Notification, 2025

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The 22nd April 2025 S.O. 81, Dated The 24th April 2025—In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 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 makes the following further amendment in the Commercial Taxes Department notification no. S.O. 206 Dated 23.12.2020, published in the Bihar Gazette, Extraordinary, vide no. 970, dated 23.12.2020, namely:– In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:- “Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth 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) 1756)] 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