Notification, 2018

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 10 th September 2018 S.O. 233, Date 10 th September 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 said Act), and in supercession of –

(i) Notification No. S.O- 290 dated 16 th November, 2017 published in the Bihar Gazette, Extraordinary, vide number 1084, dated the 16 th November, 2017;

(ii) Notification No. S.O- 163 dated 3 rd April, 2018 published in the Bihar Gazette, Extraordinary, vide number 294, dated the 3 rd April, 2018; and

(iii) Notification No. S.O- 224 dated 10 th August, 2018 published in the Bihar Gazette, Extraordinary, vide number 769, dated the 10 th August, 2018, except as respects things done or omitted to be done before such supercession, 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 may furnish the details of outward supply of goods or services or both in FORM GSTR-1of 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 1 July - September, 2017 31 st October, 2018 2 October - December, 2017 31 st October, 2018 3 January - March, 2018 31 st October, 2018 4 April – June, 2018 31 st October, 2018 5 July - September, 2018 31 st October, 2018 6 October - December, 2018 31 st January, 2019 7 January - March, 2019 30 th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered persons in the State of Kerala;

(ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th day of November, 2018:

Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. S.O- 221 dated 6 th August, 2018 published in the Bihar Gazette, Extraordinary, vide number 754, dated the 6 th August, 2018, shall be furnished electronically through the common portal, on or before the st day of December, 2018;

3. 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 said Act, for the months of July, 2017to March, 2019 shall be subsequently notified in the Official Gazette.

4. This notification shall come into force with effect from 10 th September 2018.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-3)-2619)] By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Principal Secretary.

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