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Taxation Bihar Ministry of Finance Bihar Goods and Services Tax Act, 2017

Bihar Goods and Services Tax (Second Amendment) Rules, 2025

09-Jul-2025 | S.O. 144

Government of Bihar has passed the Bihar Goods and Services Tax (Second Amendment) Rules, 2025, amending the provisions of Bihar Goods and Services Tax Rules, 2017 effective from 27th March, 2025. Highlights of the Amendment: 1. Insertion under Rule 164(4) of Bihar Goods and Services Tax Rules, 2017, after the words 'after payment of the full amount of tax, the words related to period mentioned in the said sub-section and' has been inserted. 2. An explanation after Rule 164(4) of Bihar Goods and Services Tax Rules, 2017 has been inserted specifies that no refund will be given for any tax, interest, or penalty already paid before the Bihar GST (Second Amendment) Rules, 2025 came into effect, if the notice, statement, or order under Section 128A(1) includes a tax demand for both the period covered by that section and any other period. 3. A Proviso has been inserted after Rule164(7) of Bihar Goods and Services Tax Rules, 2017 specifies that if the notice, statement, or order under Section 128A(1) of Bihar Goods and Services Tax Rules, 2017 includes a tax demand for both the period covered by that section, the applicant doesn't need to withdraw the entire appeal. Instead, they must inform the appellate authority or tribunal that they don't want to continue the appeal for the period covered under that section. The authority will then consider this request and pass an appropriate order for the remaining period. For more information, kindly refer to the attached document.

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