The BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021

          
/g467नबंधन सं/g201 या पी0ट/g5470-40  
 
/u0962बह/glyph400र गजट  
[स/glyph400ध/glyph400रण [/glyph417क  
/u0962बह/glyph400र सरक/glyph400र /u0939/glyph400र/glyph400 /glyph147क/glyph400/u0966शत  
 
1/glyph65  /glyph157/glyph400वण 1/glyph7043 /glyph53श/glyph55/glyph59 
 ( स/glyph417/glyph55 पटन/glyph400 /glyph68/glyph693 )  पटन/glyph400 , स/glyph409मव/glyph400र , /glyph70 [ग/glyph87 त 2/glyph5521 
 
fof/k foHkkx  
——— 
vf/klwpuk 
9 vxLr 2021 
laŒ ,yŒthŒ&01&19@2021&4278@ystA —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr 
vf/kfu;e] ftlij egkefge jkT;iky fnukad 06 vxLr 2021 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] 
ihŒlhŒpkS/kjh ihŒlhŒpkS/kjh ihŒlhŒpkS/kjh ihŒlhŒpkS/kjh]]]]    
ljdkj ds lfpoA     
    
 
 
 2 /u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण /glyph59/glyph61  9 अग/g232 त  2021  
  [fcgkj vf/kfu;e 16] 2021⁄=
 fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021     
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 cgÙkjosa 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 ] 2021 dgk tk 
ldsxkA 
¼2½  bl vf/kfu;e esa tSlk vU;Fkk micaf/kr gS mlds flok; bl vf/kfu;e ds mica/k 
ml rkjh[k dks izo`Ùk gksaxs] tks jkT; ljdkj jkti= e sa] vf/klwpuk }kjk fu;r 
djsA 
   ijarq bl vf/kfu;e  ds fofHkUu mica/kksa ds fy, fofHkUu rkjh[ksa fu;r 
dh tk ldsaxh vkSj ,sls mica/k esa bl vf/kfu;e  ds izkjaHk ds izfr fdlh funsZ'k dk 
vFkkZUo;u ml mica/k ds izo`Ùk gksus ds izfrfunsZ'k ds :i esa fd;k tk,xkA 
 
2- /kkjk 7 dk 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 7 dh mi/kkjk ¼1½ esa] [kaM ¼d½  ds i'pkr] 1 tqykbZ] 
2017 ls fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk vkSj fd;k x;k le>k tk,xk] vFkkZr~ % 
^^¼dd½ fdlh O;fDr] tks fdlh O;f"V ls fHkUu gS] }kjk  mlds lnL;ksa ;k ?kVdksa ;k 
foi;sZu ls udn] vkLFkfxr lank; ;k vU; ewY;oku izfrQ y dss fy, fØ;kdyki ;k 
laO;ogkj%**A 
Li"Vhdj.k&  bl [kaM ds iz;kstuksa ds fy, ] ;g Li"V fd;k tkrk gS fd rRle; izo`r 
fdlh vU; fof/k ;k fdlh U;k;ky;] vfHkdj.k ;k izkf/kd j.k ds fdlh 
fu.kZ;] fMØh ;k vkns'k esa vafrfoZ"V fdlh ckr ds gksrs gq, Hkh] O;fDr vkSj 
mlds lnL;ksa ;k ?kVdks dks nks i`Fkd~ O;fDr le>k tk ,xk vkSj 
fØ;kdykiksa dk iznk; ;k laO;ogkj] ijLij ,d O;fDr dk s nwljs O;fDr 
}kjk fd, x, le>s tk,axsA 
3- /kkjk 16 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼2½ ds [kaM ¼d½  ds 
i'pkr] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~ %& 
^^ ¼dd½ [kaM ¼d½ esa fufnZ"V chtd ;k ukes uksV ds C;kS js iwfrZdkj }kjk cfgZxkeh iwfrZ ds fooj.k esa 
izLrqr fd, x, gSa vkSj ,sls C;kSjs] /kkjk 37 ds v/k hu fofufnZ"V jhfr esa ,sls chtd ;k ukes uksV ds 
izkfIrdrkZ dks lalwfpr fd, x, gSaA^^ 
4- /kkjk 35 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 35 dh mi/kkjk ¼5½ dk yksi fd; k 
tk,xkA  
5- /kkjk 44 ds LFkku ij] ubZ /kkjk dk izfrLFkkiuA& ewy vf/kfu;e dh /kkjk 44 ds LFkku 
ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~%& 
^^44- okf"kZd fooj.kh& fdlh buiqV lsok forjd ls fHkUu izR;sd jftLVªhd`r O;fDr] /kkjk 51 ;k /kkjk 
52 ds v/khu dj dk lank; djus okyk dksbZ O;fDr] uSfe frd djk/ks; O;fDr vkSj vfuoklh djk/ks; 
O;fDr] bysDVªkWfud :Ik ls izR;sd foÙkh; o"kZ ds fy,  ,sls le; ds Hkhrj vkSj ,sls iz:Ik vkSj jhfr 
esa] ftls fofgr fd;k tk,] laijhf{kr okf"kZd foÙkh; fooj.k ds lkFk ,d okf"kZd fooj.kh izLrqr 
djsxk ftlesa foÙkh; o"kZ ds fy, izLrqr dh xbZ fooj. kh esa ?kksf"kr iwfrZ;ksa ds ewY; ds lkFk lqesfyr 
djrs gq,] ,d Loizekf.kr lqesyu fooj.k lfEefyr fd;k tk ldsxk% 
 Ikjarq vk;qDr] ifj"kn~ dh flQfj'kksa ij] vf/klwpuk  }kjk] jftLVªhd`r O;fDr;ksa ds fdlh 
oxZ dks bl /kkjk ds v/khu okf"kZd fooj.kh Qkby djus ls NqV iznku dj ldsxk % 
 ijarq ;g vkSj fd bl /kkjk esa dh dksbZ ckr] dsUnzh ; ljdkj ;k fdlh jkT; ljdkj ds 
fdlh foHkkx ;k fdlh LFkkuh; izkf/kdkjh dks] ftudh y s[kkcfg;ka Hkkjr ds fu;a=d egkys[kkijh{kd 
}kjk laijh{kk ds v/khu gS ;k rRle; izo`r fdlh fof/k  ds v/khu LFkkuh; izkf/kdkjh ds ys[kkvksa dh 
laijh{kk ds fy, fu;qDr fdlh laijh{kd }kjk dh tkus o kyh laijh{kk ds v/;/khu gaS] ykxw ugha 
gksxhA^^ 
6- /kkjk 50 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds ijarqd d s LFkku ij]      
1 tqykbZ] 2017 ls fuEufyf[kr ijarqd j[kk tk,xk vkSj j[kk x;k le>k tk,xk ] vFkkZr~ %& 
  ^^ijarq /kkjk 39 ds mica/kksa ds vuqlkj] fdlh dj vof/k ds nkSjku dh xbZ 
iwfrZ;ksa ds laca/k esa vkSj 'kks/; rkjh[k ds i'pkr ~ mDr vof/k ds fy, izLrqr fooj.kh esa 
?kksf"kr lans; dj ij C;kt] flok; ogka ds tgka ,slh fooj.kh mDr vof/k ds laca/k esa 
 
 3 /u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण /glyph59/glyph61 9 अग/g232 त  2021  
 /kkjk 73 ;k /kkjk 74 ds v/khu dksbZ dk;Zokfg;ka vkj aHk gksus ds i'pkr~ izLrqr dh tkrh 
gS] dj ds ml Hkkx ds fy, lans; gksxk] ftls bysDVªkWfud udn ystj ls fodyu djds 
lanr fd;k tkrk gSA^^ 
7- /kkjk 74 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 74 ds Li"Vhdj.k ¼1½ ds [kaM ¼ ii ½ esa] 
^^rks /kkjk 122] /kkjk 125] /kkjk 129 vkSj /kkjk 130 ds^^ 'kCnksa vkSj vadksa ds LFkku ij] ^^rks /kkjk 122 
vkSj /kkjk 125 ds^^ 'kCn vkSj vad j[ks tk,axsA 
8- /kkjk 75 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 75 esa] mi/kkjk ¼12½ esa fuEu fyf[kr 
Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ %& 
^^Li"Vhdj.k&bl mi/kkjk ds iz;kstuksa ds fy,] ^^Lofu/kkZfjr dj^^ in esa /kkjk 37 
ds v/khu izLrqr fd, x, ,slh cfgxkZeh iwfrZ;ksa ds C;kSjksa ds laca/k esa lans; dj] lfEefyr 
gksxk fdUrq /kkjk 39 ds v/khu izLrqr fooj.kh esa lfEefyr ugha fd;k x;k gSA^^ 
9- /kkjk 83 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 83 dh mi/kkjk ¼1½ ds LFkku ij ] 
fuEuf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %&  
^^¼1½ tgka v/;k; 12] v/;k; 14 ;k v/;k; 15 ds v/khu fdlh dk;Zokgh ds vkjaHk gksus 
ds i'pkr~] vk;qDr dh ;g jk; gS fd ljdkjh jktLo ds f gr dh laj{kk djus ds 
iz;kstu ds fy, ,slk djuk vko';d gSa] rks og fyf[kr esa vkns'k }kjk] ,slh jhfr esa] tks 
fofgr dh tk,] /kkjk 122 dh mi/kkjk ¼1d½ esa fufnZ"V  djk/ks; O;fDr ;k fdlh O;fDr 
dh laifr] ftlds varxZr cSad [kkrk Hkh gS] dks vuafre :Ik ls dqdZ dj ldsxkA^^ 
10- /kkjk 107 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼6½ esa] fuEuf yf[kr 
ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %& 
^^ijarq /kkjk 129 dh mi/kkjk ¼3½ ds v/khu] fdlh vkn s'k ds fo:) dksbZ vihy 
rc rd Qkby ugha dh tk,xh] tc rd 'kkfLr ds iPphl izf r'kr ds cjkcj jkf'k dk 
vihykFkhZ }kjk lank; u dj fn;k x;k gksA^^A 
11- /kkjk 129 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 129 esa]&& 
¼i½  mi/kkjk ¼1½ esa] [kaM ¼d½ vkSj [kaM ¼[k½ ds LFkku ij] fuEufyf[kr [kaM j[ksa tk,saxs] 
vFkkZr~ %& 
^^¼d½  ,sls eky ij lans; dj ds nks lkS izfr'kr ds c jkcj 'kkfLr ds lank; ij 
vkSj NwV izkIr eky dh n'kk esa] eky ds ewY; ds nks izfr'kr ds cjkcj dh 
dksbZ jde ;k iPphl gtkj :i,] tks Hkh de gks] ds lan k; ij fueZqDr 
fd;k tk,xk] tgka eky dk Lokeh ,slh 'kkfLr ds lank; ds fy, vkxs  
vkrk gS% 
¼[k½  eky ds ewY; ds ipkl izfr'kr ds cjkcj 'kkfLr ;k ,sls eky ij lans; dj 
dk nks lkS izfr'kr ds lank; ij] tks Hkh vf/kd gks v kSj NwV izkIr eky dh 
n'kk esa] ,sls eky ds ewY; ds ikap izfr'kr ds cjkcj  dh dksbZ jde ;k 
iPphl gtkj :i,] tks Hkh de gks] ds lank; ij fueZqDr fd;k tk,xk] tgka 
eky dk Lokeh ,slh 'kkfLr ds lank; ds fy, vkxs ugha vkrk gS%^^% 
¼
ii ½  mi/kkjk ¼2½ dk yksi fd;k tk,xk % 
¼iii ½  mi/kkjk ¼3½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh] 
vFkkZr%& 
^^¼3½ eky ;k okguksa dks fu:) ;k mudk vfHkxzg.k djus okyk leqfpr vf/kdkjh] 
;FkkfLFkfr] fujks/k ;k vfHkxzg.k fd, tkus ds lkr fn u ds Hkhrj lans; 
'kkfLr dks fofufnZ"V djrs gq, uksfVl tkjh djsxk vkSj rRi'pkr~ mi/kkjk ¼1½ 
ds [kaM ¼d½ ;k [kaM ¼[k½ ds v/khu 'kkfLr ds lank; d s fy, ,slh uksfVl 
dh rkehy dh rkjh[k ls lkr fnu dh vof/k ds Hkhrj vkn s'k ikfjr 
djsxkA^^% 
¼
iv ½ mi/kkjk ¼4½ esa] ^^dj] C;kt ;k 'kkfLr^^ 'kCnksa d s LFkku ij] ^^'kkfLr^^ 'kCn j[kk 
tk,xk% 
¼v½  mi/kkjk ¼6½ ds LFkku ij] fuEufyf[kr mi/kkjk j[kh tk,xh]  
vFkkZr~ %& 
^^¼6½  tgka fdlh eky dk ifjogu djus okyk O;fDr ;k , sls  eky dk Lokeh 
mi/kkjk ¼3½ ds v/khu ikfjr vkns'k dh izfr izkIr gks us dh rkjh[k ls iUnzg 
fnu ds Hkhrj] mi/kkjk ¼1½ esa ;Fkkmicaf/kr 'kkfLr dh jde dk lank; djus 
esa vlQy jgrk gS] rks bl izdkj fu:) ;k vfHkx`ghr ek y ;k okgu] 
 4 /u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण /glyph59/glyph61  9 अग/g232 त  2021  
 mi/kkjk ¼3½ ds v/khu 'kkfLr dh olwyh ds fy, ,slh jhfr vkSj ,sls le; ds 
Hkhrj] ftls fofgr fd;k tk,] foØ; fd, tkus ;k vU;Fkk fuiVk, tkus dk 
nk;h gksxk % 
  Ikjarq ifjogudrkZ }kjk mi/kkjk ¼3½ ds v/khu 'kkfL r ds lank; ij 
;k ,d yk[k :i,] buesa ls tks Hkh de gks] dk lank; f d, tkus ij okgu 
dks fueZqDr fd;k tk,xk %  
  ijarq ;g vkSj fd tgka fu:) ;k vfHkx`ghr fd;k x;k eky u"V 
gksus okyk ;k ifjladVe; izd`fr dk gS ;k le; ds lkFk  mlds ewY; esa 
àkl dh laHkkouk gS] ogka iUnzg fnu dh mDr vof/k leqfpr vf/kdkjh }kjk] 
,sls le; ds fy, tks og Bhd le>s] de dh tk ldsxh A^^A 
12- /kkjk 130 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 130 esa]&& 
¼d½  mi/kkjk ¼1½ esa] ^^bl vf/kfu;e eas fdlh ckr ds  gksrs gq, Hkh ;fn dksbZ^^ 'kCnksa ds 
LFkku ij] ^^tgka^^ 'kCn j[kk tk,xk% 
¼[k½  mi/kkjk ¼2½ ds nwljs ijarqd esa] ^^/kkjk 129 dh mi/kkjk ¼1½ ds v/khu mn~xzg.kh; 
'kkfLr dh jde^^ 'kCnksa] vadksa vkSj dks"Bdksa ds L Fkku ij] ^^,sls eky ij lans; 
dj ds ,d lkS izfr'kr ds cjkcj “kkfLr^^ “kCn j[ks tk,axs % 
¼x½  mi/kkjk ¼3½ dk yksi fd;k tk,xkA 
13- /kkjk 151 ds LFkku ij] ubZ /kkjk dk izfrLFkkiuA & ewy vf/kfu;e dh /kkjk 151 ds LFkku 
ij] fuEufyf[kr /kkjk j[kh tk,xh] vFkkZr~ %& 
^^151- Lwkpuk ekaxus dh “kfDr & vk;qDr ;k mlds }kjk  izkf/kd`r dksbZ O;fDr] 
vkns'k }kjk] fdlh O;fDr dks ,sls le; ds Hkhrj] ,sls  iz:i vkSj ,slh jhfr 
esa] ftls mlesa fofufnZ"V fd;k tk,] bl vf/kfu;e ds laca/k esa O;og`r 
fdlh ekeys ds laca/k esa] dksbZ lwpuk izLrqr djus dk funs'k ns ldsxkA^^A 
14- /kkjk 152 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 152 esa]&& 
¼d½ mi/kkjk ¼1½ esa]&& 
¼i½  ^^dksbZ O;f"Vd fooj.kh ;k mlds Hkkx dh^^ 'kCnksa dk yksi fd;k tk,xk% 
¼ii ½  ^^,slh lwpuk^^ “kCnksa ds i'pkr~ ^^lacaf/kr O;fDr  dks lquokbZ dk volj fn, 
fcuk^^ 'kCn var%LFkkfir fd, tk,axs % 
¼[k½ mi/kkjk ¼2½ dk yksi fd;k tk,xkA 
15- vuqlwph 2 dk la'kks/kuA& ewy vf/kfu;e dh vuqlwph 2 esa] iSjk 7 dk 1 tqykbZ] 2017 ls 
yksi fd;k tk,xk vkSj mDr rkjh[k ls mldk yksi gqvk le>k tk,xkA 
16- okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,l0vks0 183] f nukad 25 uoEcj] 2020 dks 
Hkwry{kh #i ls çHkkoh fd;k tkukA& okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,l0vks0 183] f nukad             
25 uoEcj] 2020] ftls fcgkj xtV vlk/kkj.k vad la[;k&  909] fnukad 25 uoEcj] 2020 }kjk izdkf'kr fd;k 
x;k Fkk] dks 1 vDVwcj] 2020 ls vkjaHk gksus okyh vkSj 24 uoEcj] 2020 dks lekIr gksus okyh ¼nksuksa fnu lfEefyr½ 
vof/k ds nkSjku Hkwry{kh #i ls çHkkoh le>k tk,xkA      
ihŒlhŒpkS/kjh]  
ljdkj ds lfpoA 
    
9 vxLr 2021 9 vxLr 2021 9 vxLr 2021 9 vxLr 2021    
laŒ ,yŒthŒ&01&19@2021 &4279@yst —fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge 
jkT;iky }kjk fnukad 06 vxLr 2021 dks vuqer fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2021 
¼fcgkj vf/kfu;e&16] 2021½ dk fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kd kj 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] 
ihŒlhŒpkS/kjh]  
ljdkj ds lfpoA 
    
 
 5 /u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण /glyph59/glyph61 9 अग/g232 त  2021  
  [Bihar Act  16, 2021] 
THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021  
AN 
ACT 
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 Bi har in the Seventy-second Year of the 
Republic of India as follows :- 
1. Short title and commencement. — 
(1)  This Act may be called the Bihar Goods and Ser vices Tax (Amendment) 
Act , 2021. 
 
(2)  Save as otherwise provided in this Act, the pr ovisions of this Act shall 
come into force on such date as the State Governmen t may, by 
notification in the Official Gazette, appoint: 
Provided that different dates may be appointed for different 
provisions of this Act  and any reference in any su ch provision to the 
commencement of this Act  shall be construed as a r eference to the 
coming into force of that provision. 
2. Amendment of section  7 .— In the Bihar Goods and Services Tax Act, 2017 
(hereinafter referred to as the principal Act), in section 7, in sub-section ( 1), after clause ( a), 
the following clause shall be inserted and shall be  deemed to have been inserted with 
effect from the 1st day of  July, 2017, namely:–– 
          “(aa)  the activities or transactions, by a person, other  than an individual, to its 
members or constituents or vice-versa, for cash, de ferred payment or other valuable 
consideration.  
         Explanation .––For the purposes of this clause, it is hereby cl arified that, 
notwithstanding anything contained in any other law  for the time being in force or 
any judgment, decree or order of any Court, tribuna l or authority, the person and its 
members or constituents shall be deemed to be two s eparate persons and the supply 
of activities or transactions inter se shall be deemed to take place from one such 
person to another;”. 
3. Amendment of section  16 .— In section 16 of the principal Act, in sub-section (2), 
after clause (a), the following clause shall be inserted, namely:–– 
          “(aa) the details of the invoice or debit note referred t o in clause (a)  has been 
furnished by the supplier in the statement of outwa rd supplies and such details have 
been communicated to the recipient of such invoice or debit note in the manner 
specified under section 37;”. 
4. Amendment of section 35.— In section 35 of the principal Act, sub-section (5)  
shall be omitted. 
5. Substitution of new section for section 44.— For section 44 of the principal Act, 
the following section shall be substituted, namely:— 
“44. Annual Return- Every registered person, other than an Input Service 
Distributor, a person paying tax under section 51 o r section 52, a casual taxable 
person and a non-resident taxable person shall furn ish an annual return which may 
include a self-certified reconciliation statement, reconciling the value of supplies 
declared in the return furnished for the financial year, with the audited annual 
financial statement for every financial year electr onically, within such time and in 
such form and in such manner as may be prescribed: 
                
 6 /u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण /glyph59/glyph61  9 अग/g232 त  2021  
 Provided that the Commissioner may, on the recommen dations of the 
Council, by notification, exempt any class of regis tered persons from filing annual 
return under this section: 
           Provided further that nothing contained in this section shall apply to any 
department of the Central Government or a State Gov ernment or a local authority, 
whose books of account are subject to audit by the Comptroller and Auditor-General 
of India or an auditor appointed for 
 auditing the accounts of local authorities under 
any law for the time being in force.”. 
6. Amendment of section 50.—In section 50 of the principal Act 
, in sub-section (1), 
for the proviso, the following proviso shall be sub stituted and shall be deemed to have been 
substituted with effect from the 1st day of July, 2017, namely:–– 
“Provided that the interest on tax payable in respe ct 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, ex cept where such return is 
furnished after commencement of any proceedings und er section 73 or section 74 in 
respect of the said period, shall be payable on that portion of the tax which is paid by 
debiting the electronic cash ledger.”. 
7. Amendment of section 74 .—In section 74 of the principal Act,  in Explanation 1, 
in clause ( ii ), for the words and figures “sections 122, 125,129  and 130”, the words and 
figures “sections 122 and 125” shall be  substituted. 
8. Amendment of section 75 . — In section 75 of the principal Act, in sub-section 
(12) , the following Explanation shall be inserted, namely:–– 
        ‘Explanation.–– For the purposes of this sub-section, the expressio n                      
"self-assessed tax"  shall include the tax payable in respect of details of outward 
supplies furnished under section 37, but not includ ed in the return furnished under 
section 39.’. 
9. Amendment of section 83 
.—In section 83 of the principal Act, for  sub-section (1), 
the following sub-section shall be substituted, namely:–– 
“( 1) Where, after the initiation of any proceeding und er Chapter XII, 
Chapter XIV or Chapter XV, the Commissioner is of t he opinion that for the purpose 
of protecting the interest of the Government revenu e it is necessary so to do, he may, 
by order in writing, attach provisionally, any prop erty,   including   bank account, 
belonging to the taxable person or any person speci fied in sub-section ( 1A ) of section 
122, in such manner as may be prescribed.”. 
10.  Amendment of section 107.—In section 107 of the principal Act , in    sub-section 
(6), the following proviso shall be inserted, namely:–– 
“Provided that no appeal shall be filed against an order under   sub-section (3) 
of section 129, unless a sum equal to twenty-five p er cent. of the penalty has been 
paid by the appellant.”. 
11.  Amendment of section 129.—In section 129 of the principal Act ,–– 
(i) in sub-section (1), for clauses (a) and (b), the following clauses  shall be 
substituted, namely:–– 
“( a)  on payment of penalty equal to two hundred per c ent. of the tax 
payable on such goods and, in case of exempted good s, on 
payment of an amount equal to two per cent. of the value of goods 
or twenty-five thousand rupees, whichever is less, where the 
owner of the goods comes forward for payment of such penalty; 
 7 /u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण /glyph59/glyph61 9 अग/g232 त  2021  
 (b)  on payment of penalty equal to fifty per cent. o f the value  of the 
goods or two hundred per cent. of the tax payable o n such 
goods, whichever is higher, and in case of exempted  goods, on 
payment of an amount equal to five per cent. of the value of goods 
or twenty-five thousand rupees, whichever is less, where the 
owner of the goods does not come forward for paymen t of such 
penalty;”; 
(ii)  sub-section (2) shall be omitted; 
(iii) for sub-section ( 3), the following sub-section shall be  substituted,  
namely:–– 
“( 3) The proper officer detaining or seizing goods or conveyance 
shall issue a notice within seven days of such dete ntion or seizure, 
specifying the penalty payable, and thereafter, pas s an order within a 
period of seven days from the date of service of su ch notice, for 
payment of penalty under clause (a) or clause (b) of sub-section (1).”; 
(iv) in sub-section (4), for the words “No tax, interest or penalty”, the  words 
“No penalty” shall be substituted; 
(v) for sub-section (6), the following sub-section shall be   substituted, 
namely:– 
“( 6) Where the person transporting any goods or the owner of such 
goods fails to pay the amount of penalty under sub- section  (1) within 
fifteen days from the date of receipt of the copy o f the order passed 
under sub-section ( 3), the goods or conveyance so detained or seized 
shall be liable to be sold or disposed of otherwise , in such manner and 
within such time as may be prescribed, to recover t he penalty payable 
under sub-section (3): 
Provided that the conveyance shall be released on payment    by the 
transporter of penalty under sub-section ( 3) or one lakh rupees, 
whichever is less: 
Provided further that where the detained or seized goods are 
perishable or hazardous in nature or are likely to depreciate in value 
with passage of time, the said period of fifteen da ys may be reduced by 
the proper officer.”. 
12. Amendment of section 130.—In section 130 of the principal Act , –– 
(a)  in sub-section ( 1), for the words “Notwithstanding anything     contained in 
this Act, if ”, the word “Where” shall be substituted; 
(b) in sub-section ( 2), in the second proviso, for the words, brackets a nd 
figures “amount of penalty leviable under sub-section (1) of section 129”, 
the words “penalty equal to hundred per cent. of th e tax payable on such 
goods” shall be substituted; 
(c) sub-section (3) shall be omitted. 
13. Substitution of new section for section 151.— For section 151 of the principal 
Act, the following section shall be substituted, namely:— 
       “151. Power to call information- The Commiss ioner or an officer authorised by 
him may, by an order, direct any person to furnish information relating to any matter 
dealt with in connection with this Act, within such  time, in such form, and in such 
manner, as may be specified therein.”. 
 8 /u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण /glyph59/glyph61  9 अग/g232 त  2021  
 
14.  Amendment of section 152.—In section 152 of the principal Act , –– 
(a) in sub-section (1),–– 
(i) the words “of any individual return or part thereof” shall be omitted; 
(ii) after the words “any proceedings under this Act”, t he words “without 
giving an opportunity of being heard to the person concerned” shall 
be inserted; 
(b) sub-section (2) shall be omitted. 
15.  Amendment to Schedule II.—  In Schedule II of the principal Act, paragraph 7 
shall be omitted and shall be deemed to have been o mitted with effect from the 1st day of 
July, 2017. 
16. Retrospective effect to the Commercial Taxes Depart ment notification number 
S.O. 183, dated the 25th November, 2020.—  Commercial Taxes Department notification 
number S.O. 183, dated the 25th November, 2020, pub lished in the Bihar Gazette, 
Extraordinary, vide number 909, dated the 25th Nove mber, 2020 shall deemed to have been 
effective retrospectively during the period commenc ing from the 1st day of October, 2020 
and ending with the 24th day of November, 2020 (both days inclusive). 
P.C.CHOUDHARY, 
Secretary to the Government.  
 
    
———— 
[ध/glyph401¡क/glyph61 स/u0966चव/glyph400लय म/u0967/glyph144ण/glyph400लय/glyph61 
/u0962बह/glyph400र/glyph61 पटन/glyph400 /u0939/glyph400र/glyph400 /glyph147क/glyph400/u0966शत eव/glyph417 म/u0967/u0962/glyph144त?  
/u0962बह/glyph400र गजट /glyph53[स/glyph400ध/glyph400रण/glyph59 673 /glyph625/glyph691+400 /glyph62ड/glyph401/glyph55ट/glyph402/glyph55प/glyph401/glyph55? 
Website: http://egazette.bih.nic.in  

‹ Prev All Bihar acts Next ›