What is the Notification No. - 05/2023- State Tax (Rate) made under?

It states that it was made under section 9 of the Bihar Goods and Services Tax Act, section 11 of the Bihar Goods and Services Tax Act, section 15 of the Bihar Goods and Services Tax Act, section 16 of the Bihar Goods and Services Tax Act, section 148 of the Bihar Goods and Services Tax Act.

When was the Notification No. - 05/2023- State Tax (Rate) made?

It is recorded under the year 2023.

Notification No. - 05/2023- State Tax (Rate)

Notification, 2023

Q: Where can I read the Notification No. - 05/2023- State Tax (Rate)?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

A notification made under the The Bihar Goods and Services Tax Act, 2017.

Kind Notification Year 2023 Jurisdiction Bihar Text 1,690 characters

Made under The Bihar Goods and Services Tax Act, 2017.

Source document (PDF, 949 KB)

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.

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 sub- section (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 In the said notification, in the Table, against serial number 9, in item (iii), in sub- item (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, 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.