Bihar Goods and Services Tax (Third Amendment) Rules, 2022. - S.O. 487 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 15th December, 2022 S.O. 487, Date 15th December, 2022 -- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. -(1) These rules may be called the Bihar Goods and Services Tax (Third Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 15th day of November, 2022. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, - (A) for the figures, letters and words between April, 2022 to September, 2022 , the figures, letters and words of April, 2022 to October, 2022 filed upto 30 th November, 2022 shall be substituted; (B) in the Table, in second column, - (I) against serial numbers 10 11, for the figures and words April, 2022 to September, 2022 , the figures, letters and words April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (II) against serial number 12, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted; (III) against serial number 13, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted. [(File No. Bikri kar/GST/vividh-21/2017 (Part-14) 3425)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.