Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018
S.O. 13 Dated:- 3-1-2019 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
The 31st December 2018
The 3rd January 2019
S.O. 13, Date 3rd January 2019- WHEREAS, sub-section (4) of section 52 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1)shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section
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owing Order, to remove the difficulties, namely:
1. Short title. This Order may be called the Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.
2. In section 52 of the Bihar Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely:
“Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.”.
3. This order shall come into force with effect from 31st December, 2018.
[(File No. Bikri kar/GST/vividh-21/2017(Part-4)-43)]
By the order of Governor of Bihar,
DR. PRATIMA,
Commissioner State Tax-cum-Secretar.
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