GST – States – S.O. 13 – Dated:- 3-1-2019 – 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 (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month; AND WHE
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