Chapter VIII ACCOUNTS AND RECORDS

35. Accounts and other records.-

1. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of-
   • (a) production or manufacture of goods;
   • (b) inward and outward supply of goods or services or both;
   • (c) stock of goods;
   • (d) input tax credit availed;
   • (e) output tax payable and paid; and
   • (f) such other particulars as may be prescribed: Provided that where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business: Provided further that the registered person may keep and maintain such accounts and other particulars in electronic form in such manner as may be prescribed.
2. (2) Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.
3. (8) The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein.
4. (4) Where the Commissioner considers that any class of taxable persons is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed.
5. (5) [ree 109, Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no. 16 of 2021) vide Notification No. 673 Dated 09*» August, under :-
6. (5) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under subsection (2) of section 44 and such other documents in such form and manner as may be prescribed. [PROVIDED that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government 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.|*
   • (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 55
7. (6) Subject to the provisions of clause (h) of sub-section (5) of section 17, where the registered person fails to account for the goods or services or both in accordance with the provisions of sub-section (1), the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74 [or section 74A]!10, as the case may be, shall, mutatis mutandis, apply for determination of such tax. 36. Period of retention of accounts.— Every registered person required to keep and maintain books of accountorotherrecordsinaccordancewiththeprovisionsofsub-section(1) of section 35 shall retain them until the expiry of seventy two months from the due date of furnishing of annual return for the year pertaining to such accounts and records: Provided that a registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of one year after final disposal of such appeal or revision or proceedings or investigation, or for the period specified above, whichever is later. *Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018. 110 Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no. 22 of 2024) vide Notification No. 1160 Dated 09th December, 2024.
8. (42) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 56 CHAPTER-IX RETURNS 37. Furnishing details of outward supplies.—
9. (1) Every registered person, other than an Input Service Distributor, a non- resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, [subject to such conditions and restrictions and]!!! in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details [shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies]!!2: [+] 113 [Provided that]!!¢ the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein: [Provided further that]!!5 any extension of time limit notified by the Commissioner of central tax shall be deemed to be notified by the Commissioner. [***]116 1 Inserted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023. 12 Substituted for the Words "shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed” by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023 3 The proviso omitted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2rd January, 2023. Before Omission the proviso reads as under : "Provided that the registered person shall not be allowed to furnish the details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding the tax period" 114, Substituted for the Words "Provided further that" by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 1° Substituted for the Words "Provided also that’ by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2rd January, 116, Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2rd January, reads as under : "(2) Every registered person who has been communicated the details under sub-section
10. (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under subsection (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub- section (1) shall stand amended accordingly."
    • (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 S57
11. (3) Any registered person, who has furnished the details under sub-section (1) for any tax period [Omitted]'!?, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after [the thirtieth day of November]!18 following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. Explanation.—For the purposes of this Chapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. [(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him; Provided that the Government may, on the commendations of the Council, by notification, subject to such conditions and restrictions as may be specified there in, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section(l), even if he has not furnished the details of outward supplies for one or more previous tax periods.]!1? [(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.]!20 [38. Communication of details of inward supplies and input tax credit
12. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, 117, The Words " and which have remained unmatched under section 42 or section 43" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2rd January, 2023. 118, Substituted for the Words "furnishing of the return under section 39 for the month of September" by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2rd January, 2023. 119, Inserted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2rd January, 2023. 2°, Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25t July, 2023.
    • (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 58 and [a statement]!2! containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed.
13. (2) The [statement referred in]!'22 sub-section (1) shall consist of —
    • (a) details of inward supplies in respect of which credit of input tax may be available to the recipient; [***]123
    • (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, [including]'?* on account of the details of the said supplies being furnished under sub-section (1) of section 37,
      • (i) by any registered person within such period of taking registration as may be prescribed; or
      • (ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or
    • (ili) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub- section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or
      • (iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or
      • (v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or
      • (vi) by such other class of persons as may be prescribed.]!25

²⁰²¹ Prior to omission sub-section reads as

²⁰²³ Prior to omission the sub-Section (2)

Tax (Amendment) Act, 2025 (Bihar Act no. 07 of 2025) vide Notification No. 1338 Dated 12th

¹²³ Omitted the words "and" by The Bihar Goods and Services Tax (Amendment) Act, 2025

¹²⁴ Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of

²⁰²³ Prior to Substitution Section

Substitued for the words "auto-generated statement under’ by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of 2025) vide Notification No. 1338 Dated 12th August, 2025. (Bihar Act no. 07 of 2025) vide Notification No. 1338 Dated 12th August, 2025. 2025) vide Notification No. 1338 Dated 12th August, 2025. 125 | Substituted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2d January, 38 reads as under : "38. Furnishing details of inward supplies -

1. (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 verify, validate, modify or delete, if required, the details relating to outward supplies and credit or debit notes communicated under sub-section (1) of
   • (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 59 [(c) such other details as may be prescribed.]!26 39. Furnishing of returns.— [(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 availed, tax payable, tax paid and such other particulars, in such form and manner, [within such time, and subject to such conditions and restrictions|!27, as may be prescribed: section 37 to prepare the details of his inward supplies and credit or debit notes and may include therein, the details of inward supplies and credit or debit notes received by him in respect of such supplies that have not been declared by the supplier under subsection (1) of section 37.
2. (2) 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 furnish, electronically, the details of inward supplies of taxable goods or services or both, including inward supplies of goods or services or both on which the tax is payable on reverse charge basis under this Act and inward supplies of goods or services or both taxable under the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017) or on which integrated goods and services tax is payable under section 3 of the Customs Tariff Act, 1975, and credit or debit notes received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed: Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable 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.
3. (3) The details of supplies modified, deleted or included by the recipient and furnished under subsection (2) shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.
4. (4) The details of supplies modified, deleted or included by the recipient in the return furnished under sub-section (2) or sub-section (4) of section 39 shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.
5. (5) Any registered person, who has furnished the details under sub-section (2) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or omission is noticed in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (2) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier." 2025) vide Notification No. 1338 Dated 12th August, 2025.

¹²⁶ Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of

(Bihar Act no. 07 of 2025) vide Notification No. 1338 Dated 12th August, 2025.

²⁰²³ Prior to Substitution Section

2025) vide Notification No. 1338 Dated 12th August, 2025. 125 | Substituted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2d January, 38 reads as under : "38. Furnishing details of inward supplies -

1. (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 verify, validate, modify or delete, if required, the details relating to outward supplies and credit or debit notes communicated under sub-section (1) of
   • (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 59 [(c) such other details as may be prescribed.]!26

2025) vide Notification No. 1338 Dated 12th August, 2025.