S.O. 447, Dated 4th September 2024

ȧ Ûġ Đ È ȧ ȧ ɉ Ûġ ȧ ɉ ȧ ȧ Ûġ ğ ȧ ɉ Ûġ 10, 11(II), 14क, 15क(I), Đ ġȣ Đ ġȣ Đ ġȣ Đ ġȣ Đ ġȣ Đ ġȣ ġȣ ȣ ȧ Þ ġȣ ȧ ȧ ġȣ ȧ ɉ ȧ İ Ē ġȣ (III) 16क, ȧ ĤǾ ǐ Ơ Ơ Ĥ Đ Ĥ× Ĥ× ȧ ǐ Ĥ ğ ǐ Ĥ ğ ȧ È ǐ Þ ȧ पता ---------------------- The 4th September 2024 S.O. 447, Dated 4th September 2024—In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017, (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely: — 1. Short title and commencement.– (1) These rules may be called the Bihar Goods and Services Tax (Amendment) Rules, (2) Save as otherwise provided in these rules, they shall come into force with effect from 10th July, 2024. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,- (i) for sub-rule (4A), the following sub-rule shall be substituted, namely: - “(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso.”; “Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”. (ii) in sub-rule (4B), for and words, “Provisions of”, the words “proviso to”, shall be substituted. (iii) with effect from a date to be notified, in sub-rule (4A), after the first proviso, the following proviso shall be inserted, namely :- “Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”. 3. In the said rules, in rule 21, – (i) in clause (f), after the words, letters and figures “FORM GSTR-1”, the letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted; (ii) after clause (g), the following clause shall be inserted, namely: - “(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or”. 4. In the said rules, in rule 21A, in sub-rule (2A), in clause (a), – (i) after the words, letters and figures “furnished in FORM GSTR-1”, the letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted; (ii) after the words, letters and figures “in their FORM GSTR-1”, the words, letters and figures “or in FORM GSTR-1A of the previous tax period, if any” shall be inserted. 5. In the said rules, in rule 28, with effect from the 26th day of October, 2023, – (i) in sub-rule (2), – (a) after the words “who is a related person”, the words “located in India” shall be inserted; (b) after the words “amount of such guarantee offered”, the words “per annum” shall be inserted. (ii) after sub-rule (2), the following proviso shall be inserted, namely,– “Provided that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the value of said supply of services.”. 6. In the said rules, in rule 36, in sub-rule (4), in clause (a), after the words, letters and figures “FORM GSTR-1”, the letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted. 7. In the said rules, in rule 37A, after the words, letters and figures “FORM GSTR-1”, the letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted. 8. In the said rules, with effect from a date to be notified, in rule 39, – (i) for sub-rule (1), the following sub-rule shall be substituted, namely: –– “(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely: –– (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period; (e) the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period; (f) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) to one of the recipients "R1", whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipients who ar