Notification, 2018

Text

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The 10 th September 2018 S.O. 235, Date 10 th September 2018— 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 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in notification number S.O- 169 dated 21 st September, 2017 published in the Bihar Gazette, Extraordinary, vide number 875, dated the 21 st September, 2017; namely:–

2. In the said notification, in the first paragraph, the following proviso shall be inserted, namely:– “Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 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 31 st day of December, 2018.”.

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

[(File No. Bikri kar/GST/vividh-21/2017 (Part-3)-2622)] By order,

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