Notification, 2025

Text

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The 22nd April 2025 S.O. 85, 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 by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act, in FORM GSTR-7 under sub-section (3) of section 39 of the said Act read with rule 66 of the Bihar Goods and Services Tax Rules, 2017, for the month of December, 2024, till the 12th day of January,

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) 1760)] 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