Notification, 2018

Text

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MkWŒ izfrek] 3 vizhy 20183 vizhy 20183 vizhy 20183 vizhy 2018 MkWŒ izfrek] The 3 rd April 2018 S.O. 163, dated 3 rd April 2018— In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Governor of Bihar, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2.The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31 st day of July, 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 April to June, 2018 shall be, subsequently, notified in the Official Gazette.

4. This notification shall come into force with effect from 28 th March, 2018.

[(File No. Bikri-kar/GST/Vividh-21 /2017(Part-I)-1014)] By the order of 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