Amendments in the Notification number S.O-169 dated 21st September, 2017. - S.O. 235 - Bihar SGST

BIHAR GOVERNMENT COMMERCIAL TAX DEPARTMENT NOTIFICATION 10 TH SEPTEMBER, 2018 S.O. 235, Date 10th September 2018- In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in notification number S.O-169 dated 21st September, 2017 published in the Bihar Gazette, Extraordinary, vide number 875, dated the 21st September, 2017; namely: 2. In the said notification, in the first paragraph, the following proviso shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. S.O- 221 dated 6th August, 2018 published in the Bihar Gazette, Extraordinary, vide number 754, dated the 6th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . 3. This notification shall come into force with effect from 10th September 2018. [(File No. Bikri kar/GST/vividh-21/2017 (Part-3)-2622)] By order, DR. PRATIMA, Commissioner State Tax-cum-Secretary,