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Regarding Notification of Registered Person - S.O. 402 - Bihar SGSTExtract COMMERCIAL TAX DEPARTMENT NOTIFICATION The 26th December 2019 S.O. 402, dated the 26 December 2019 -- In exercise of the powers conferred by sub-rule (4) to rule 48 of the Bihar Goods and Services Tax Rules, 2017, the Governor of Bihar, on the recommendations of the Council, hereby notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force from the 1st day of April, 2020. [(File No. Bikri kar/GST/vividh-21/2017 (Part-7)3899)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
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