The Government of Bihar on September 04, 2024, issued the Bihar Goods and Services Tax (Amendment) Rules, 2024, to further amend the Bihar Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In rule 21, which states “Registration to be cancelled in certain cases”,
o In clause (f), after the words, letters and figures “FORM GSTR-1”, the letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted;
o After clause (g), the following clause shall be inserted, “(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or”.
• In rule 21A, which states “Suspension of registration”, in sub-rule (2A), in clause (a):
o After the words, letters and figures “furnished in FORM GSTR-1”, the letters, words and figures “, as amended in FORM GSTR-1A if any,” shall be inserted;
o After the words, letters and figures “in their FORM GSTR-1”, the words, letters and figures “or in FORM GSTR-1A of the previous tax period, if any” shall be inserted.
This notification will come into force from July 10, 2024.
[Notification No S.O. 447]
