Supersession of the notification No. S.O. 199 dated the 18th December 2020 - S.O. 206 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 23rd December 2020 S.O. 206 dated the 23rd December 2020 -- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Commercial Taxes Department notification No. S.O. 199 dated the 18th December 2020, published in the Bihar Gazette, Extraordinary, vide number 960, dated the 18th December 2020, and Commercial Taxes Department notification No. S.O. 200, dated the 18th December 2020, published in the Bihar Gazette, Extraordinary, vide number 961, dated the 18th December 2020, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. [(File No. Bikri kar/GST/vividh-21/2017 (Part-2) 2391] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary