okf.kT;&dj foHkkx — The BIHAR GOODS AND SERVICES TAX ACT, 2017

[ [ 1 14 ( 355) ! ! 8 2019 okf.kT;&dj foHkkx ——— vf/klwpuk 8 ekpZ 2019 dfBukb;ksa dk fuokj.k vkns'k laŒ 3@2019&jkT; dj ,lŒ vksŒ 53 , fnuk ad 8 ekpZ 2019 — fcgkj vk Sj , 2017 (2017 12) (( ( + ) 0 31 0 (3) 7 89 < = 0 10 = , + 8 7 89 + + B , + ; :, , + 0 172 E 89= , fcgkj jkT;iky , G 0 G= , J, = M ( djrs g S a , :- (Q< uke ÐÐ fcgkj vk Sj (= ) , 2019 = , TJ, + 0 31 0 (3) + () 7 89 = 2/2019 & jkT; dj ¼nj½ , 07.03.2019, ( fcgkj xtV vlk/kkj.k vad esa l a[;k 340 fnuk ad 07-03-2019 ds }kjk i zdkf'kr fd;k x;k Fkk , [¼l aŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[k aM&6½ 879½] fcgkj&jkT;iky d s vkns'k l s] MkW0 izfrek] jkT; dj vk;qDr&lg&lfpoA ——— 8 ekpZ 2019 ,lŒ vk sŒ 53 , fnuk ad 8 ekpZ 2019 dk vaxszth esa fuEufyf[kr vuqokn fcgkj&jkT;iky d s i zkf/kdkj ls blds }kjk i zdkf'kr fd;k tkrk g S tks Hkkjrh; l afo/kku ds vuqPN sn 348 d s [k.M ¼3½ d s v/khu vaxszth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;A [¼l aŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[k aM&6½ 879½] fcgkj&jkT;iky d s vkns'k l s] MkW0 izfrek] jkT; dj vk;qDr&lg&lfpoA The 8 th March 2019 Removal of Difficulty Order No. 03/2019- State Tax S.O. 53, Dated 8 th March 2019.— Whereas, clause (c) of sub-section (3) of section 31 the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore any person not covered by the said clause has to issue a tax invoice; Now, Therefore, in exercise of the powers conferred by section 172 of the said Act, the Governor of Bihar, on recommendations of the Council, hereby makes the following Order, to remove th