िनबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

1 \०ीन 13 श

(स पटन 25)

)

)

) पटन मगलवर 10

10

10

10 अ तू

अ तू

अ तू

अ तूबर

बर

बर

बर 21#

okf.kT;&dj

okf.kT;&dj

okf.kT;&dj

okf.kT;&dj foHkkx

foHkkx

foHkkx

foHkkx

———

vf/klwpuk

vf/klwpuk

vf/klwpuk

vf/klwpuk

10 vDrwcj

10 vDrwcj

10 vDrwcj

10 vDrwcj 2017

2017

2017

2017

,låvkså 209] fnukad 10 vDrwcj 2017—fcgkj eky vkSj lsok dj fu;ekoyh] 2017 ds fu;e 61 ds

mifu;e ¼5½ vkSj fcgkj xtV ds vlk/kkj.k vad] la[;k iVuk 875 fnukad 21 flrEcj] 2017 }kjk izdkf'kr

okf.kT;&dj foHkkx dh vf/klwpuk la[;k ,lΠvksΠ169] fnukad 21 flrEcj] 2017 ds lkFk ifBr fcgkj eky vkSj

lsok dj vf/kfu;e] 2017 ¼2017 dk fcgkj vf/kfu;e 12½ dh /kkjk 168 }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,]

vk;qDr] ifj"kn~ dh flQkfj'kksa ij] ;g fofufnZ"V djrs gSa fd uhps nh x;h lkj.kh ds LraHk ¼2½ esa ;FkkfofufnZ"V ekl

ds fy, fooj.kh] lkekU; iksVZy ds ek/;e ls bysDVªkWfud #i esa iz#i&th,lVhvkj&3[k esa mDr lkj.kh ds LraHk ¼3½

esa rRLFkkuh izfof"V esa ;FkkfofufnZ"V vafre rkjh[k dks ;k blls iwoZ izLrqr dh tk,xh] ;Fkk &

lkj.kh

Øe la-

ekl

ç#i th,lVhvkj&3[k esa fooj.kh Qkby djus ds fy, vafre rkjh[k

¼1½

¼2½

¼3½

1-

vxLr] 2017

20 flracj] 2017

2-

flrEcj] 2017

20 vDVwcj] 2017

3-

vDVwcj] 2017

20 uoEcj] 2017

4-

uoEcj] 2017

20 fnlEcj] 2017

5-

fnlEcj] 2017

20 tuojh] 2018

2- ç#i th,lVhvkj&3[k ds vuqlkj dj nkf;Ro dk fuoZgu djus ds fy, djksa dk lank; %

ç#i th,lVhvkj&3[k esa fooj.kh çLrqr djus okyk çR;sd jftLVªhd`r O;fDr mDr vf/kfu;e dh /kkjk 49 ds

mica/kksa ds v/khu jgrs gq, dj] C;kt] 'kkfLr] Qhl ;k mDr vf/kfu;e ds v/khu lans; fdlh vU; jde ds fy,

vius nkf;Ro dk fuoZgu mDr lkj.kh ds LraHk ¼3½ esa ;Fkk nh x;h vafre rkjh[k ftl rd mlls mDr fooj.kh

çLrqr djus dh vis{kk gS] ls iwoZ ;FkkfLFkfr bysDVªkWfud jksdM+ cgh ;k bysDVªkWfud çR;; cgh ds ukes [kkrs Mkydj

djsxkA

2

ॢबहर गजट [सधरण 1 [Ç त३बर 21

3- ;g vf/klwpuk fnukad 15 flrEcj] 2017 ds izHkko ls izo`Ùk gksxhA

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3695½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

———

10 vDrwcj

10 vDrwcj

10 vDrwcj

10 vDrwcj 2017

2017

2017

2017

,låvkså 210] ,låvkså 209] fnukad 10 vDrwcj 2017 dk vaxzsth esa fuEufyf[kr vuqokn fcgkj&jkT;iky

ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS] tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu

vaxzth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

[¼laålaå&fcØh&dj@th,lVh@fofo/k&20@2017&3695½]

fcgkj&jkT;iky ds vkns’k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

———

The 10^th October 2017

S.O. 209, dated the 10^th October 2017—In exercise of the powers conferred by section 168

of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the

Bihar Goods and Services Tax Rules, 2017 and notification S.O. No.169 dated 21^st September, 2017

published in Bihar Gazette, Extra ordinary, vide Gazette No. 875 dated 21^st September, 2017, the

Commissioner, on the recommendations of the Council, hereby specifies that the return for the

month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B

electronically through the common portal on or before the last dates as specified in the

corresponding entry in column (3) of the said Table, namely:-

TABLE

Sl.

No.

Month

Last Date for filing of return in

FORM GSTR-3B

(1)

(2)

(3)

1.

August, 2017

20^th September, 2017

2.

September, 2017

20^th October, 2017.

3.

October, 2017

20^th November, 2017

4.

November, 2017

20^th December, 2017.

5.

December, 2017

20^th January, 2018

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every

registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section

49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount

payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the

case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is

required to furnish the said return.

3. This notification shall come into force with effect from 15^th September, 2017.

[(File No. Bikri-kar/GST/Vividh-20 /2017-3695)]

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.

———

[ध¡क स०चवलय म१"णलय

ॢबहर पटन हर &क०शत eव) म१ॢ"त

ॢबहर गजट [सधरण 925*51+10*डट.प?

Website: http://egazette.bih.nic.in