Notification, 2018

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 tuojh 2018 2 tuojh 2018 The 2 nd January 2018 S.O. 03 Dated 2 nd January 2018— In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of notification S.O.- 290 dated the 16 th November, 2017, published in the Bihar Gazette, Extraordinary, vide number 1084, dated the 16 th November, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Bihar, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl No. Quarter for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in

FORM GSTR-1

1 July - September, 2017 10 th January, 2018 2 October - December, 2017 15 th February, 2018 3 January - March, 2018 30 th April, 2018

3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

4. This notification shall come into force with effect from 29 December, 2017. [(File No. Bikri kar/GST/vividh-21/2017 (Part-I)-13)] By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary, Commercial Taxes Department.

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