( 22) ! 3
orders · 2017 · Bihar
Parent: The BIHAR GOODS AND SERVICES TAX ACT, 2017 (83cd4c784f174d16ff8def46da842bcba2c59a88)
Text
[ [ 13 14 ( 22) ! 3 3 3 3 2019 okf.kT;&dj foHkkx x ——— vf/klwpuk 3 tuojh 2019 ,lå vkså 11] fnukad 3 tuojh 2019 — fcgkj , 2017 (2017 12) (# ( ) - ) 1 16 1 (4) 3 # 9:- :; =, # ?#@ A ?@ , 1 B ) ? 39 : 3 := : 3 , ( , ) A 3 A ?@ ( J , - 1 37 1 (3) 3,- # 9:-, # 3 (1) L 3 N 42 43 N, ( 3 3 , 3 (, :3 1 , L, 3 , , 3 1 : ( 3 R 3 : (1) 3 L ?@ ( 3 :; = 1 B, # L ?#@ N := : 3 , ( , ) ? 39 : 3 ) T 3 ; , :; = 2017-18 ( =@ = W 1 3 ( - :T - (i ) J # 9:- (4) ( 3=Y A A 16 A ; (ii ) # 9:- 37 1 (3) A 3 ; # WZ 16 1 (4) 37 1 (3) A ( 3 J@ N ; , , fcgkj ds jkT;iky , fcgkj , 2017 1 172 ^ ; :-A , W_ 1 W , 3A ?# djrs g S a] ;Fkk :- #cB Ð ;g fcgkj (3A ) , - 1 16 1 (4) ( ?# @: 3 , = " 3 # 9:- ? , 2018 39 : 1 ? ) J :; = 2017-18 3 A ?#@ 3 ?@ ( = , 2019 - : 1 , # L 37 1 (1) = ^ = , 2019 - 1 (1) " L 3 N - 1 37 1 (1) ( :f ) ?# " 3 (1) 3 LA 1 3 ? , 2018 39 : 3 ) = , 2019 , 2019 =, 2019 (1) L T 3 " fnukad 31 fnlEcj , 2018 d s i zHkko ls i zo`Ùk [¼laŒl aŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[k aM&4½&41½] fcgkj&jkT;iky d s vkns'k ls] MkWŒ çfrek] jkT;&dj vk;qDr&lg&lfpoA 3 tuojh 2019 ,l0 vks0 11] fnukad 3 tuojh 2019 dk v axszth 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 [¼laŒl aŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[k aM&4½&41½] fcgkj&jkT;iky d s vkns'k ls] MkWŒ çfrek] jkT;&dj vk;qDr&lg&lfpoA The 3 rd d January 2019 ——— S.O. 11, Date 3 rd January 2019— WHEREAS, sub-section (4) of section 16 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice Rule TOC
13 · पष 14 श
3 · 3 जनवर 3 जनवर जनवर जनवर 2019
3 · tuojh 2019
1 · Short title––This Order may be called the Bihar Goods and Services Tax (Second Removal of Difficulties) Order, 2018.-
2 · In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: -
3 · In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely: ––
