Notification, 2022

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 29th August 2022 S.O. 174, Dated 29th August 2022— In exercise of the powers conferred by section 168A of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017) (hereinafter referred to as the said Act) and in partial modification of the notifications of the Commercial Taxes Department notification No. S.O. 129, dated the 9th June, 2020, published in the Bihar Gazette, Extraordinary, vide number 348, dated the 9th June, 2020 and S.O. 115, dated the 1st July, 2021, published in the Bihar Gazette, Extraordinary, vide number 564, dated the 1st July, 2021, the Governor of Bihar, on the recommendations of the Council, hereby,-

(i) extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the financial year 2017-18, up to the 30th day of September, 2023;

(ii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation under sub-section

(10) of section 73 of the said Act for issuance of order under sub-section

(9) of section 73 of the said Act, for recovery of erroneous refund;

(iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act.

2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-15) 2343)] 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