Notification, 2021

Text

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The 1st July 2021 S.O. 109, dated 1st July 2021— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Department notification No. S.O. 206 dated the 23 rd December, 2020, published in the Bihar Gazette, Extraordinary, vide number 970 dated the 23 rd December, 2020, namely:– In the said notification, after the proviso, the following proviso shall be inserted, namely:- “Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.”.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-9)1104)] 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