Seeks to amend Notification No. S.O. 117, dated the 06th May, 2020

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..... ub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017(hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 117, dated the 06th May, 2020, published in the Bihar Gazette, Extraordinary, vide num .....

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..... t, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Ka .....

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