GST – States – S.O. 188 – Dated:- 19-6-2018 – BIHAR GOVERNMENT Commercial Tax Department NOTIFICATION NO. S.O. 188 DATED 19-6-2018 In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), Governor of Bihar, hereby makes the following rules to further amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 19th June, 2018. 2. In the Bihar Goods and Services Tax Rules, 2017,- (i) in rule 58, after sub-rule (1), the following sub-rule (1A) shall be inserted, namely:- "(1A) For the purposes of Chapt
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amely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which date the vehicle was intercepted."; (iii) in rule 142, in sub-rule (5), after the words and figures "sub section (3) of section 76", the words and figures "or section 129 or section 130" shall be inserted; (iv) after FORM GST ENR-01, the following FORM GST ENR-02 shall be inserted, namely:- FORM GST ENR-
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