Notification, 2020

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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.

MkW0 izfrek] MkW0 izfrek] The 25 th November 2020 S.O. 184, Dated 25 th November 2020— In exercise of the powers conferred by section 168A of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Commercial Taxes Department notification

No. S.O. 129, dated the 09 th June, 2020, published in the Bihar Gazette, Extraordinary, vide number 348, dated the 09 th June, 2020, namely:- In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely: - “Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended upto the 31 st day of October, 2020.”.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 2122)] 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