Notification, 2018

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MkW0 izfrek] MkW0 izfrek] The 10th September 2018 S.O. 237, dated the 10th 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 further amendments in notification number S.O- 225, dated the 10th August, 2018 published in the Bihar Gazette, Extraordinary, vide number 770, dated the

2. In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely:– “Provided also 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 the 06th August, 2018 published in the Bihar Gazette, Extraordinary, vide number 754, dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.

3. This notification shall come into force with effect from 10th September 2018. [(File No. Bikri kar/GST/vividh-21/2017 (Part-3)—2624)] 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