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THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
-

Body Notification No. S.O. 308, Dated 21st December 2017,-

In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2017.

(2) They shall come into force with effect from 21st December, 2017.

2. In the Bihar Goods and Services Tax Rules, 2017, -

(i) in FORM GSTR-1, for Table - 6, the following shall be substituted, namely:-

6. Zero rated supplies and Deemed Exports

GSTIN of recipient

Invoice details Shipping bill/ Bill of export Integrated Tax CentralTax State Tax/UTTax Cess
No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value Amt.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
                               
6A. Exports
                               
                   
6B. Supplies made to SEZ unit or SEZ Developer
                               
                   
6C. Deemed exports
                               
                   

(ii) in FORM GST RFD-01,-

(a) in Table 7, in clause (h), for the words "Recipient of deemed export", the words "Recipient of deemed export supplies/ Supplier of deemed export supplies" shall be substituted;

(b) after Statement 1, the following Statement shall be inserted, namely:-

Statement - 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]

Sl. No.

 Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies
No Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax No Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
                         

(c) after Statement 5A, the following Statement shall be inserted, namely:-

Statement 5B: [rule 89(2)(g)]

Refund Type:On account of deemed exports

(Amount in Rs.)

Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid
No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess
1 2 3 4 5 6 7 8
               

DECLARATION [rule 89(2)(g)]

(For recipients/supplier of deemed export)

In case of refund claimed by receipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature  
Name -  
Designation / Status 

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature  
Name -  
Designation / Status 

(iii) in FORM GST RFD-01A,-

(a) in Table 7, in clause (g), for the words "Recipient of deemed export", the words "Recipient of deemed export/ Supplier of deemed export" shall be substituted;

(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-

DECLARATION [rule 89(2)(g)]

(For recipients/supplier of deemed export)

In case of refund claimed by receipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature  
Name -  
Designation / Status 

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature  
Name -  
Designation / Status 

(c) after Statement 1, the following Statement shall be inserted, namely:-

Statement - 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]

Sl. No.

 Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies
No Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax No Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
                         

(d) after Statement 5A, the following Statement shall be inserted, namely:-

Statement 5B: [rule 89(2)(g)]

Refund Type:On account of deemed exports

(Amount in Rs.)

Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid
No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess
1 2 3 4 5 6 7 8
               

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.