Bihar Goods and Services Tax (Fifth Amendment) Rules, 2020

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..... ouncil, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Bihar Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 5th day of May, 2020. 2. In the Bihar Goods and Services Tax Rules, 2017 (here .....

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..... o is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. Explanation . - For the purpose of this rule, a Nil .....

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