Corrigendum - Notification No. S.O. 203, dated 10th October, 2017 - S.O. 300 - Bihar SGST

Bihar Government Commercial Tax Department Corrigendum The 22 nd November 2017 S.O. 300 dated the 22nd November 2017- In the S.O. 203, dated 10th October, 2017 published in the Gazette of Bihar, Extraordinary, Commercial Taxes Department, which was published vide no. 922 dated-10th October, 2017 in the Gazette of Bihar, Extraordinary in column (iii) for, the letter of undertaking shall cease to be valid if the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A State Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, and it shall resume being valid after such tax and interest is paid. read,- (iii) where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A State Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the facility of export without payment of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the said sub-rule is paid, the facility of export without payment of integrated tax shall be restored. [(File No. Bikri kar/GST/vividh-21/2017 (Part-1)-4193)] By order of the Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.