Supersession Notification No. S.O. 402 dated the 13th December, 2019 - S.O. 110 - Bihar SGST

COMMERCIAL TAX DEPARTMENT The 6th May 2020 S.O. 110, Dated 6th May 2020.- In exercise of the powers conferred by sub-rule (4) of rule 48 of the Bihar Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Governor of Bihar on the recommendations of the Council, and in supersession of the notification of the Commercial Taxes Department notification No. S.O. 402 dated the 13th December, 2019, published in the Bihar Gazette, Extraordinary, vide number 1356 dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, 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 October, 2020. [(File No. Bikri kar/GST/vividh-21/2017 (Part-8) 783)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.