:-
“(6A) Every registered person shall undergo authentication, or furnish proof of
possession of Aadhaar number, in such form and manner and within such time as
may be prescribed:
10 िबहार गजट (असाधारण), 12 fnlEcj 2019
Provided that if an Aadhaar number is not assigned to the registered person, such
person shall be offered alternate and viable means of identification in such manner
as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof
of possession of Aadhaar number or furnish alternate and viable means of
identification, registration allotted to such person shall be deemed to be invalid and
the other provisions of this Act shall apply as if such person does not have a
registration.
(6B) On and from the date of notification, every individual shall, in order to be
eligible for grant of registration, undergo authentication, or furnish proof of
possession of Aadhaar number, in such manner as the Government may, on the
recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such
individual shall be offered alternate and viable means of identification in such
manner as the Government may, on the recommendations of the Council, specify in
the said notification.
(6C) On and from the date of notification, every person, other than an individual,
shall, in order to be eligible for grant of registration, undergo authentication, or
furnish proof of possession of Aadhaar number of the Karta, Managing Director,
whole time Director, such number of partners, Members of Managing Committee of
Association, Board of Trustees, authorised representative, authorised signatory and
such other class of persons, in such manner, as the Government may, on the
recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the
Aadhaar Number, such person or class of persons shall be offered alternate and
viable means of identification in such manner as the Government may, on the
recommendations of the Council, specify in the said notification.
(6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C)
shall not apply to such person or class of persons or such part of the State, as the
Government may, on the recommendations of the Council, specify by notification.
Explanation.—For the purposes of this section, the expression “Aadhaar
number” shall have the same meaning as assigned to it in clause (a) of section 2 of
the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and
Services) Act, 2016.”.
6. Insertion of new section 31A.- After section 31 of the principal Act, the
following section shall be inserted, namely:––
“31A. Facility of digital payment to recipient - The Government may, on the
recommendations of the Council, prescribe a class of registered persons who shall provide
prescribed modes of electronic payment to the recipient of supply of goods or services or
both made by him and give option to such recipient to make payment accordingly, in such
manner and subject to such conditions and restrictions, as may be prescribed.”.
7. Amendment of section 39.- In section 39 of the principal Act,–
(a) for sub-sections (1) and (2), the following sub-sections shall be substituted,
namely:––
‘‘(1) Every registered person, other than an Input Service Distributor or a non-
resident taxable person or a person paying tax under the provisions of section 10 or section
51 or section 52 shall, for every calendar month or part thereof, furnish, a return,
electronically, of inward and outward supplies of goods or services or both, input tax credit
11 िबहार गजट (असाधारण), 12 fnlEcj 2019
availed, tax payable, tax paid and such other particulars, in such form and manner, and
within such time, as may be prescribed:
Provided that the Government may, on the recommendations of the Council, notify
certain class of registered persons who shall furnish a return for every quarter or part
thereof, subject to such conditions and restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section 10, shall, for each
financial year or part thereof, furnish a return, electronically, of turnover in the State, inward
supplies of goods or services or both, tax payable, tax paid and such other particulars in such
form and manner, and within such time, as may be prescribed.’’;
(b) for sub-section (7), the following sub-section shall be substituted, namely:—
“(7) Every registered person who is required to furnish a return under sub-section
(1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section
(5), shall pay to the Government the tax due as per such return not later than the last date on
which he is required to furnish such return:
Provided that every registered person furnishing return under the proviso to sub-
section (1) shall pay to the Government, the tax due taking into account inward and outward
supplies of goods or services or both, input tax credit availed, tax payable and such other
particulars during a month, in such form and manner, and within such time, as may be
prescribed:
Provided further that every registered person furnishing return under sub-section (2)
shall pay to the Government, the tax due taking into account turnover in the State, inward
supplies of goods or services or both, tax payable, and such other particulars during a
quarter, in such form and manner, and within such time, as may be prescribed.”.
8. Amendment of section 44.- In the principal Act, in section 44, in sub-
section (1), the following provisos shall be inserted, namely:—
“Provided that the Commissioner may, on the recommendations of the Council and
for reasons to be recorded in writing, by notification, extend the time limit for furnishing the
annual return for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of
Central tax shall be deemed to be notified by the Commissioner.”.
9. Amendment of section 49.- In section 49 of the principal Act, after sub-
section (9), the following sub-sections shall be inserted, namely:—
“(10) A registered person may, on the common portal, transfer any amount of tax,
interest, penalty, fee or any other amount available in the electronic cash ledger under this
Act, to the electronic cash ledger for integrated tax, central tax, State tax, or cess, in such
form and manner and subject to such conditions and restrictions as may be prescribed and
such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(11) Where any amount has been transferred to the electronic cash ledger under this
Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section
(1).”.
10. Amendment of section 50.- In section 50 of the principal Act, in sub-
section (1), the following proviso shall be inserted, namely:––
“Provided that the interest on tax payable in respect of supplies made during a tax
period and declared in the return for the said period furnished after the due date in
accordance with the provisions of section 39, except where such return is furnished after
commencement of any proceedings under section 73 or section 74 in respect of the said
period, shall be levied on that portion of the tax that is paid by debiting the electronic cash
ledger.”.
12 िबहार गजट (असाधारण), 12 fnlEcj 2019
11. Amendment of section 52.- In section 52 of the principal Act,–
(a) in sub-section (4), the following provisos shall be inserted, namely:––
“Provided that the Commissioner may, for reasons to be recorded in writing, by
notification, extend the time limit for furnishing the statement for such class of registered
persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of
Central tax shall be deemed to be notified by the Commissioner.”;
(b) in sub-section (5), the following provisos shall be inserted, namely:––
“Provided that the Commissioner may, on the recommendations of the Council and
for reasons to be recorded in writing, by notification, extend the time limit for furnishing the
annual statement for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of
Central tax shall be deemed to be notified by the Commissioner.”.
12. Insertion of new section 53A.- After section 53 of the principal Act, the
following section shall be inserted, namely:––
“53A. Transfer of certain amounts - Where any amount has been transferred from
the electronic cash ledger under this Act to the electronic cash ledger for central tax or
integrated tax or cess, the Government shall, transfer to the central tax account or integrated
tax account or cess account, an amount equal to the amount transferred from the electronic
cash ledger, in such manner and within such time as may be prescribed.”.
13. Amendment of section 54.- In section 54 of the principal Act, after
sub-section (8), the following sub-section shall be inserted with effect from 1st day of
September, 2019, namely:––
“(8A) Where the Central Government has disbursed the refund of the State tax, the
Government shall transfer an amount equal to the amount so refunded, to the Central
Government.”.
14. Amendment of section 95.- In section 95 of the principal Act,- (i) in clause (a),- (a) after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “of section 100”, the words, figures and letter “or of section 101C” shall be inserted; (ii) after clause (e) , the following clause shall be inserted, namely:- ‘(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.’. 15. Insertion of new sections 101A, 101B and 101C.- After section 101 of the principal Act, the following sections shall be inserted, namely:- “101A. Constitution of National Appellate Authority for Advance Ruling- Subject to the provisions of this Chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section 101A of the Central Goods and Services Tax Act, 2017 shall be deemed to be the National Appellate Authority for Advance Ruling under this Act. 101B. Appeal to National Appellate Authority.- (1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are given by the Appellate Authority constituted under section 99 and the Appellate Authority of any other State or States or of a Union territory or Union territories or both under sub-
13 िबहार गजट (असाधारण), 12 fnlEcj 2019
section (1) or sub-section (3) of section 101, any officer authorised by the Commissioner or an applicant, being distinct person referred to in section 25 aggrieved by such advance ruling, may prefer an appeal to National Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicants, concerned officers and jurisdictional officers: Provided that the officer authorised by the Commissioner may file appeal within a period of ninety days from the date on which the ruling sought to be appealed against is communicated to the concerned officer or the jurisdictional officer: Provided further that the National Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, or as the case may be, ninety days, allow such appeal to be presented within a further period not exceeding thirty days. Explanation.–– For removal of doubts, it is clarified that the period of thirty days or as the case may be, ninety days shall be counted from the date of communication of the last of the conflicting rulings sought to be appealed against. (3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed. 101C. Order of National Appellate Authority.- (1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or modifying the rulings appealed against. (2) If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according to the opinion of the majority. (3) The order referred to in sub-section (1) shall be passed as far as possible within a period of ninety days from the date of filing of the appeal under section 101B. (4) A copy of the advance ruling pronounced by the National Appellate Authority shall be duly signed by the Members and certified in such manner as may be prescribed and shall be sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, after such pronouncement.”. 16. Amendment in section 102.- In section 102 of the principal Act, in the opening portion,-
14 िबहार गजट (असाधारण), 12 fnlEcj 2019
(a) after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “or section 101”, the words, figures and letter “or secExcerpt shown. Open the full act in Lexace.