S.O. 80, Dated The 24th April 2025

The 22nd April 2025 S.O. 80, 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 in FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under- (i) sub-section (1) of section 39, for the month of December 2024, till twenty- second day of January, 2025: (ii) proviso to sub-section (1) of section 39, for the quarter of October,2024 to December,2024, for the class of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the corresponding entry in column (3) of the said Table, namely: - TABLE S. No. Class of registered persons Due Date Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. Twenty-fourth day of January, 2025 Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. Twenty-sixth 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) 1755)] By the order of Governor of Bihar, Sanjay Kumar Singh, Website: https://egazette.bihar.gov.in