What is the S.O. 262 Date 5 October 2023 made under?

It states that it was made under section 44 of the Bihar Goods and Services Tax Act.

When was the S.O. 262 Date 5 October 2023 made?

It is recorded under the year 2023.

S.O. 262 Date 5 October 2023

Notification, 2023

Q: Where can I read the S.O. 262 Date 5 October 2023?

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 2023 Jurisdiction Bihar Text 564 characters

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

Source document (PDF, 269 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 5th October 2023 S.O. 262 Date 5 October 2023—In exercise of the powers conferred by the first proviso to section 44 of the Bihar Goods and Services Tax Act, 2017, (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year. [(File No. Bikrikar/GST/vividh-21/2017 (Part-16)3546)] 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.

Bihar Goods and Services Tax Act s. 44 — made under this

Other instruments under the same Act

All of the The Bihar Goods and Services Tax Act, 2017

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.