Notification, 2017
A notification made under the The Bihar Goods and Services Tax Act, 2017.
Made under The Bihar Goods and Services Tax Act, 2017.
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.
¼1½ ¼2½ ¼3½ 1- vxLr] 2017 20 flracj] 2017 5- fnlEcj] 2017 20 tuojh] 2018 The 10 th October 2017 S.O. 209, dated the 10 th October 2017—In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 and notification S.O. No.169 dated 21 st September, 2017 published in Bihar Gazette, Extra ordinary, vide Gazette No. 875 dated 21 st September, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates 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. August, 2017 20 th September, 2017
2. September, 2017 20 th October, 2017.
3. October, 2017 20 th November, 2017
4. November, 2017 20 th December, 2017.
5. December, 2017 20 th January, 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 said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return.
3. This notification shall come into force with effect from 15 th September, 2017.
[(File No. Bikri-kar/GST/Vividh-20 /2017-3695)] By the order of Governor of Bihar,
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary, Commercial Taxes Department.
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.
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