What is the S.O. 152, Dated 10th August 2020 made under?

It states that it was made under section 168 of the Bihar Goods and Services Tax Act.

When was the S.O. 152, Dated 10th August 2020 made?

It is recorded under the year 2020.

S.O. 152, Dated 10th August 2020

Notification, 2020

Q: Where can I read the S.O. 152, Dated 10th August 2020?

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 2020 Jurisdiction Bihar Text 2,118 characters

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

Source document (PDF, 194 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.

The 10th August 2020 S.O. 152, Dated 10th August 2020— In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017(hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 117, dated the 06 th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 274, dated the 06 th May, 2020, namely:– In the said notification, in the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely: – “Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 1 st day of October, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3 rd day of October, [(File No. Bikri kar/GST/vividh-21/2017 (Part-10)1355)] 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.

Bihar Goods and Services Tax Act s. 168 — made under this

Other instruments under the same Act

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

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