Amendment in Notification S.O. 206 dated the 23rd December, 2020 - S.O. 109 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 1st July 2021 S.O. 109, dated 1st July 2021 - 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), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Department notification No. S.O. 206 dated the 23rd December, 2020, published in the Bihar Gazette, Extraordinary, vide number 970 dated the 23rd December, 2020, namely: In the said notification, after the proviso, the following proviso shall be inserted, namely:- Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period. . [(File No. Bikri kar/GST/vividh-21/2017 (Part-9)1105)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.