The BIHAR GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2020

ििननबबंधंधनन la[;k पी0टी0-40 अअससााधधााररणण अकं िबहार सरकार (cid:7367)ारा (cid:7079)(cid:7079)ककााििशशतत 19 Jko.k 1942 (श0) (स0ं पटना 479) पपटटननाा, lkes okj, 10 vxLr 2020 fof/k foHkkx ——— vf/klpw uk 10 vxLr 2020 lŒa ,y0th0&01&15@@22002200@4370@yst%A&—ffccggkkjj ffoo//kkkkuu eeaMaMyy }}kkjjkk ;;FFkkkkiikkffjjrr fuEufyf[kr vf/kfu;e] ftlij egkefge jjkkTT;;iikkyy ffnnuukkadad 77 vvxxLLrr 2020 ddkks s vvuuqeqeffrr nns s ppqdqds s ga]S blds }kjk loZ&llkk//kkkkjj..kk ddhh llwpwpuukk dd s s ffyy;;s s iizdzdkkff''kkrr ffdd;;kk ttkkrrkk gg S S AA ffccggkkjj&&jjkkTT;;iikkyy dds s vvkknns's'kk lls]s] iihh00 lh0 pkS/kjh] lljjddkkjj dds s lfpoA 2 िबहार गजट (असाधारण), 10 vxLr 2020 [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 bdgÙkjosa o"kZ esa fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :i esa ;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 ldxs kA ¼2½ bl vf/kfu;e esa tSlk vU;Fkk micaf/kr gS mld s flok; bl vf/kfu;e d s mica/k ml rkjh[k dks izo`Ùk gksaxs] tks jkT; ljdkj jkti= esa] vf/klwpuk }kjk fu;r djAs ijarq bl vf/kfu;e ds fofHkUu mic/a kksa ds fy, fofHkUu rkjh[ksa fu;r dh tk ldsaxh vkSj ,sls mica/k ea s bl vf/kfu;e ds izkjaHk ds izfr fdlh funsZ'k dk vFkkZUo;u ml mica/k ds izo`Ùk gkus s ds izfrfunsZ'k d s :i ea s fd;k tk,xkA 2- /kkjk 2 dk la'kks/ku]A& fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls blesa blds i'pkr~ ^^ewy vf/kfu;e** dgk x;k gS½ dh /kkjk 2 ds [kaM ¼114½ esa 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 d s [kaM ¼[k½] [kaM ¼x½ vkSj [kaM ¼?k½ esa] ^^eky** 'kCn ds i'pkr~ ^^;k lsokvksa** 'kCn var%LFkkfir fd, tk,axsA 4- /kkjk 16 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 16 dh mi/kkjk ¼4½ esa] ^^ls lacaf/kr chtd** 'kCnksa dk yksi fd;k tk,xkA 5- /kkjk 29 dk la'kks/kuA& eyw 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& eyw vf/kfu;e dh /kkjk 30 dh mi/kkjk ¼1½ esa] 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.kksa 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 esa 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 esa ijarqd ds LFkku ij] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~ %& ^^ijarq ljdkj] ifj"kn~ dh flQkfj'kksa ij] vf/klwpuk }kjk]& ¼d½ ,slh lsokvka s ;k iwfrZ;ksa ds izoxZ fofufnZ"V dj ldsxh] ftuds laca/k esa ,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh tk,] dj chtd tkjh fd;k tk ldsxk; ¼[k½ blea s mfYyf[kr ,slh 'krksZ a ds v/khu jgrs gq,] lsokvksa ds ,sls izoxZ fofufnZ"V dj ldsxh] ftuds laca/k esa& ¼i½ iwfrZ ds lac/a 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 esa]& 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 esa vkSj ,slh jhfr esa 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 d s vUrxZr vkus okys laO;ogkj ds Qk;ns dk izfr/kkj.k djrk gS vkSj ftlds vuqjks/k ij ,slk laO;ogkj िबहार गजट (असाधारण), 10 vxLr 2020 3 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 esa] & ¼i½ ^^tks fuEufyf[kr esa ls fdlh naM dks dkfjr djrk gS** 'kCnksa d s LFkku ij] ^^tks dkbs Z fuEufyf[kr vijk/kksa esa l s fdlh vijk/k dks djsxk ;k fdlh vijk/k dks djok,xk vkSj mlls mn~Hkwr Qk;nksa dk izfr/kkj.k djsxk** 'kCn j[ks tk,ax;s 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 djd s 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** 'kCnksa dk yksi fd;k tk,xkA 11- /kkjk 140 dk la'kks/kuA& ewy vf/kfu;e dh /kkjk 140 ea s 1 tqykb]Z 2017 ls]& ¼d½ mi/kkjk ¼1½ ea]s ^^fofgr dh tku s okyh 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; ¼[k½ mi/kkjk ¼2½ ea]s ^^,slh fofgr jhfr ea*s* '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 esa] ^^fu;r fnu** 'kCnksa ds LFkku ij ^^fu;r fnu ij] ,sls le; ds Hkhrj vkSj ,slh jhfr esa] tks fofgr dh tk,]** 'kCn j[ks tk,ax s vkSj j[ks x, le>s tk,axs; ¼?k½ mi/kkjk ¼5½ ea]s ^^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 esa] tks fofgr dh tk,] iwfrZdkj }kjk** 'kCn j[ks tk,axs vkSj j[ks x, le>s tk,axs; ¼M+½ mi/kkjk ¼6½ esa] ^^fu;r fnu dks** 'kCnksa ds i'pkr~ ^^,sls le; ds Hkhrj vkSj ,slh jhfr esa] 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 ea]s ^^rhu o"kksZa** 'kCnksa 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 esa] ^^izfrQy gsrq ;k vU;Fkk** nksuksa LFkkuksa ij] tgka os vkrs gSa] 'kCnksa dk yksi fd;k tk,xk vkSj 1 tqykbZ] 2017 ls yksi fd;k x;k le>k tk,xkA 14- dfri; ekeyksa esa 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;ksa dk iz;ksx djrs gq,] jkT; ljdkj ifj"kn~ dh flQkfj”kksa ij tkjh okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,l0vks0 65] rkjh[k 29 twu] 2017 esa fdlh ckr ds gksrs gq, Hkh] & ¼i½ 1 tqykbZ] 2017 ls vkjaHk gksus okyh vkjS 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 esa dksbZ jkT; dj mn~x`ghr ;k lax`ghr ugh a fd;k tk,xk; ¼ii½ 1 tqykbZ] 2017 ls vkjaHk gksus okyh vkSj 31 fnlEcj] 2018 dks lekIr gksus okyh ¼nksuka s fnu lfEefyr½ vof/k ds nkSjku ¼'kh"kZ 8483 ds varxrZ vkus okys½ f?kuhZ] ifg, vkSj vU; iqtksZa ds lca a/k esa vkSj ¼'kh"kZ 8432] 8433 vkSj 8436 ds varxZr vkus okys½ d`f"k laca/kh e”khujh ds iqtksZa ds mi;ksx ds lca a/k ea s Ng izfr”kr dh nj ij jkT; dj mnx~ `ghr ;k lax`ghr fd;k tk,xkA ¼2½ ,sls lHkh djksa dk dksbZ izfrnk; ugha fd;k tk,xk] ftUgsa lax`ghr fd;k x;k gS fdUrq tks bl izdkj lax`ghr ugh a fd, x, gksr]s ;fn mi/kkjk ¼1½ lHkh rkfRod le;ksa ij izo`Ùk gqb Z 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 ,sl s 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 dkbs Z dk;Z ;k dh xbZ dksbZ dkjZokb Z bl vf/kfu;e ds }kjk ;k ds v/khu iznÙk “kfDr;ksa ds iz;ksx esa fd;k x;k ;k dh xbZ le>h tk;sxh] ekuksa ;g vf/kfu;e ml fnu izo`Ùk Fkk] ftl fnu ,ls k 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 4 िबहार गजट (असाधारण), 10 vxLr 2020 10 vxLr 2020 lŒa ,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;xs k 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. Short title and commencement.-(1) This Act may be called the Bihar Goods and Services Tax (Second Amendment) Act, 2020. (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. 2. Amendment of section 2.-In section 2 of the Bihar Goods and Services Tax Act, 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;”. 3. Amendment of section 10.-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. 4. Amendment of section 16.-In section 16 of the principal Act, in sub-section (4), the words “invoice relating to such” shall be omitted. 5. Amendment of section 29.-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:” 6. Amendment of section 30.-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,— (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).”. 7. Amendment of section 31.-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 िबहार गजट (असाधारण), 10 vxLr 2020 5 notification,— (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; (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.”. 8. Amendment of section 51.- In section 51 of the principal Act,— (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.”; (b) sub-section (4) shall be omitted. 9. Amendment of section 122.-In section 122 of the principal Act, after sub-section (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.”. 10. Amendment of section 132.-In section 132 of the principal Act, in sub-section (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; (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. 11. Amendment of section 140.-In section 140 of the principal Act, with effect from the 1st day of July, 2017,— (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; (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; (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; (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; (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; 12. Amendment of section 172.-In section 172 of the principal Act, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted. 13. Amendment to Schedule II.- In Schedule II to the principal Act, in paragraph 4, the words “whether or not for a consideration,” at both the places where they occur, shall be 6 िबहार गजट (असाधारण), 10 vxLr 2020 om itted and shall be deemed to have been omitted with effect from the 1st day of July, 2017. 14. Retrospective exemption from, or levy or collection of, State tax in certain cases.- (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 sub- section (1) of section 9 of the Bihar Goods and Services Tax Act, 2017,— (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); (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). (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. 15. Repeal and Savings- (i) Bihar Goods and Services Tax (Second Amendment) Ordinance, 2020 (Bihar Ordinance No.-09, 2020) is hereby repealed. (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(cid:6979)क, सिचवालय म(cid:7076)ु णालय, िबहार, पटना (cid:7367)ारा (cid:7079)कािशत एव ं म(cid:7408)ु (cid:7076)त। िबहार गजट (असाधारण) 479-571+400-डी0टी0पी0। Website: http://egazette.bih.nic.in