Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018

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..... in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1)shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in s .....

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..... This Order may be called the Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018. 2. In section 52 of the Bihar Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: Explanation: - For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of .....

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