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

िनबंधन la[;k पी0टी0-40

असाधारण अंक

िबहार

सरकार ारा

कािशत

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

(सं0 पटना 479)

fof/k foHkkx ——vf/klwpuk 10 vxLr 2020 @2020@4370@yst%A&—

laΠ,y0th0&01&15 vf/kfu;e] ftlij egkefge loZ&lk/kkj k d lwpuk ds f ;s zdkf kr fd;k krk S

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

[fcgkj vf/kfu;e 09] 2020]

fcgkj eky vkSj lsok dj ¼f}rh; la'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 ¼f}rh; la'kks/ku½ vf/kfu;e] 2020 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= esa] 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 2 dk la'kks/ku]A& fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls bleas blds

i'pkr~ ^^ewy vf/kfu;e** dgk x;k gS½ dh /kkjk 2 ds [kaM ¼114½ eas mi[kaM ¼x½ vkSj mi[kaM ¼?k½ ds LFkku ij fuEufyf[kr mi[kaM j[ks tk,axs] vFkkZr~ %&

^^¼x½ nknjk vkSj ukxj gosyh rFkk ne.k vkSj nho; ¼?k½ yík[k]**A

3- /kkjk 10 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 10 dh mi/kkjk ¼2½ ds [kaM ¼[k½] [kaM ¼x½

vkSj [kaM ¼?k½ eas] ^^eky 'kCn ds i'pkr~ ^^;k lsokvkas 'kCn var%LFkkfir fd, tk,axsA

4- /kkjk 16 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼4½ eas] ^^ls lacaf/kr chtd**

'kCnkas dk yksi fd;k tk,xkA

5- /kkjk 29 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 29 dh mi/kkjk ¼1½ ds [kaM ¼x½ ds LFkku

ij fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~ %&

^^¼x½ djk/ks; O;fDr] /kkjk 22 ;k /kkjk 24 ds v/khu vc jftLVªhdj.k ds fy, nk;h ugha jgk gS ;k mldk /kkjk 25 dh mi/kkjk ¼3½ ds v/khu LosPN;k jftLVªhdj.k ls ckgj fudyus dk vk”k; jgk gks;**A

6- /kkjk 30 dk la”kks/kuA& ewy vf/kfu;e dh /kkjk 30 dh mi/kkjk ¼1½ eas] ijarqd ds LFkku ij] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~ %&

^^ijarq ,slh vof/k nf”kZr fd, x, i;kZIr dkj.k ds vk/kkj ij vkSj ys[kc) fd, tkus okys dkj.kkas ls]&

¼d½ ;FkkfLFkfr] vij vk;qDr ;k la;qDr vk;qDr }kjk rhl fnu ls vuf/kd dh vof/k ds fy,; vkSj

¼[k½ vk;qDr }kjk [kaM ¼d½ eas fofufnZ"V vof/k ls ijs rhl fnu ls vuf/kd dh vkSj vof/k ds fy,]

c<+kbZ tk ldsxhA**A 7- /kkjk 31 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 31 dh mi/kkjk ¼2½ eas ijarqd ds LFkku ij]

fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~ %& ^^ijarq ljdkj] ifj"kn~ dh flQkfj'kkas ij] vf/klwpuk }kjk]& ¼d½ ,slh lsokvksa ;k iwfrZ;ksa ds izoxZ fofufnZ"V dj ldsxh] ftuds laca/k esa ,sls le; ds

Hkhrj vkSj ,slh jhfr eas] tks fofgr dh tk,] dj chtd tkjh fd;k tk ldsxk;

¼[k½ blesa mfYyf[kr ,slh 'krksZa ds v/khu jgrs gq,] lsokvksa ds ,sls izoxZ fofufnZ"V dj ldsxh] ftuds laca/k eas&

¼i½ iwfrZ ds laca/k esa tkjh fdlh vU; nLrkost dks dj chtd le>k tk,xk; ;k ¼ii½ dj chtd tkjh ugha fd;k tk ldsxkA**A 8- /kkjk 51 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 51 eas]& ¼d½ mi/kkjk ¼3½ ds LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %& ^^¼3½ Jksr ij dj dh dVkSrh dk izek.ki= ,sls iz#i eas vkSj ,slh jhfr eas tkjh fd;k tk,xk]

tks fofgr dh tk,A**A ¼[k½ mi/kkjk ¼4½ dk yksi fd;k tk,xkA

9- /kkjk 122 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 122 dh mi/kkjk ¼1½ ds i”pkr~ fuEufyf[kr mi/kkjk var%LFkkfir dh tk,xh] vFkkZr~ %&

^^¼1d½ dksbZ O;fDr] tks mi/kkjk ¼1½ ds [kaM ¼i½ ;k [kaM ¼ii½ ;k [kaM ¼vii½ ;k [kaM ¼ix½ ds vUrxZr vkus okys laO;ogkj ds Qk;ns dk izfr/kkj.k djrk gS vkSj ftlds vuqjks/k ij ,slk laO;ogkj

fd;k tkrk gS] vioafpr dj ;k miHkksx fd, x, ;k laØkar buiqV dj izR;; ds cjkcj jde dh 'kkfLr dk nk;h gksxkA**A

10- /kkjk 132 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 132 dh mi/kkjk ¼1½ eas] &

¼i½ ^^tks fuEufyf[kr esa ls fdlh naM dks dkfjr djrk gS** 'kCnksa ds LFkku ij] ^^tks dksbZ

fuEufyf[kr vijk/kksa esa ls fdlh vijk/k dks djsxk ;k fdlh vijk/k dks djok,xk vkSj mlls mn~Hkwr Qk;nkas dk izfr/kkj.k djsxk** 'kCn j[ks tk,axs;

¼ii½ [kaM ¼x½ ds LFkku ij fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~ %& ^^¼x½ [kaM ¼[k½ esa fufnZ"V ,sls chtd ;k fcy dk mi;ksx djds buiqV dj izR;; dk

mi;ksx djrk gS ;k fdlh chtd ;k fcy ds fcuk diV ls buiqV dj izR;; dk mi;ksx djrk gS;**;

¼iii½ mi[kaM ¼M-½ esa ^^diV ls buiqV dj izR;; dh izkfIr ;k 'kCnkas dk yksi fd;k tk,xkA 11- /kkjk 140 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 140 esa 1 tqykbZ] 2017 ls]& ¼d½ mi/kkjk ¼1½ esa] ^^fofgr dh tkus okyh jhfr esa 'kCnksa ds LFkku ij ^^,sls le; ds Hkhrj vkSj ,slh jhfr

eas] tks fofgr dh tk,** 'kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs;

¼[k½ mi/kkjk ¼2½ esa] ^^,slh fofgr jhfr esa 'kCnksa ds LFkku ij ^^,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh tk, 'kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs;

¼x½ mi/kkjk ¼3½ eas] ^^fu;r fnu 'kCnkas ds LFkku ij ^^fu;r fnu ij] ,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh tk,] 'kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs;

¼?k½ mi/kkjk ¼5½ esa] ^^fo|eku fof/k ds v/khu iznkrk }kjk 'kCnksa ds LFkku ij ^^fo|eku fof/k ds v/khu ,sls le; ds Hkhrj vkSj ,slh jhfr eas] tks fofgr dh tk,] iwfrZdkj }kjk 'kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs;

¼M+½ mi/kkjk ¼6½ eas] ^^fu;r fnu dks 'kCnkas ds i'pkr~ ^^,sls le; ds Hkhrj vkSj ,slh jhfr eas] tks fofgr dh tk, 'kCn var%LFkkfir fd, tk,axs vkSj var%LFkkfir fd, x, le>s tk,axs;

12- /kkjk 172 dk la”kks/kuA& ewy vf/kfu;e vf/kfu;e dh /kkjk 172 dh mi/kkjk ¼1½ ds ijarqd esa]

^^rhu o"kksZa 'kCnkas ds LFkku ij ^^ikap o"kksZa 'kCn j[ks tk,axsA

13- vuqlwph 2 dk la”kks/kuA& ewy vf/kfu;e dh vuqlwph 2 dh izfof"V 4 eas] ^^izfrQy gsrq ;k vU;Fkk**

nksuksa LFkkukas ij] tgka os vkrs gaS] 'kCnkas dk yksi fd;k tk,xk vkSj 1 tqykbZ] 2017 ls yksi fd;k x;k le>k tk,xkA

14- dfri; ekeykas eas jkT; dj ds mn~xzg.k ;k laxzg.k ls Hkwry{kh NwVA& fcgkj eky vkSj lsok dj

vf/kfu;e] 2017 dh /kkjk 9 dh mi/kkjk ¼1½ ds v/khu 'kfDr;kas dk iz;ksx djrs gq,] jkT; ljdkj ifj"kn~ dh flQkfj”kkas ij tkjh okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,l0vks0 65] rkjh[k 29 twu] 2017 eas fdlh ckr ds gksrs gq, Hkh] &

¼i½ 1 tqykbZ] 2017 ls vkjaHk gksus okyh vkSj 30 flracj] 2019 dks lekIr gksus okyh ¼nksuksa

fnu lfEefyr½ vof/k ds nkSjku ¼'kh"kZ 2301 ds varxZr vkus okys½ eRL; vkgkj ds iznk; ls laca/k eas dksbZ jkT; dj mn~xghr ;k laxghr ugha fd;k tk,xk;

¼ii½ 1 tqykbZ] 2017 ls vkjaHk gksus okyh vkSj 31 fnlEcj] 2018 dks lekIr gksus okyh ¼nksuksa

fnu lfEefyr½ vof/k ds nkSjku ¼'kh"kZ 8483 ds varxZr vkus okys½ f?kuhZ] ifg, vkSj vU; iqtksZa ds laca/k esa vkSj ¼'kh"kZ 8432] 8433 vkSj 8436 ds varxZr vkus okys½ df"k laca/kh e”khujh ds iqtksZa ds mi;ksx ds laca/k esa Ng izfr”kr dh nj ij jkT; dj mn~xghr ;k lax`ghr fd;k tk,xkA

¼2½ ,sls lHkh djkas dk dksbZ izfrnk; ugha fd;k tk,xk] ftUgas laxghr fd;k x;k gS fdUrq tks bl izdkj laxghr ugha fd, x, gksrs] ;fn mi/kkjk ¼1½ lHkh rkfRod le;ksa ij izo`Ùk gqbZ gksrhA

15- fujlu ,oa O;ko`fÙkA& ¼i½ fcgkj eky vkSj lsok dj ¼f}rh; la'kks/ku½ v/;kns'k] 2020 ¼fcgkj v/;kns'k la[;k&09] 2020½ blds }kjk fujflr fd;k tkrk gSA

¼ii½ ,sls fujlu ds gksrs gq, Hkh mDr v/;kns'k ds }kjk ;k ds v/khu iznÙk fdlh 'kfDr ds iz;ksx esa fd;k x;k dksbZ dk;Z ;k dh xbZ dksbZ dkjZokbZ bl vf/kfu;e ds }kjk ;k ds v/khu iznÙk “kfDr;kas ds iz;ksx eas fd;k x;k ;k dh xbZ le>h tk;sxh] ekukas ;g vf/kfu;e ml fnu izo`Ùk Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh xbZ FkhA

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

10 vxLr 2020

laŒ ,y0th0&01&15@2020@4371@yst%A&—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 7 vxLr 2020 dks vuqer fcgkj eky vkSj lsok dj ¼f}rh; la'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 09, 2020] THE BIHAR GOODS AND SERVICES TAX (SECOND 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 (Second Amendment) Act, 2020.

1. (2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date as the State Government 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 such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

2017 (hereinafter referred to as the principal Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:––

“(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh;”.

In section 10 of the principal Act, in sub-section (2), in clauses (b), (c) and (d), after the words “of goods”, the words “or services” shall be inserted.

In section 16 of the principal Act, in sub-section (4), the words “invoice relating to such” shall be omitted.

In section 29 of the principal Act, in sub-section (1), for clause (c), the following clause shall be substituted, namely:— “(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:”

“(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:”

In section 30 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely: “Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,—

1. (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;
2. (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).”.

In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely: “Provided that the Government may, on the recommendations of the Council, by

notification,—

1. (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;
2. (b) subject to the condition mentioned therein, specify the categories of services in respect of which—
   • (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
   • (ii) tax invoice may not be issued.”.

1. (a) for sub-section (3), the following sub-section shall be substituted, namely:— “(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.”;
2. (b) sub-section (4) shall be omitted.

(1), the following sub-section shall be inserted, namely:—

“(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.”.

(1),—

1. (i) for the words “Whoever commits any of the following offences”, the words “Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences’’ shall be substituted;
2. (ii) for clause (c), the following clause shall be substituted, namely:“(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;”; (iii) in clause (e), the words “, fraudulently avails input tax credit” shall be omitted.

1. (a) in sub-section (1), after the words “existing law”, the words “within such time and” shall be inserted and shall be deemed to have been inserted;
2. (b) in sub-section (2), after the words “appointed day”, the words “within such time and” shall be inserted and shall be deemed to have been inserted;
3. (c) in sub-section (3), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted;
4. (d) in sub-section (5), for the words “existing law”, the words “existing law, within such time and in such manner as may be prescribed” shall be substituted and shall be deemed to have been substituted;
5. (e) in sub-section (6), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted;

(1), in the proviso, for the words “three years”, the words “five years” shall be substituted.

4, the words “whether or not for a consideration,” at both the places where they occur, shall be

omitted and shall be deemed to have been omitted with effect from the 1stday of July, 2017.

(1) Notwithstanding anything contained in the notification of the Commercial Taxes Department notification number S.O. 65, dated the 29th June, 2017, issued by the State Government, on the recommendations of the Council, in exercise of the powers under subsection (1) of section 9 of the Bihar Goods and Services Tax Act, 2017,—

1. (i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive);
2. (ii) state tax at the rate of six percent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive).

1. (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.

1. (i) Bihar Goods and Services Tax (Second Amendment) Ordinance, 2020 (Bihar Ordinance No.-09, 2020) is hereby repealed.
2. (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.

———अधी क, सिचवालय मु णालय, िबहार, पटना ारा कािशत एवं मु त। िबहार गजट (असाधारण) 479-571+400-डी0टी0पी0। Website: http://egazette.bih.nic.in