Bihar Goods and Services Tax (Ninth Amendment) Rules, 2019

Jan 03, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The State Government of Bihar on December 31, 2019 has published the Bihar Goods and Services Tax (Ninth Amendment) Rules, 2019, to further amend the Bihar Goods and Services Tax Rules, 2017.

The amendments in the Bihar Goods and Services Tax Rules, 2017 are as under:

Ø  Under rule 36(4) which specifies the Documentary requirements and conditions for claiming input tax credit, the percentage of eligible input tax credit has been substituted from 20% to 10% and it will come into effect from January 01, 2020.

Ø  Rule 86A has been inserted: Conditions of use of amount available in electronic credit ledger.

Ø  Under Rule 136E, clause (c) has been inserted and it will come into effect from January 11, 2020:

being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be.

[Notification No. S.O. 411]


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