What is the S.O. 80, Dated The 24th April 2025 made under?

It states that it was made under section 39 of the Bihar Goods and Services Tax Act, section 168 of the Bihar Goods and Services Tax Act.

When was the S.O. 80, Dated The 24th April 2025 made?

It is recorded under the year 2025.

S.O. 80, Dated The 24th April 2025

Notification, 2025

Q: Where can I read the S.O. 80, Dated The 24th April 2025?

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 2025 Jurisdiction Bihar Text 1,827 characters

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

Source document (PDF, 1.1 MB)

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 22nd April 2025 S.O. 80, Dated The 24th April 2025—In exercise of the powers conferred by sub- section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return in FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under-
(i) sub-section (1) of section 39, for the month of December 2024, till twenty- second day of January, 2025:
(ii) proviso to sub-section (1) of section 39, for the quarter of October,2024 to December,2024, for the class of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the corresponding entry in column (3) of the said Table, namely: -
TABLE
S. No. Class of registered persons Due Date Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Twenty-fourth day of January, 2025 Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
Twenty-sixth day of January, 2025
2. This notification shall come into force with effect from the 10th day of January [(File No. Bikri kar/GST/vividh-21/2017 (Part-20) 1755)] By the order of Governor of Bihar, Sanjay Kumar Singh, Website: https://egazette.bihar.gov.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

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.