GST – States – S.O. 12 – Dated:- 3-1-2019 – Commercial Tax Department The 31st December 2018 The 3rd January 2019 S.O. 12, Date 3rd January 2019- WHEREAS, sub-section (1) of section 44 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 registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year; AND WHEREAS, for the purpose of furnishing of the annual
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