The Government of Bihar on October 17, 2023, issued the Bihar Goods and Services Tax (Second Amendment) Rules, 2023, to further amend the Bihar Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In rule 96, which states “Refund of integrated tax paid on goods or services exported out of India” in sub-rule (2), both the provisos have been omitted.
• In rule 108, which states “Appeal to the Appellate Authority” in sub-rule(1):
(a) For the words “either electronically or otherwise as may be notified by the Commissioner”, the word “electronically” has been substituted;
(b) The following proviso has been inserted, namely:-
“Provided that an appeal to the Appellate Authority may be filed manually in FORM GSTAPL-01, along with the relevant documents, only if-
(i) The Commissioner has so notified, or
(ii) The same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgment shall be issued to the appellant immediately.”
• In rule 109, which states “Application to the Appellate Authority” in sub-rule(1):
(a) For the words “either electronically or otherwise as may be notified by the Commissioner”, the word “electronically” has been substituted;
(b) The following proviso has been inserted, namely:-
“Provided that an appeal to the Appellate Authority may be filed manually in FORM GSTAPL-03, along with the relevant documents, only if-
(i) The Commissioner has so notified, or
(ii) The same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgment shall be issued to the appellant immediately.”
This notification will come into force from October 17, 2023.
For further details, kindly refer to the document attached.
[Notification No S.O. 344]
