Seeks to amend Notification No. S.O. 117, dated the 06th May, 2020 - S.O. 152 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 10th August 2020 S.O. 152, Dated 10th August 2020 - 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 further amendments in the notification of the Commercial Taxes Department notification No. S.O. 117, dated the 06th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 274, dated the 06th May, 2020, namely: In the said notification, in the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely: Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 1st day of October, 2020: Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rd day of October, 2020. . [(File No. Bikri kar/GST/vividh-21/2017 (Part-10)1355)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.