The Bihar Goods and Services Tax (Amendment) Act, 2020

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कािशत

19 Jko.k 1942 (श0) पटना, lkseokj, 10 vxLr 2020

(सं0 पटना 481)

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fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr dks vuqefr ns pqds gSa] blds }kjk

jkT;iky fnukad 7 vxLr 2020 lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A

fcgkj&jkT;iky ds vkns'k ls] ih0 lh0 pkS/kjh] ljdkj ds lfpoA

2 िबहार गजट (असाधारण), 10 vxLr 2020

[fcgkj vf/kfu;e 07] 2020] fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2020 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 bdgÙkjoas o"kZ eas fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i eas ;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] 2020 dgk

tk ldsxkA ¼2½ bl vf/kfu;e ds mica/k fnukad 31 ekpZ] 2020 ls izHkkoh gq;s ekus tk;saxsA

2- ewy vf/kfu;e eas u;h /kkjk 168d dk var%LFkkiuA&ewy vf/kfu;e dh /kkjk 168 ds i'pkr~

fuEufyf[kr /kkjk var%LFkkfir dh tk,xh] vFkkZr~ %&

^^168d- fo'ks"k ifjfLFkfr;kas eas le;&lhek ds foLrkj gsrq ljdkj dh 'kfDr;k¡A&

¼1½ bl vf/kfu;e esa varfoZ"V fdlh ckr ds gksrs gq;s Hkh] ljdkj] ifj"kn dh flQkfj'kkas ij] vf/klwpuk

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¼2½ mi&/kkjk ¼1½ ds rgr vf/klwpuk tkjh djus dh 'kfDr eas] bl vf/kfu;e ds izo``r gksus dh rkjh[k ds

i'pkr fdlh rkjh[k ls] mDr vf/klwpuk dks Hkwry{kh izHkko nsus dh 'kfDr lfEefyr gksxhA

Li"Vhdj.k & bl /kkjk ds iz;kstukas ds fy,] ^^vizR;kf'kr ?kVuk in dk vFkZ ;q)] egkekjh] ck<+] lq[kk] vkx] pØokr] HkwdEi ;k vU; dksbZ izkd`frd vkink ;k bl vf/kfu;e ds izko/kkuksa dks ykxw djus esa izHkko Mkyus okyk vU;Fkk dksbZ dkj.k gksxkAA

3- fujlu ,oa O;ko`fÙkA& (i) fcgkj eky vkSj lsok dj ¼la”kks/ku½ v/;kns”k] 2020 ¼fcgkj v/;kns”k la[;k&3] 2020½ blds }kjk fujflr fd;k tkrk gSA

1. (ii) ,sls fujlu ds gksrs gq, Hkh mDr v/;kns”k ds }kjk ;k ds v/khu iznÙk fdlh “kfDr ds iz;ksx eas fd;k x;k dksbZ dk;Z ;k dh x;h dksbZ dkjZokbZ bl vf/kfu;e }kjk ;k ds v/khu iznÙk “kfDr;kas ds iz;ksx eas fd;k x;k ;k dh x;h le>h tk,xh] ekukas ;g vf/kfu;e ml fnu izo`Ùk Fkk ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh x;h FkhA fcgkj&jkT;iky ds vkns'k ls] ih0 lh0 pkS/kjh] ljdkj ds lfpoA 10 vxLr 2020 laŒ ,y0th0&01&07@2020@4377@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 7 vxLr 2020 dks vuqer fcgkj eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2020 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] ih0 lh0 pkS/kjh] ljdkj ds lfpoA [Bihar Act 07, 2020] THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020 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 Bihar in the Seventy first year of the Republic of India as follows :-

(1) This Act may be called the Bihar Goods and Services Tax (Amendment) Act, 2020.

1. (2) The provisions of this Act shall deemed to have come into force with effect from 31st March, 2020.

After section 168 of the Bihar Goods and Services Tax Act, 2017, the following section shall be inserted, namely:- ‘168A. Power of Government to extend time limit in special circumstances—

1. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or िबहार गजट (असाधारण), 10 vxLr 2020 3 prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure.
2. (2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. Explanation.— For the purposes of this section, the expression "force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.’.

1. (ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken. By order of the Governor of Bihar, P. C. CHOUDHARY, Secretary to Government.

(i) The Bihar Goods and Services Tax (Amendment) Ordinance, 2020 (Bihar Ordinance No.-3, 2020) is hereby repealed. ———अधी क, सिचवालय मु णालय, िबहार, पटना ारा कािशत एवं मु त। िबहार गजट (असाधारण) 481-571+400-डी0टी0पी0। Website: http://egazette.bih.nic.in