Amendment notification dated 01st of July 2021 regarding the Bihar Goods and Services Tax (Third Amendment) Rules, 2021. – Govt. of Bihar
View PdfAmendment notification dated 01st of July 2021 regarding the Bihar Goods and Services Tax (Third Amendment) Rules, 2021. – Govt. of Bihar
- This notification shall come into force from 01st May 2021.
- In the Bihar Goods and Services Tax Rules, 2017, (i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted.
- “Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”
- In Sub-Rule (2) of Rule 59, the following proviso shall be inserted.
- “Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.”