The Government of Bihar on January 30, 2026, issued the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2025, to further amend the Bihar Goods and Services Tax Rules, 2017.
The following has been stated namely: -
• The Rule 9A which states “Grant of registration electronically” has been inserted namely: -
“Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application”
• The Rule 14A which states “Option for taxpayers having monthly output tax liability below threshold limit” has been inserted namely: -
“(1) Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of goods or services or both made to registered persons on account of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration electronically, in accordance with the provisions of this rule.
(2) Any person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.”
This shall come into force on November 01, 2025.
[Notification No. S.O. 74]
