GST – States – S.O. 257 – Dated:- 30-10-2017 – Bihar Government Commercial Tax Department The 30th October 2017 S.O. 257, dated 30th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force with effect from 28th October, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017- (i) in rule 24, in sub-rule (4), for the words, figures and letters on o
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conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37
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