Amendment in Notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017 - 05/2023- State Tax (Rate) - Bihar SGST

Commercial Taxes Department Notification The 9th May 2023 Notification No. 05/2023- State Tax (Rate) S.O. 127, dated The 9th May 2023 In exercise of the powers conferred by subsection (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017, Published in the Bihar Gazette, Extraordinary, vide number 554, dated the 29th June, 2017, namely:- In the said notification, in the Table, against serial number 9, in item (iii), in subitem (b), in the entries under column (5), in condition (2),after the second proviso, the following provisos shall be inserted, namely:- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023: Provided also that GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. . [(File No. Bikri kar/GST/vividh-21/2017 (Part-14) 05)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.