Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 - S.O. 266 - Bihar SGST

Commercial Tax Department Notification The 26 th October 2018 S.O. 266, Dated 26th October 2018- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), read with section 45 of the said Act and rule 81 of the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Governor of Bihar, on the recommendations of the Council, hereby notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018, as the class of persons who shall furnish the final return in FORM GSTR-10 of the said rules till the 31 st December, 2018. 2. This notification shall come into force with effect from 26th October, 2018. [(File No. Bikri kar/GST/vividh-21/2017(Part-4)-4042)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.