( 1) 18
rules
Parent: The BIHAR GOODS AND SERVICES TAX ACT, 2017
[ [ 2 \ 13 ( 1) 18 21# - ——— # 18 2017 0 0 247, * 18 2017 — , # , 2017 (2017 , # 12) 2 164 -- 45 8 4 , , , - , 2017 ; < ; > , :- (1) , (B ), 2017 E F 4 2 45 8 5 , , 2017 F , (i) 89 (1) F , K < ; , L :- " N L8 P F L8 2 , < ; -- N , -- () L L8 4U L ; () 8 F 4U L L8 45 N LL 4 , L L8 LL " "; (ii) 96 (1) () F," 2 U Y " " Z 8 Y ," , [ # \ ] ] 2 , " Z :K N ; (iii) 4P – – 01 F, , () " 2 " K < ; , L :- " 2 [ 89 (2)()] 4 4 :- L ( P8 F) () " 4 " K < ; , L :- " 4 [ 89 (2)() 89 (2)(.)] 4 4 -- #L #L L ( ) 2 L8 b ( P8 F) [¼laål aå&fcØh&dj@th,lVh@fofo/k&21@2017&3808½] fcgkj -jkT;iky ds vkns'k l s] l qtkrk prqo sZnh] okf.kT;&dj vk;qDr&lg&i z/kku lfpoA 18 2017 ,låvk så 248] ,låvkså 247] fnuk ad 18 vDrwcj 2017 dk vaxz sth esa fuEufyf[kr vuqokn fcgkj&jkT;iky d s i zkf/kdkj l s blds }kjk izdkf'kr fd;k tkrk g S] tks Hkkjrh; l afo/kku ds vuqPN sn 348 d s [k aM ¼3½ d s v/khu v axszth Hkk"kk esa mldk i zkf/kd`r ikB le>k tk;sxkA [¼l aålaå&fcØh&dj@th,lVh@fofo/k&21@2017&3808½] fcgkj -jkT;iky ds vkns'k l s] l qtkrk prqo sZnh] okf.kT;&dj vk;qDr&lg&i z/kku lfpoA ——— The 18 th October 2017 S.O. 247, dated 18 th October 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:- These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017. They shall come into force on the date of their publication in the Official Gazette. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 89, insub-rule (1), for third proviso, the following proviso shall be substituted, namely:- 
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