Notification, 2025

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. 84, Dated The 24th April 2025— In exercise of the powers conferred by first proviso to sub-section (4) of section 52 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 statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator, in FORM GSTR-8, under sub-section (4) of section 52 of the said Act read with rule 67 of the Bihar Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 12th 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) 1759)] 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