Amendment in Notification No. 06/2019-State Tax (Rate), dated the 29th March, 2019 - 03/2021 - State Tax (Rate) - Bihar SGST

COMMERCIAL TAX DEPARTMENT Notification No. 03/2021 State Tax (Rate) The 2nd June 2021 S.O. 101 dated the 2nd June 2021 -- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar , on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Commercial Taxes Department notification No. 06/2019-State Tax (Rate), dated the 29 th March, 2019, published in the Bihar Gazette, Extraordinary, vide number 504 dated the 29 th March, 2019- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. [(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 03] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.