In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of Bihar Goods and Services Tax Act, 2017, (Bihar Act 12, 2017) (hereinafter referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Commercial Taxes Department notification No. S.O. 206, dated the 23rd December, 2020, published in the Bihar Gazette, Extraordinary, vide number 970, dated the 23rd December, 2020, namely:-

In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:-

"Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024."

2. This notification shall be deemed to have come into force with effect from the 11th day of April, 2024.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-17)2714)]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.