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.

,låvkså 157] fnukad 23 ¼1½ ¼2½ 2- ebZ] 2018 3- twu] 2018 ¼3½ 20 ebZ] 2018 20 twu] 2018 MkWŒ izfrek] MkWŒ izfrek] The 23 rd March 2018 S.O. 157, dated 23 rd March 2018—In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No Month Last date for filing of return in FORM GSTR-3B

1. April, 2018 20 th May, 2018

2. May, 2018 20 th June, 2018

3. June, 2018 20 th July, 2018

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case maybe, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.

[(File No. Bikri-kar/GST/Vividh-21 /2017(Part-I)-838)] By order of the Governor of Bihar, Commissioner Commercial Taxes.

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