S.O. 110, dated 1st July 2021

The 1st July 2021 S.O. 110, dated 1st July 2021— In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 212 dated the 8th May, 2019, published in the Bihar Gazette, Extraordinary, vide number 598 dated the 8 th May, 2019,namely:– In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely: – “Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Bihar Goods and Services Tax Rules, 2017, for the financial year ending 31 st March, 2021, upto the 31 st day of May, 2021.”. 2. This notification shall be deemed to have come into force with effect from the th day of April, 2021. [(File No. Bikri kar/GST/vividh-21/2017 (Part-9)1105)] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in