Bihar GST Department Reconstitutes Bihar Authority for Advance Ruling

By: Admin | September 12, 2024 | Categories: State GST Notification and Circular | 4 Min Read

The Bihar GST Department has reconstituted the Bihar Authority for Advance Ruling (AAR), as outlined in Notification S.O. 449 dated September 6, 2024. This amendment replaces the members listed at serial numbers (i) and (ii) with new appointees. Specifically, the new members are the Additional/Joint Commissioner (Tech.), CGST & CX, Patna-1, and the Senior-most Additional Commissioner (Appeal), Central Division, Patna.

This restructuring, effective immediately, follows the authority granted by Section 96 of the Bihar Goods and Services Tax Act, 2017. Additionally, the updated notification modifies earlier directives issued on September 21, 2017, and last amended on August 21, 2023.

The Bihar GST Department implemented these changes to ensure the AAR’s effective functioning. By updating the leadership, the department aims to enhance the authority’s ability to issue timely and accurate advance rulings. Consequently, businesses and tax professionals should be aware of how these new appointments may influence their interactions with the AAR.

Furthermore, this move demonstrates the department’s commitment to refining tax administration processes. As a result, stakeholders can expect a more responsive and effective GST system in Bihar.

Overall, the reconstitution of the AAR is a strategic step towards improving the efficiency of advance ruling procedures. The new members will bring fresh perspectives and expertise to the authority, potentially leading to better support for taxpayers and a smoother GST experience in the state.

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