Amendment notification dated 01st July 2021 regarding the Bihar Goods and Services Tax (Second Amendment) Rules, 2021. – Govt. of Bihar
View PdfAmendment notification dated 01st July 2021 regarding the Bihar Goods and Services Tax (Second Amendment) Rules, 2021. – Govt. of Bihar
- This notification shall come into force from 27th April 2021.
- In the Bihar Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted.
- “Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).
