Notification, 2020

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(i) 14 ebZ 2020 The 14th May 2020 S.O. 126 Dated 14 th May 2020-- 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, hereby makes the following amendments in the notification of the Commercial Taxes Department notification No. S.O. 108 dated the 6th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 265 dated the 6th May, 2020, namely:- In the said notification

(i) in the first paragraph, the following proviso shall be inserted, namely: - “Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP.”;

(ii) for the paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted, namely: - “2. Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later:.”. [(File No. Bikri kar/GST/vividh-21/2017 (Part-9)-820)] 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