Notification, 2021

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

2 twu 2021 रण�� 2 twutwutwutwu 2022022022021111 MkW0 izfrek] 2 twu 2021 MkW0 izfrek] Notification No. 03 /2021 – State Tax (Rate) The 2 nd June 2021 S.O. 101 dated the 2 nd June 2021-- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar , on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Commercial Taxes Department notification No. 06/2019-State Tax (Rate), dated the 29 th March, 2019, published in the Bihar Gazette, Extraordinary, vide number 504 dated the 29th March, 2019— In the said notification, in the first paragraph,-

(a) for the words “in whose case the liability to”, the words “, who shall” shall be substituted;

(b) for the words “shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier”, the words “in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls” shall be substituted.

2. This notification shall come into force with effect from the 2 nd day of June, 2021.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 03] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Bihar Goods and Services Tax Act, 2017