What is the S.O. 199, Dated 18th December 2020 made under?

It states that it was made under section 148 of the Bihar Goods and Services Tax Act.

When was the S.O. 199, Dated 18th December 2020 made?

It is recorded under the year 2020.

S.O. 199, Dated 18th December 2020

Notification, 2020

Q: Where can I read the S.O. 199, Dated 18th December 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 1,554 characters

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

Source document (PDF, 188 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 18th December 2020 S.O. 199, Dated 18th December 2020— 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 said 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 registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Bihar Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl.
No.
Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 1 October, 2020 to December, 2020 13 th January, 2021 2 January, 2021 to March, 2021 13th April, 2021
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette. [(File No. Bikri kar/GST/vividh-21/2017 (Part-6) 2360] 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

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