Preamble

[——— & 3 CREAT adi THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Compiled and Updated By COMMERCIAL TAXES DEPARTMENT-BIHAR In Association with ® NATIONAL LAW BOOK PUBLICATIONS GHAZIABAD website wa glows com eA

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a EEE | WED QR p= Commercial Taxes Department ~~ i) Bihar, & [i] 5 ‘Kar Bhawan’ Birchand Patel Path, East Gardiner Road GOVERNMENT OF BIHAR Patna, Bihar — 800001 [6 | Sanjay Kumar Singh, IAS Commissioner-cum-secretary Commercial Taxes Department Bihar, Patna MESSAGE The GST was implemented on 1% July, 2017. Being a truly federal legislation, all the elements of CGST Act and Rules and amendments thereof, get reflected as mirror image in the corresponding state enactments. Slight, yet crucial, variations remain due to difference in administrative structures and processes.

GST is dynamic, always trying to find sync with evolving business methods and models. Amendments, therefore, are frequent. The updated and compiled versions of the extant CGST Act and Rules alongwith all past history are available, but not that of Bihar GST Act and Rules.

This long due work has been successfully completed by the officers of Commercial Taxes Department, Bihar. I acknowledge the special contribution of Mr. Pankaj Kumar Prasad, Special Commissioner, Mr. Aditya Narayan, Additional Commissioner, Mr. Ajitabh Mishra, Joint Commissioner and Mr. Anup Kumar, Joint Commissioner who have burnt midnight oil in collecting, cleaning, gleaning, sorting and sequencing texts to give a sleek and updated shape to an otherwise labyrinthine document.

T'hope the compiled and updated form of Bihar GST Act and Rules will help all stakeholders, inter alia the taxpayers, officers, Chartered Accountants and lawyers.

Nas of RE / \ Sanjay Kumar Singh Commissioner-cum-secretary Commercial Taxes Department Bihar, Patna 7" of November 2025 oh

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2025 Contents VI LC] (120) Words and expressions used