GST – States – S.O. 263 – Dated:- 8-11-2017 – Bihar Government Commercial Tax Department Notification 8th November 2017 S.O. 263, Dated 8th November 2017-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the said Act") read with sub-rule (5) of Rule 61 of the Bihar goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification S.O.-169 dated 21st September, 2017 published in the Bihar Gazette, Extraordinary vide no.-875 dated 21st September, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table
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he said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28 August, 2017 (i) compute the "tax payable under the said Act" for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 25 August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87
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